In Today's competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information...

There have been substantial changes in business performance measurement in the last 20 years, which has led to the development of new performance-measurement frameworks, of which the Balanced Scorecard (BS) concept is considered to be among the most popular. The BS has been widely implemented in...

Mit ihren vier Perspektiven - finanzielle Perspektive, Kundenperspektive, interne Prozeßperspektive sowie Lern- und Entwicklungsperspektive - informiert die Balanced Scorecard in einem ausgewogenen Bild über die aktuelle Zielerreichung und die zukünftigen Erfolgsmöglichkeiten eines...

The increasing competition both in the public and private sectors gave rise to a growing interest in quality improvement and in designing and implementing Performance Measurement Systems (PMS). Academic organizations also recognized the need for implementing performance measurement systems. Some...

Understanding the drivers of performance is fundamental to the development of operations strategy and the effective management of operations. Emerging from the service management literature, the service profit chain is a framework which draws together many assumptions about the drivers of...

This study examines how strategy maps affect balanced scorecard (BSC) evaluators’ assessments of managerial performance. We examine a setting in which managers achieve target levels of performance on driver measures but not outcome measures. Without a strategy map, the more evaluators believe...

The purpose of this research is to design and test a performance measurement model that is based on the balanced scorecard method, which would be simple enough to be easily implemented and used by a large number of companies. Along with a thorough literature review, all necessary hypotheses that...

This study investigates current status of balanced scorecard (BSC) application and its impact on hospital performance in China. A nationwide survey indicates that a large portion of Chinese public hospitals have adopted BSC in hospital administration at present. By applying univariate and...

This paper studies the relationship between structural equation modeling and Balanced Scorecard in a Swiss non-profit establishment. Using financial and non-financial performance indicators collected directly from the organization, the paper proposes a rational construction and analysis of...

In today competitive world, banks in order to promote and progress should constantly utilize approaches and patterns for evaluating their function in organization. Concerning the importance of discussion, evaluating banks functions seems to be necessary for using an approach in order to...