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Developing and using balanced scorecard performance systems
Abstract
Private and public organizations find themselves continually trying to do more with less. As I visit business and government managers around the world, I am reminded of Stephen Covey's quote: "People and their managers are working so hard to be sure things are done right, that they hardly have time to decide if they are doing the right things." Doing the right things and doing things right is a balancing act, and requires the development of good business strategies and efficient operations to deliver the products and services required to implement the strategies. Competitive pressures on private businesses, and performance improvement and reform pressures on public sector organizations, mandate that organizations continually worry about executing good strategy well, at the same time that they worry about running business operations efficiently. Today's organizations need to be both strategically and operationally excellent to survive and meet tomorrow's challenges. One framework that helps achieve the required balance between strategy and operations is the balanced scorecard. The balanced scorecard is a performance management system that can be used in any size organization to align vision and mission with customer requirements and day-to-day work, manage and evaluate business strategy, monitor operation efficiency improvements, build organization capacity, and communicate progress to all employees. The scorecard allows us to measure financial and customer results, operations, and organization capacity.
... Also, a strategic map will facilitate communication and understanding of the strategy, thereby increasing the success rate of strategy implementation. According to Rohm (2002), The Strategy Map is built by linking the company's strategic objectives with four perspectives: financial, customer, internal process, and organizational capacity. ...
... Causal Relationships on the Strategy Map Source: (Rohm, 2002) Furthermore, the Strategy Map with its strategic objectives can be seen ...
... Strategy Map with its strategic objectives Source: (Rohm, 2002) ...
Introduction: The success of the implemented business strategy is considered successful if the company's performance ability or performance is positive or increases well. One way to calculate company performance is with a Key Performance Indicator (KPI). Objective: This paper aims to analyze the business strategy map and key performance indicators of Saffron Petshop based on a balanced scorecard. Design/methodology/approach: This research uses quantitative methods with a descriptive approach. Descriptive approach describes and explains phenomena to conclude phenomena with limited implications. The theories used in this research are Key Performance Indicators (KPI), balance Scorecard theory, and Strategic maps. The data collection technique used in this research is semi-structured interviews using questionnaires to customers at Saffron Petshop. Findings: The main findings in this study indicate that performance based on a financial perspective shows quite effective results with an increase in net profit when other types of businesses are affected by covid 19. Second, performance based on customer perspective shows very effective results when indicators of good customer satisfaction levels are calculated. Third, the effectiveness of performance based on internal business perspectives shows effective results with increased service and product innovation to increase revenue from Saffron Petshop. Fourth, performance based on the learning and growth perspective shows effective results with increased productivity and employee satisfaction.
... Kết quả kiểm định Moran's I cho biến FDI vào các năm 2005, 2009, 2013 và 2016 đều có ý nghĩa thống kê ở mức 5% và kiểm định LM có ý nghĩa ở mức 10%, 5% vào các năm 2013, 2016. Như vậy, có sự tồn tại về tương tác không gian giữa các địa phương ở vùng kinh tế trọng điểm phía Nam trong thu hút FDI giai đoạn 2005. Theo Elhorst (2003 thì mô hình ước lượng bình phương nhỏ nhất (OLS) sẽ không phù hợp khi xuất hiện ảnh hưởng không gian trong các quan sát. ...
... Các quy trình ứng dụng BSC trải qua các giai đoạn: chuẩn bị, xây dựng BSC cấp tổ chức, phân tầng BSC và duy trì BSC (Kaplan & Norton, 1996, 2008Niven, 2006;Rohm, 2005;Rohm & Halbach, 2006). Trong đó, phân tầng BSC có vai trò quan trọng, giúp đạt được bản chất của mô hình BSC là hướng hoạt động của mọi bộ phận, cá nhân theo mục tiêu chung của tổ chức. ...
... Các chương trình ứng dụng BSC chỉ thành công khi các nhà quản trị cấp cao có tâm huyết, ủng hộ và tham gia liên tục quá trình này. Họ có trách nhiệm cao trong việc lựa chọn các thành viên nhóm BSC, tham gia các cuộc họp điều hành, xác lập mục tiêu, cung cấp các nguồn lực cần thiết cho phân tầng BSC (Kaplan & Norton, 1996, 2008Niven, 2006;Rohm, 2005;Lueg & Vu, 2015;Phadtare, 2010;McAdam & Walker, 2003). Việc truyền thông về BSC cho các nhà quản trị cấp trung sẽ đạt kết quả cao nếu chính các nhà quản trị cấp cao thực hiện nhiệm vụ này (Kaplan & Norton, 2006). ...
... 21,22 Given that implementation of innovation is the most challenging element of any program, the emphasis of the BSC with SM has now shifted from measurement of financial and nonfinancial performance to management and execution of the business strategy. 23 A BSC with SM is a management system used to align an organizational vision and mission with programs, direct and evaluate business strategy, monitor operational improvements, and communicate progress to all employees. 23 access, and quality but operational activities often fail to match the facility's mission with critical strategies. ...
... 23 A BSC with SM is a management system used to align an organizational vision and mission with programs, direct and evaluate business strategy, monitor operational improvements, and communicate progress to all employees. 23 access, and quality but operational activities often fail to match the facility's mission with critical strategies. Using BSCs with SMs to validate that operational programs of work connect with the mission will assist in estimating the return on the expended program investment 24 (Figure). ...
... The second step of building a BSC with SM for a nursing sabbatical program is development of the overall business strategy. 23 The business strategy for this sample plan is described by measures related to each of 4 viewpoints: financial; internal customer; operational and efficiency; and the human capital/learning and growth perspective. ...
Seasoned nurses frequently resign from their positions due to burnout. An innovative idea that could support nurse retention is nurse sabbaticals. Balanced scorecards with strategy maps can display financial benefit, positive customer experience, and operational and human capital development required to initiate and sustain a professional nurse sabbatical. A balanced scorecard with strategy map is an effective tool that demonstrates connection between the organizational mission and the outcomes of a nurse sabbatical program.
... According to Rohm (2002), the Balanced Scorecard is a performance management tool that assists the organization in finding its balance. Rohm (2002) discussed this concept, stating that the Balanced Scorecard was: ...
... According to Rohm (2002), the Balanced Scorecard is a performance management tool that assists the organization in finding its balance. Rohm (2002) discussed this concept, stating that the Balanced Scorecard was: ...
... Organizações públicas e privadas estão continuamente tentando fazer mais com menos (ROHM;HALBACH, 2005) (CAMPOS, 1996). (NIVEN, 2011;NORTON, 2004bNORTON, , 2006. ...
... Organizações públicas e privadas estão continuamente tentando fazer mais com menos (ROHM;HALBACH, 2005) (CAMPOS, 1996). (NIVEN, 2011;NORTON, 2004bNORTON, , 2006. ...
Governments, servants, users of services, and society are aware that municipal governments, in the exercise of the licensing of small building reforms, create obstacles to urban development by creating inefficient procedures lacking strategic direction. Public managers are very focused on the urban and formal aspects of buildings, but usually disregard a long-term vision. As a result, the construction of legislation and operational dynamics occur ad hoc. It is proposed, then, a process of strategic planning for the unit that provides said public service, using the Balanced Scorecard (BSC), from the unfolding of the strategic planning of the Municipality. The perspectives, strategic objectives, indicators, goals and strategic map were identified using the action research methodology. Besides the theoretical contribution with the suggestion of a regulatory perspective to the BSC, the lessons learned with the application of the chosen method are highlighted. ABSTRACT RESUMO
... 1. La thématique de l'alignement n'étant pas spécifique au BSC, nous préférons parler de TBS en général, sauf dans les cas où nous évoquons la littérature ou des cas propres au BSC. 2. Il faut préciser que quatre parmi les six projets ont été conduits au travers de la méthode des « neuf étapes pour réussir » (Rohm, 2002), ce qui limite la représentativité de nos observations. L'ambition d'alignement étant commune à toutes les trames usuelles, nos conclusions devraient malgré tout s'étendre à l'ensemble des « tableaux de bord stratégiques ». ...
... Ceci peut être compensé par l'instauration d'indicateurs clés portant sur l'innovation ou la créativité. Les praticiens du BSC (et trames similaires) intègrent les critiques qui leur sont adressées en développant de nouvelles méthodologies (Rohm, 2002), entretenant la dimension interactive de l'outil (Malina et Selto, 2001) ou en l'adaptant à des contextes spécifiques (Niven, 2008). Les efforts portent toujours sur le souci d'alignement considéré comme critique (Kaplan et Norton, 2006) et prédominant. ...
... 1. La thématique de l'alignement n'étant pas spécifique au BSC, nous préférons parler de TBS en général, sauf dans les cas où nous évoquons la littérature ou des cas propres au BSC. 2. Il faut préciser que quatre parmi les six projets ont été conduits au travers de la méthode des « neuf étapes pour réussir » (Rohm, 2002), ce qui limite la représentativité de nos observations. L'ambition d'alignement étant commune à toutes les trames usuelles, nos conclusions devraient malgré tout s'étendre à l'ensemble des « tableaux de bord stratégiques ». ...
... Ceci peut être compensé par l'instauration d'indicateurs clés portant sur l'innovation ou la créativité. Les praticiens du BSC (et trames similaires) intègrent les critiques qui leur sont adressées en développant de nouvelles méthodologies (Rohm, 2002), entretenant la dimension interactive de l'outil (Malina et Selto, 2001) ou en l'adaptant à des contextes spécifiques (Niven, 2008). Les efforts portent toujours sur le souci d'alignement considéré comme critique (Kaplan et Norton, 2006) et prédominant. ...
... The organization must first establish agreement on the destination, and then propose how to get there. Strategy should come before organization design, budgeting, operational plans, or process improvements − and before establishing key performance indicators or collecting performance measures (Rohm 2002). Performance measurement and evaluation then supports strategic management, not merely operations or compliance (Apple, Inc. 2011). ...
... (In practice, no two organizations' strategy maps are alike, but this hypothetical figure illustrates some key features and best practices in strategy mapping). It is recommended that a strategy map be created in facilitated workshops by a diverse, cross-functional planning team within the organization (Rohm 2002). ...
Scientific research organizations and laboratories are increasingly facing strategic challenges, such as climate change and health care, and solutions require enhanced strategic thinking. Learning, through double-loop feedback systems, takes place in scientific research disciplines and engineering fields. Similarly, research organizations can implement strategies within the framework of a double-loop learning system as found in fields of research. Strategic thinking about the performance of research organizations can be enhanced through the use of an innovative conceptual tool called a strategy map. Strategy maps help to make organizational strategies more visible and measurable. This article shows how strategy mapping fits within the larger " double loop " context of a scientific research organization's strategic performance management system and its inherent feedback loops. The article also describes the features of strategy maps and how they can help the leaders of scientific research organizations make strategic decisions and manage more effectively.
... BSC provides a basis for executing good strategy well and managing change successfully (Rohm, 2002). Building a Balanced Scorecard performance system causes people to think differently (more strategic) about their organization and their work. ...
... All the 48 registered Cochrane review groups have a focus on clinical trials and outcomes. On the internet we found access to lot of private consulting firm's websites for assisting with development and design of BSC using various toolkits (Rohm, 2002) however they were not designed to respond to our study aim and usually had white papers (grey literature). ...
... This analytic framework is being used to translate the Cairns regional business's model vision, and its high-level strategies into specific, quantifiable goals. It provides a mechanism to move forward and to monitor performance against these goals (Kaplan and Norton, 1996;Rohm, 2002). The customers who are international students must receive their expected outcomes, the region must develop its skills and knowledge base, and provide improved solutions. ...
... The balanced scorecard nine-step strategy development Cycle Model(Rohm, 2002) ...
There is an international student market suitable for regional Australia, but each region is different. Hence, each region must determine, target and niche market to its best potential international student customer base. For international education there remains scant, relevant, data for regional Australia, hence complete regional approaches to international education must be developed. The Cairns region has developed an international education student model for regional Australia. This approach delineates ideas, pitfalls, structures, strategic directions, dos and don'ts, and future strategies for a region. A balanced scorecard approach ensures that both financial rewards and visionary strategies are coordinated. This approach also offers a vital pathway to delivering regional strategies, and to mapping, measuring and quantifying their results. It produces a spiral knowledge-growth, learning model that can deliver rapid and continuous development of educationally related ideas. Moreover, this approach is a pathway to continuous improvement, and a further move towards maintaining a competitive position in the dynamic global marketspace of international education.
... The BSC is thus a management system designed to link and align the organization with its strategy at all levels. At first, the BSC is formulated at the corporate level, by building a strategic map of the organization's overall business strategy (Kaplan and Norton, 1996;Rohm and Halbach, 2005): using cause-effect linkages, the components (i.e. objectives) of strategy are connected and placed in the appropriate scorecard perspective categories. ...
... "Cascading" means translating the corporate scorecard into department and division scorecards that are aligned with corporate strategy. Rohm and Halbach (2005) suggested that the: ...
Purpose
Implementing a performance measurement system (PMS) for research and new product development (R&NPD) is fundamental for supporting decision making but is a challenging task, because effort levels are not measurable and success is highly uncertain. The purpose of this paper is to investigate the design of a PMS in R&NPD in a case study based on the balanced scorecard and Lynch and Cross's pyramidal framework.
Design/methodology/approach
The case study regards Whitehead Alenia Sistemi Subacquei that was thought to be a proper company for the empirical analysis for its strong reliance on R&NPD activities, the adoption of a PMS in the R&NPD department and the lack of contributions in the literature that investigate the design of a PMS for R&NPD function in the context of the military industry.
Findings
Relevant managerial implications can be drawn: there is the need for different perspectives in measuring performance in an NPD environment, beyond the iron triangle (time, cost and quality); the use of different perspectives/indicators allows tailoring PMS to the specific object of control, coherently with the need to identify specific responsibilities for each measured performance; the adoption of different performance perspectives/indicators should not prevent a holistic view of performance, in which the different performance perspectives/indicators are related with the overall R&NPD economic performance and implementation matters: sharing with people the measurement aim/characteristics make the PMS understandable and acceptable.
Originality/value
Although this subject has been debated in the literature, more study of applications in real contexts is needed.
... 1. La thématique de l'alignement n'étant pas spécifique au BSC, nous préférons parler de TBS en général, sauf dans les cas où nous évoquons la littérature ou des cas propres au BSC. 2. Il faut préciser que quatre parmi les six projets ont été conduits au travers de la méthode des « neuf étapes pour réussir » (Rohm, 2002), ce qui limite la représentativité de nos observations. L'ambition d'alignement étant commune à toutes les trames usuelles, nos conclusions devraient malgré tout s'étendre à l'ensemble des « tableaux de bord stratégiques ». ...
... Ceci peut être compensé par l'instauration d'indicateurs clés portant sur l'innovation ou la créativité. Les praticiens du BSC (et trames similaires) intègrent les critiques qui leur sont adressées en développant de nouvelles méthodologies (Rohm, 2002), entretenant la dimension interactive de l'outil (Malina et Selto, 2001) ou en l'adaptant à des contextes spécifiques (Niven, 2008). Les efforts portent toujours sur le souci d'alignement considéré comme critique (Kaplan et Norton, 2006) et prédominant. ...
thème de l'alignement tel que l'entendent notamment Kaplan et Norton (1996, 2006, 2008). Ce thème, qui sous-tend à la fois les discours normatifs et les critiques adressées à l'outil, n'apparaît pas vraiment dans une forme épurée, s'avérant toujours problématique. Les enjeux de légitimité et de communication, notamment, apparaissent comme essentiels, à l'instar de ce qu'ils représentent dans tout autre outil à vocation stratégique. Le balanced scorecard ne serait donc ni un long fleuve tranquille permettant de retrouver une pertinence perdue, ni un outil mécaniste de réification de la domination bureaucratique. Cet article a pour contribution principale de revisiter les fondements théoriques de tout tableau de bord stratégique. Le thème de l'alignement dans les tableaux de bord stratégiques Leçons tirées de la pratique L e thème de l'alignement du contrôle de gestion sur la stratégie étant central dans le quotidien des acteurs organisationnels désireux de don-ner sens à leurs pratiques quotidiennes, Johnson et Kaplan (1987) ont constaté que les modes de contrôle étaient souvent déconnectés de la stratégie, privant les outils employés de leur pertinence. Fort de ce constat, Robert Kaplan a poursuivi ses investigations et proposé des outils réta-blissant l'alignement du contrôle sur la stratégie. Le tableau de bord « rééquili-brant » les principales dimensions de la performance, au travers de quatre axes, est développé dans cette intention (Kaplan et Norton, 1996). Si cette approche, qualifiée de Balanced Scorecard (BSC ci-après), permet de repenser l'alignement du contrôle sur la stratégie, l'ouvrage de 1996 demeure très abstrait. La notion même de stratégie peut y paraître simpliste, les cas présentés faisant état de stratégies expli-cites et consensuelles, alors que bien des contextes s'avèrent plus problématiques. C'est pourquoi il convenait de concevoir l'entreprise au travers de cartes straté-giques (Kaplan et Norton, 2004) grâce auxquelles les managers peuvent se concentrer sur le plan stratégique de l'or-ganisation (Kaplan et Norton, 2000). C'est à cette condition seulement que leur per-formance pourrait être mesurée, les outils développés étant alors cohérents avec une stratégie clairement définie au préalable (Kaplan et Norton, 2006, 2008). Dans cet article, nous interrogeons le statut privilégié du thème de l'alignement dans les projets d'élaboration de tableaux de bord stratégiques (dorénavant TBS) 1 en répondant à la question de recherche sui-vante : dans quelle mesure les projets de mise en place de TBS sont-ils motivés par l'argument de l'alignement ?
... Bu günün kuruluşları hem stratejik hem de işlevsel olarak varlıklarını sürdürebilmeleri için mükemmel olmaya ve yarının engellerini kaldırma zorunlulukları vardır. İşte bu noktada "dengeli scorecard" (kurum karinesi) uygulaması işler ve strateji arasında ki dengeyi kurmada yardımcı olmaktadır (Rohm, 2002). ...
... Two years prior to the Balanced Scorecard's implementation, an exhaustive survey was conducted by the management accounting department. On the basis of the collected data and of the nine-step process towards the implementation of a Balanced Scorecard (Rohm, 2002), a strategic reflection was initiated. In the first place, a three-day seminar was organised with various directors and senior executives in charge of policy towards young people. ...
This chapter addresses product life cycle accounting and how target costing requires that the whole value chained be conceived and engineered. Depending on the stage of a product in its life cycle, different issues appear as strategic and therefore deserve to be accounted for. But also, the well-known notion of cost takes on different forms and shapes at each stage, requiring specific accounting systems each time. Building upon marketing research, this chapter shows how a management accounting system remains pertinent by adapting to momenta in product life cycle.
... Enterprise-wide risk management (ERM) is implemented to help leadership avoid common missteps of less principled organizations such as (a) investing in unnecessary risk; (b) centralized, top-down monitoring of highly complex systems (and the millions of opportunities for things to go wrong); (c) developing unnecessarily complex practices; and (d) conceptualizing measurement as the summative end of a process rather than a continuous and formative practice with the process. Faulty management approaches add unnecessary cost and frustration and ultimately undercut the processes of organization adaptation and change (Niven, 2006(Niven, , 2008Preizler, Martin, & Christiansen, 2009;Rohm, 2009). Enterprise risk management is "the discipline by which an organization assesses, controls, exploits, fi nances, and monitors risks from all sources for the purpose of increasing [its] short-and long-term value to its stakeholders" (Odomirok, McFarlane, Kennedy, Brenden, & Ernst & Young, 2003, p. 8). ...
... Además, el énfasis ha trasmutado de la simple medición del desempeño financiero y no financiero, a la gestión y ejecución de la estrategia de negocio. 39 El CMI está compuesto de un grupo de métodos y herramientas que en su conjunto permiten: ...
During the last twenty years, a number of failures in the efficient management of resources have been brought to light in the public administration and particularly its healthcare organizations, but these ones were not generally shown in the statistical bulletins. Significant failures such as problems in sustainability of good health systems, many adverse events as a sign of poor quality care, or unjustified variation in medical practice made it clear that the main problem was not the amount of money you have, rather; what you do with that money. As a benchmarking approach, many successful management technologies from other sectors began to be tailored for using them in the public health care organizations. A management approach is something different from budgets cuts; it has nothing to do with eliminating services, restricting access or introducing co-payment; it deals with everything that does not create values for the patient and consume time and resources. Since the end of the 20th century up to now, health management has allowed those public health organizations which have it in place to raise quality and to create opportunities to doing more in health improvement with fewer resources. As it usually happens, the darkness and the light coexist and, sometimes, darkness prevails. That is why it is so important to identify it and to learn how to face it.
... The BSC was conceived by Kaplan and Norton (1996). It is a strategic method that is used extensively for planning and managing systems in industry, government and non-profit organizations around the world; it aligns business activities to an organization's vision and strategy, improves internal and external communications and monitors organization performance against strategic goals (Kaplan, 2010;Rohm, 2002). Kaplan and Norton (1996) compared the BSC to the dials and indicators in an airplane cockpit. ...
Purpose
The purpose of this study is to investigate the relationship between leader-member exchange (LMX), knowledge sharing and performance.
Design/methodology/approach
To reach the objective, a sample was used which consisted of some oil and gas companies in Singapore with experience in balanced scorecard (BSC) perspectives. The partial least-squares structural equation modeling approach was used to test the model.
Findings
The results showed that LMX affects knowledge sharing and performance positively and meaningfully. Moreover, knowledge sharing affects performance.
Originality/value
An integrated model of LMX, knowledge sharing and performance was tested in the oil and gas industry. The combination of a developed country context and the significance of LMX enhances the contextual contribution of the paper.
... Their concept is based on the assumption that the manager must have a balanced set of measurable indicators, covering financial, customer, internal processes, and innovation and development areas. (Rohm, 2002) suggests to focus on the mission statement in the Balanced scorecard system for the public sector organizations, reverse the cause-effect links in regard to the Financial and Customers perspectives, to change Customers perspective into Customers & Stakeholders (mission-driven customer requirements, including to this perspective not only proximate customers, but also other interested public members and related organizations), to rename Learning and growth perspective to the Competence of the employees and the organization's capacity perspective, emphasizing the importance of human resources. ...
One of the biggest challenges for performance measurement is integration of different aspects of organizational performance, which are very different by their nature, are measured by completely different, not comparable indicators. Organizational and individual-level performance indicators, although naturally and organically linked, but, nevertheless, are measured in different dimensions, could serve as an example. Performance measurement, in one or another form, is spread across various management disciplines: Strategic management, Quality management, Process improvement, and Performance appraisal as a part of Human resources management. Organizational level indicators prevail in Strategic management systems, both organizational level and individual level performance indicators can be found in Quality management and Process improvement systems, and individual level performance indicators are dominant in Human resource management. The link between the indicators of these two levels is of particular importance, if they are not properly connected, employees' motivation and compensation for work becomes quite formal and does not match overall goals of organization. The difference of the performance measurement in the public and private sectors is determined not only by the different nature of these sectors, but also by different historical traditions. Because of the complexity of the public sector organizations' mission, private sector organizations' performance evaluation can be regarded as an isolated case of performance evaluation in public sector organizations. Performance indicators should be clearly distinguished from the factors determining the level of performance, which are no less important, however, are often confused with each other. The first are used to monitor performance, the latter - to improve it. Individual level performance indicators could be more useful in searching the factors determining performance.
... Prespektif employess and organization capacity menggambarkan kompetensi dan kemampuan semua anggota organisasi. Sebelum balanced scorecard diimplementasikan, organisasi terlebih dahulu menyusun 5 tahapan BSC, yaitu, membangun strategi bisnis, membuat tujuan organisasi, membuat strategi map bagi strategi bisnis organisasi, menilai kinerja dan menyusun inisiatif (Rohm, 2004). Penghitungan bobot dan skor balanced scorecard dapat dilakukan tanpa memberikan bobot untuk masing-masing indikator (Rangkuti, 2011). ...
Semakin tingginya persaingan saat ini, khususnya perguruan tinggi bidang pendidikan, memunculkan kebutuhan strategi bisnis untuk bertahan. Pemodelan Sistem Informasi dengan pendekatan Balanced Scorecardkini merupakan salah satu tujuan dalam pencapaian pengukuran hasil kinerja untuk mencapai sasaran perguruan tinggi serta menciptakan inovasi solusi dengan menerapkan Blue Ocean sehingga selaras dengan strategi bisnis yang dijalankan. Pemodelan sistem informasi yang akan dibahas adalah menggunakan strategi bisnis Balanced Scorecard (BSC) diintegrasikan dengan Blue Ocean Strategy (BOS). Dengan sifat-sifat pada BSC dan BOS, model ini menjawab kebutuhan Strategi Sistem Informasi pada perguruan tinggi yang berkarakteristik dinamis, inovatif, dan tingkat persaingan tinggi dengan hasil pencapaian kinerja yang terukur. Pemodelan sistem informasi diimplementasikan pada Universitas Pancasakti Makassar. Hasil menunjukkan komponen-komponen perguruan tinggi yang dipetakan ke dalam 4 perspektif BSC, yaitu perspektif pelanggan, finansial, proses bisnis internal, pembelajaran dan pertumbuhan dan kanvas strategi serta kerangka kerja 4 langkah pada BOS yaitu kurangi-tingkatkan-hapus-ciptakan. Hasil penelitian berupa pengukuran penilaian kinerja dengan program aplikasi berbasis web, yang merupakan bagian dari sistem informasi management perguruan tinggi. Sistem ini memberikan informasi kepada seluruh anggota yang terkait tentang kualitas kinerja. Kata kunci : Balanced Scorecard(BSC); Kualitas kinerja; Blue ocean strategy(BOS); Web; Perguruan tinggi
... The above discussion indicates that BSC is a multi-purpose tool that can be used as a performance management system (Rohm & Halbach, 2005), IT governance mechanism (Grembergen, 2000) and as a strategic alignment framework (Kaplan & Norton, 1996). BSC is a powerful framework for aligning business/IT strategy, but when it is used as a standalone mechanism for comprehensive alignment of business/IT/security strategies, its weaknesses and gaps are exposed. ...
The purpose of this study is to explore the integrated use of Control Objectives for Information Technology (COBIT) and Balanced Scorecard (BSC) frameworks for strategic information security management (ISM). The goal is to investigate the strengths, weaknesses, implementation techniques, and potential benefits of such an integrated framework. This integration is achieved by "bridging" the gaps or mitigating the weaknesses that are recognized within one framework, using the methodology prescribed by the second framework. Thus, integration of COBIT and BSC can provide a more comprehensive mechanism for strategic information security management (ISM) - one that is fully aligned with business, IT and information security strategies. The use of Systems Security Engineering Capability Maturity Model (SSE-CMM) as a tool for performance measurement and evaluation can ensure the adoption of a continuous improvement approach for successful sustainability of this comprehensive framework. There are some instances of similar studies conducted previously: metrics based security assessment [1] using ISO 27001 and SSE-CMM mapping of processes for effective integration of COBIT and SEI-CMM [2] mapping of COBIT with ITIL and ISO 27002 [3] for effective management and alignment of IT with business The factor that differentiates this research study from the previous ones is that none of the previous studies integrated BSC, COBIT and SSE-CMM, to formulate a comprehensive framework for strategic ISM that is aligned with business, IT and information security strategies. Therefore, a valid opportunity to conduct this research study exists.
... Initially, the researcher considered using the dimensions of the balanced scorecard for sustainability (SBSC) model as a broad analytical framework. The balanced scorecard (BSC) is a strategic performance management tool developed for the private sector and used by managers to monitor, measure and manage a company's strategic objectives (Rohm and Halbach, 2005). More recently in scholarly writings, the BSC model is linked with the sustainability dimension or applied to the public sector such as government agencies and not-for-profit organizations. ...
This paper describes a research-in-progress which is a qualitative single case pilot study of the Royal Flying Doctor Service Queensland section exploring the integration of business intelligence and sustainability in the not-for-profit sector in Australia. Preliminary findings suggest a low level of business intelligence maturity but a growing recognition of the value IT governance and a high awareness of sustainability principles.
... Emphasis has shifted from just the measurement of financial and nonfinancial performance, to the management (and execution) of business strategy." (Rohm, 2002). ...
The Balanced Scorecard (BSC) was introduced to the general public by Kaplan and Norton in 1992. Over the last two decades, it has evolved from an improved Performance Measurement System to a Comprehensive Performance Management System. Its use has spread globally and it has become an important constituent in modern management practices. Yet, it has delivered mixed results to the organizations adopting it. Researchers are still trying to uncover the reasons for this and develop a better understanding on how to improve the effectiveness of adopting the BSC. This article describes how applying the proper ‘research process perspective’ could lead to a better understanding. It establishes the premise that the decision to adopt the BSC by an organization is a strategic decision. It further develops the proposition that the insights from research on strategic decision making processes can be utilized to evaluate the actual processes used in adopting the BSC. It is suggested that research based on these propositions could help to uncover some of the relevant factors involved in improving the effectiveness of the BSC. This paper first looks at the importance of BSC in the contemporary business environment, then looks at the problem with the outcome of the adoption of the BSC and finally proposes using insights from the strategy decision making process in tackling this problem. It ends with the Research Hypotheses.
تسهم بطاقة الاداء المتوازن في رفع مستوى مكانة المنظمات بشكل عام ومنظمات السياحة بشكل خاص اذ يمثل تقييم الاداء العصب الرئيس في مهام تلك المنظمات يمثل الغرض الرئيس من الدراسة تبني مفاهيم حديثة لعملية تقييم الاداء لضمان احداث نقلة نوعية لعملية الاداء ليس فقط وفق المنظور المالي وانما وفق مناظير اخرى غير ملموسة .انطلق هذا البحث من ضرورة الخوض بتقييم اداء الاعمال بشكل عام ليسهم ذلك بتعزيز المكانة التنظيمية لتلك المنظمات في بيئة تتسم بالمنافسة الشديدة اذ تم تطبيق تلك الدراسة في عدد من فنادق الدرجة الممتازة ببغداد، و حددت المشكلة الرئيسة بعدم وضوح اساليب التقييم الخاصة بالأداء فضلا عن عدم تطبيق بطاقة الاداء المتوازن كأحد خيارات تقييم الاداء الامر الذي يؤثر على مكانة الفنادق المبحوثة، ووفقا لذلك تم اعتماد المنهج الوصفي والتحليل سرد ادبيات الموضوع المبحوث فيما أُثيرت تساؤلات مفادها ما مدى علاقة بطاقة الاداء المتوازن في رفع مستوى مكانة الفنادق المبحوثة وللإجابة على هذا التساؤل استخدمت الاستبانة لعينة مكونة من (67) (مدير مفوض ، مدير عام، مدير قسم ، مسؤول شعبة) لمعرفة الاثر والارتباط بين المتغيرين ، وقد خرجت الدراسة بعدة نتائج كان ابرزها وجود علاقة ارتباط ذات دلالة معنوية بين بطاقة الاداء المتوازن ومكانة الفنادق المبحوثة.
At this time, the assessment of regional hospital performance is more emphasized on financial aspects, especially the achievement of annual revenue targets and budget absorption as well as physical and budget realization, this certainly cannot describe the overall performance of hospitals, especially non-financial performance. Balanced scorecard is a management performance measurement tool that provides a concise and comprehensive view of an organization through four perspectives, namely financial perspective, customer perspective, internal service process perspective and learning and growth perspective and balanced scorecard is the right concept to be used as a basis in strategic planning. This research was conducted at RSUD Cimacan Cianjur using quantitative descriptive research methods. The data in this study is in the form of primary data from questionnaire results from patients and employees of Cimacan Hospital with 100 patient respondents and 96 employee respondents and secondary data collected through documentation. The results showed that the performance assessment of RSUD Cimacan for customer perspective, internal business process perspective and growth and learning perspective has good value and for financial perspective performance appraisal is not good. The results of the SWOT analysis show that Cimacan Hospital is in quadrant I so that the strategic step taken is aggressive growth. Abstrak. Pada saat ini penilaian kinerja rumah sakit daerah lebih ditekankan pada aspek keuangan terutama pencapaian target pendapatan tahunan dan penyerapan anggaran serta realisasi fisik dan anggaran, hal ini tentunya tidak dapat menggambarkan kinerja rumah sakit secara keseluruhan terutama kinerja non keuangan. Balanced scorecard merupakan alat pengukuran kinerja manajemen yang memberikan pandangan ringkas dan komprehensif tentang suatu organisasi melalui empat perspektif yaitu perspektif keuangan, perspektif pelanggan, perspektif proses internal pelayanan dan perspektif pembelajaran dan pertumbuhan serta balanced scorecard merupakan konsep yang tepat untuk digunakan sebagai dasar dalam perencanaan strategis. Penelitian ini dilaksanakan di RSUD Cimacan Cianjur dengan menggunakan metode penelitian deskriptif kuantitatif. Data dalam penelitian ini berupa data primer hasil kuesioner dari pasien dan karyawan RSUD Cimacan dengan jumlah responden pasien sebanyak 100 orang dan responden karyawan sebanyak 96 orang dan data sekunder yang dikumpulkan melalui dokumentasi. Hasil penelitian menunjukkan bahwa penilaian kinerja RSUD Cimacan untuk perspektif pelanggan, perspektif proses bisnis internal dan perspektif pertumbuhan serta pembelajaran mempunyai nilai yang baik dan untuk penilaian kinerja perspektif keuangan kurang baik. Hasil analisis SWOT menunjukkan bahwa RSUD Cimacan berada pada kuadran I sehingga langkah strategis yang diambil adalah pertumbuhan yang agresif.
Resumo O objetivo deste estudo é construir cenários para um escritório de arquitetura, utilizando as ferramentas matriz BSC, análise SWOT e forças de Porter alinhadas à inteligência competitiva para demonstrar que simulação de cenários é uma ferramenta fundamental para o posicionamento estratégico e tomada de decisões. Trata-se de um estudo de caso com natureza qualitativa, realizado pela aplicação de uma adaptação do modelo Rojo. Foram coletados dados por meio de entrevistas com profissionais de arquitetura, gestores de escritórios e por meio de observação na empresa objeto deste estudo de caso. As entrevistas a foram realizadas para identificar as variáveis críticas de sucesso e compreender o ambiente externo a empresa, enquanto a observação permitiu a coleta de dados do ambiente interno. Todas essas informações foram aplicadas na construção de cenários e estratégias. Os resultados demonstram que a simulação de cenários é uma ferramenta fundamental na compreensão do status quo de uma empresa, bem como apoio na tomada de decisão para o posicionamento estratégico da mesma. Este estudo contribui para compreender a aplicação da simulação de cenários como ferramenta estratégica no ramo da arquitetura e visualizar a necessidade de aplicação desta ferramenta as organizações deste segmento. PALAVRAS-CHAVE: Cenários. Planejamento estratégico. Ambiente competitivo. Arquitetura. Abstract The objective this study is to build scenarios for an architectural firm using BSC matrix tools, SWOT analysis and Porter's forces, aligned with competitive intelligence to demonstrate that scenarios simulation is a fundamental tool for strategic positioning and decision making. This is a qualitative case study, performed by applying an adaptation of the Rojo model. Data were collected through interviews with architecture professionals, office managers and through observation in the company object this case. The interviews were conducted to identify critical success variables and understand the external environment of the company, while observation allowed the collection of data from the internal environment. All this information was applied in the construction of scenarios and strategies. The results demonstrate the scenario simulation is fundamental tool in understand the status quo of a company, as well as supporting decision making for its strategic positioning. This study contributes to understand the application of scenario simulation as a strategic tool in the field or architecture and to visualize the need to apply this tool organizations in this segment.
The United States Small Business Administration (SBA) defines Small Business Enterprises (SMEs) business establishments that are independently owned managed or operated. Small business organization indicates that some of them have found the Balanced Scorecard to be very significant in boosting general performance in two key perspectives: higher complexity and management capability and drives change and enhance rapid growth. However, in the recent past, there has been increased study on the adoption of BSC in small organizations. The objective of this study was to determine the how small business owners in the United States perceive the aspects of balance score card in regard to business survivability, growth and competitiveness. Hypotheses that were to be answered include H1: Small business owners’ perceive learning and growth as the most significant perspective for their business survival, growth, and competitiveness beside the financial perspective. H2: Small business owners’ perceive customers as the most significant perspective for business growth, survival, and competitiveness. H3: Small businesses owners perceive internal business processes as the most significant perspective for their business growth, survival, and competitiveness. The philosophy adopted is positivist with explanatory and descriptive strategies. The approach of the research is quantitative using ANOVA analysis. The 100 sample companies were selected from the Best 100 small business in the SBA website and survey questionnaire sent online to this selected companies. The result of the research indicated that the most significant Balanced Scorecard perspective is the customer. At the end of the research, it was deciphered that all initiatives that the small business listed in SBA undertake when applying the BSC, customer focus is always the guiding force. Therefore, it can be stated overly that there a significant positive perception of the Balanced Scorecard as a tool to enhance growth and survivability among small businesses.
Sve su veći zahtjevi građana za kvalitetnijom i bržom javnom uslugom te odgovarajućom, odgovornom i efikasnom državnom upravom. Uz takve zahtjeve s jedne strane i ograničenost resursa s druge strane nužna je reforma javnog sektora. Sukladno tome mijenja se i način djelovanja javnog menadžmenta. U novom javnom menadžmentu sve se veća pozornost posvećuje mjerenju uspješnosti i odgovornosti za postizanje ciljeva. Trenutno, u javnom sektoru Hrvatske, nisu dovoljno razvijeni metodološki postupci za praćenje uspješnosti poslovanja proračunskih korisnika. Za donošenje kvalitetnih i djelotvornih odluka, odnosno ekonomično i učinkovito odlučivanje potrebne su odgovarajuće informacije. Računovodstvene informacije prezentirane u eksternim financijskim izvještajima jesu kvalitetne ali nisu ciljano usmjerene i dovoljne za donošenje uspješnih odluka u javnom sektoru. Interni financijski izvještaji, koji se mogu koristiti u nizu upravljačkih procesa: u svrhu objektivnijeg planiranja, upravljanja poslovanjem proračunskog korisnika, informiranja upravnih i stručnih tijela proračunskih korisnika, te za potrebe unutarnjeg i vanjskog nadzora i kontrole, nisu razvijeni u dovoljnoj mjeri. Metodologija praćenja uspješnosti javnog sektora uglavnom se svodi na financijsko mjerenje rezultata što nije dovoljno za donošenje kvalitetnih odluka i uspješno upravljanje proračunskih korisnika. Stoga je nužno razviti računovodstvo troškova i upravljačko računovodstvo, kao alate novog javnog menadžmenta i podlogu za mjerenje uspješnosti proračunskih korisnika. Menadžeri javnog sektora trebaju provesti mjerenje i analizu uspješnosti, kako bi mogli na temelju tih informacija donositi kvalitetne odluke. Odlučivanje kao sastavnica upravljačkog procesa treba biti utemeljeno na misiji, viziji, strategiji i financijskim planovima proračunskih korisnika, stoga se istražuju mogućnosti primjene BSC metode u cilju unapređenja upravljačkih procesa proračunskih korisnika. Kako bi bio kvalitetan, sustav upravljanja mora biti izveden iz strategije ustanove, i treba se bazirati na nekoliko temeljnih perspektiva, od kojih svaka na svoj način obrađuje poslovanje i postignuća: perspektivi korisnika, financijskoj perspektivi, perspektivi unutarnji procesa te perspektivi učenja i razvoja. Upravo takav model koji integrira financijske i nefinancijske pokazatelje i kao takav predstavlja sustav upravljanja koji se bazira na cjelovitom procesu planiranja, upravljanja i kontrole omogućuje kvalitetno odlučivanje, upravljanje i nadzor proračunskih korisnika.
Resumen La adopción de nuevas formas de administrar recursos y servicios públicos demanda cambios en los métodos y estilos de trabajo en el sector presupuestario cubano, en concordancia con la actualización del modelo económico y la introducción de nuevos enfoques de gestión, para contribuir a la efectividad de los procesos. A tal efecto se presenta el diseño de un cuadro de mando integral para la toma de decisiones en el proceso de entrega de subsidios para la compra de materiales de construcción en el Consejo de la Administración Municipal de Matanzas. La propuesta aprovecha las bondades del Microsoft Excel y permite traducir la estrategia en objetivos, vinculados a factores claves de éxito, medidos por indicadores y un plan de acción para alinear el comportamiento de las personas. Se emplean diversos métodos, entre ellos: análisis y revisión de documentos, entrevista, cuestionarios, observación, tormenta de ideas y trabajo grupal. Palabras claves: cuadro de mando integral, indicadores, subsidios. Abstract The adoption in new ways of administering resources and public services demands changes in the methods and work styles in the Cuban budgetary sector, in agreement with the upgrade of the economic pattern and the introduction of new administration focuses, to contribute to the effectiveness of the processes. To such an effect the design of a balanced scorecard is presented for the taking of decisions in the process of subsidies of purchase of construction materials in the Council of the Municipal Administration of Matanzas, supported in the kindness of the Microsoft Excel that allows to translate the strategy in objectives, linked to key factors of success, measured by indicators and bound to an Artículo original
This study aims to: (1) Determine the influence of convergence of
IFRS on earnings management and (2) Determine the influence of
institutional ownership in moderating the relationship between
earnings management and IFRS convergence. The research method
uses quantitative methods to conduct simple and multiple
regression towards IFRS convergence variables, Institutional
Ownership and Earnings Management. The study concluded that
the IFRS convergence variable (x) a positive effect on earnings
management and by applying a moderating variable in multiple
linear regression analysis concludes that institutional ownership
variable (z) as a moderating variable weak influence on the
relationship between the convergence of IFRS (x) with earnings
management (y). IFRS Convergence (x) a negative effect on
earnings management (y) with a weak moderating influence of
institutional ownership variable (z).
Resumen La adopción de nuevas formas de administrar recursos y servicios públicos demanda cambios en los métodos y estilos de trabajo en el sector presupuestario cubano, en concordancia con la actualización del modelo económico y la introducción de nuevos enfoques de gestión, para contribuir a la efectividad de los procesos. A tal efecto se presenta el diseño de un cuadro de mando integral para la toma de decisiones en el proceso de entrega de subsidios para la compra de materiales de construcción en el Consejo de la Administración Municipal de Matanzas. La propuesta aprovecha las bondades del Microsoft Excel y permite traducir la estrategia en objetivos, vinculados a factores claves de éxito, medidos por indicadores y un plan de acción para alinear el comportamiento de las personas. Se emplean diversos métodos, entre ellos: análisis y revisión de documentos, entrevista, cuestionarios, observación, tormenta de ideas y trabajo grupal. Palabras claves: cuadro de mando integral, indicadores, subsidios. Abstract The adoption in new ways of administering resources and public services demands changes in the methods and work styles in the Cuban budgetary sector, in agreement with the upgrade of the economic pattern and the introduction of new administration focuses, to contribute to the effectiveness of the processes. To such an effect the design of a balanced scorecard is presented for the taking of decisions in the process of subsidies of purchase of construction materials in the Council of the Municipal Administration of Matanzas, supported in the kindness of the Microsoft Excel that allows to translate the strategy in objectives, linked to key factors of success, measured by indicators and bound to an Artículo original
In its discussion of performance management, this chapter abundantly borrows from Kaplan and Norton’s work beyond the mere Balanced Scorecard. This chapter highlights the main challenges confronting performance management and the way these have enabled the advent of the Balanced Scorecard and other tableaux de bord. In so doing, this chapter also discusses hidden or neglected issues associated with these performance management technologies, such as ideology and managerial rhetoric and management theatricalisation. This second-level discussion rests upon Guy Debord’s work on the spectacle society and exposes performance management as a stage with its scenario and actors.
Universities always had a unique self-organization and a privileged position compared with all other public sector institutions and retained their features to this day, but the processes of globalization, changing environment and completely new challenges brought new requirements for their management. Universities – one of the most stable organizational structures that have reached us from the early Middle Ages, today are changing not only structurally but also in terms of identity. It is impossible to cope with new challenges without integrating strategic organizations' management and process improvement with its human resource management. The article presents the innovations carried out by Mykolas Romeris University, changing their approach to performance management. The paper presents a fragment of expanded and modified SWOT analysis, which included all university activities, with special emphasis on human resources. Due to exclusive mission of universities and their special place in society, they need a balanced development, therefore purely competitive strategies here may not be fully suitable. In this case, a more important criterion for assessing the effectiveness of the University strategy is sustainability of monitored performances indicators. University strategic plan mapped by the means of the balanced scorecard system turns to the internal communication tool, significantly contributing to the successful execution of the strategy. To be successful is not enough to correctly select what to do, i.e. not enough only to create a good strategic plan. It is also very important to answer the question how to achieve the results sought. Sophisticated, comprehensive process improvement methodologies such as Six Sigma could be a later stage of implementation of quality management, while at the beginning starting with lean manufacturing or sometimes so called " workout " methods, used only in the most important points, gradually increasing the use of tools process improvement range and broadening their scope to all the activities. Process improvement similarly to strategic management should become a part of the organizational culture of the university.
The first part of a research proposal for researching the effectiveness of the Balanced Scorecard (BSC) based on using the process perspective was developed in an earlier article (ssrn abstract no 2368919). It had described how applying a 'process' perspective, instead of a 'variance' perspective, could lead to a better understanding of the underlying mechanisms that give rise to the variable consequences on the adoption of the BSC. It had developed the proposals for some research hypotheses to be tested. This article develops the BSC Process Model based on these 'process perspectives', describes how to operationalize the constructs in the Model and the design of a Questionnaire to test these Hypotheses. It then describes the result of a survey of users of BSC in India and draws some conclusions based on the findings (the 'how's and 'why's of variable consequences). The factors identified include poor motivation for using the BSC, lack of belief in Consultants, lack of understanding of causality amongst measures used, lack of use of incentive schemes based on BSC and the neglect of national culture. A third article will describe how by applying the PLS-SEM approach some of the relevant processes and factors involved in 'how to' improve the effectiveness of the BSC can be uncovered.
The contribution of the procurement function to achieve the major strategic objectives of public supply management, efficiency and security of supply, is the obtainment of control over required goods, whereas logistics is concerned with the inner and inter organisational allocation of these goods (Eßig, 1999, p.25). Public institutions require complex goods and services, like whole service solutions or product systems to perform public tasks. Examples are IT-solutions, comprehensive facility management services or material goods like rescue helicopters, fire brigade equipment as far as to military weapon systems. Due to the concentration on core tasks, public institutions have outsourced supporting services (Reichard, 2004, p.50). Public capabilities of maintenance, repair and transportation are extensively reduced as well as public institutions try to minimize stocks of inventory. This demands for a more integrated and efficient logistics support from external service providers. On the basis of a characterization and specification of public logistics the major challenges for the public procurement function are identified. As a consequence of sourcing logistics services it is necessary to deduct the requirements for public logistics from organizational strategies. These requirements then help to define the logistic demand, to execute the public procurement procedure and at least to contract and manage external logistics providers on basis of a performance measurement system.
Services may be investigated from many perspectives. They encapsulate over 65% of global business, yet many gaps in the services
knowledge base exist — particularly from areas including information technology, operational, customer targeting, and services
provision. This research investigates an emerging and truly disruptive business scenario — the service value network, from
a marketing, an operations and services approach. The service value network is defined as the flexible, dynamic, delivery
of a service, or product, by a business’s coordinated value chains (supply chains and demand chains working in harmony), such
that a value-adding, specific, service solution is effectively, and efficiently, delivered to the individual customer.
The ‘physical and virtual service value network customer — business encounter model’ is developed. Impediments to the development
of a service value networks are investigated. Eight key areas related to website customer encounters are offered as investigation
areas. The customer ‘touch-points’ across the virtual service encounter offers a raft of new research possibilities and possible
new pathways to competitive advantage. Approaches to measure service network encounter effectors are explained. Current and
future areas of business research are described. This paper frames the research agenda for service value networks.
The primary objective of service-oriented architecture (SOA) is to use information technology to address the key goals of business today: innovation, agility, and market value. Agility in SOA is achieved by use of the principles of encapsulation, modularity, and loose coupling, which facilitates a cleaner separation of concerns. While loose coupling enables customers to rapidly reuse services in new applications, strong coherency must be maintained to achieve the primary business objectives of the application. When applications are composed of loosely coupled services that are independent (owned by different parts of the organization, based on disparate technology assumptions, and evolving on independent schedules and with diverse priorities) the coherency of the composite application can be undermined. In this paper, we examine how coherency can be created and maintained in loosely coupled applications. We examine, in this context, various techniques and design approaches, such as service management, the use of service buses, the role of industry models and semantic ontologies, and governance, to achieve and maintain coherency of composite applications using SOA.
At first introduced, balance scorecard is used by bussiness organization to measure performance of their activities, now balance scorecard is also used by public organization. A Public Organization is an organization intends to provide services to public, not for seeking profits. In order to used by public organization, a balance scorecard need to be modified. This essay discusses how to build a balance scorecard, which includes strategic goals, measures, targets, initiatives, and implementing balance scorecard to public organization. Abstract in Bahasa Indonesia : Saat pertama kali diperkenalkan, balanced scorecard digunakan oleh organisasi bisnis untuk pengukuran kinerja. Dewasa ini, balanced scorecard tidak saja digunakan oleh organisasi bisnis tetapi juga organisasi publik. Organisasi publik adalah organisasi yang menyediakan jasa pada masyarakat dengan tujuan bukan untuk mencari profit. Untuk dapat digunakan oleh organisasi publik, balanced scorecard tersebut harus dimodifikasi. Tulisan ini membahas bagaimana membangun balanced scorecard, meliputi menentukan tujuan strategis, ukuran yang digunakan, target yang ingin dicapai serta inisiatif, dan mengimplementasikan balanced scorecard pada organisasi publik. Kata kunci: balanced scorecard, organisasi publik.
High-income countries (HICs) are increasingly making use of the balanced scorecard (BSC) in healthcare. Evidence about BSC usage in low-income countries (LICs) is deficient. This study assessed feasibility of BSC use in LICs. Systematic review of electronic databases shows that the BSC improved patient, staff, clinical, and financial outcomes in HICs. To translate the experience of BSC use in HICs to their use in LICs, the applicability parameters of the National Committee for Quality Assurance were applied. Despite contextual challenges, pilot testing of BSC use can be undertaken in selected LICs. Committed leadership, cultural readiness, quality information systems, viable strategic plans, and optimum resources are required.
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