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Application the balanced Scorecard in strategic performance measurement (Electric Power Distribution Directorate) تطبيق بطاقة الاداء المتوازن في قياس الاداء الاستراتيجي (مديرية توزيع الطاقة الكهربائية)
Abstract
The target of the research is to Application the balanced Scorecard in the Electric Power Distribution Directorate according to indicators commensurate with the activity of the research sample and put strategic initiatives to improve the performance of the Directorate to meet the support of the national economy by delivering and sustaining the continuity of electricity to all facilities that have a direct role in operations Productivity and economic, and the research reached a range of Conclusions. The research project obtained a Degree of (50,55) for the year 2013,2014 respectively, and an average estimate in the application of the balanced Scorecard Conducted by the researcher. This research included Declaration of the benefit of the possibility of applying the Balanced Scorecard in the measurement of strategic performance of economic units through comprehensiveness Balanced Scorecard for the possession of four binoculars for the development of performance has been developed in this research to become five binoculars, , Which contributes to the improvement and development of the strategic performance of the to Directorate research sample
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Executives know that a company's measurement systems strongly affect employee behaviors. But the traditional financial performance measures that worked for the industrial era are out of sync with the skills organizations are trying to master. Frustrated by these inadequacies, some managers have abandoned financial measures like return on equity and earnings per share. "Make operational improvements, and the numbers will follow,"the argument goes. But managers want a balanced presentation of measures that will allow them to view the company from several perspectives at once. In this classic article from 1992, authors Robert Kaplan and David Norton propose an innovative solution. During a yearlong research project with 12 companies at the leading edge of performance management, the authors developed a "balanced scorecard;" a new performance measurement system that gives top managers a fast but comprehensive view of their business. The balanced scorecard includes financial measures that tell the results of actions already taken. And it complements those financial measures with three sets of operational measures related to customer satisfaction, internal processes, and the organization's ability to learn and improve-the activities that drive future financial performance. The balanced scorecard helps managers look at their businesses from four essential perspectives and answer Some important questions. First, How do customers see us? Second, What must we excel at? Third, Can we continue to improve and create value? And fourth, How do we appear to shareholders? By looking at all of these parameters, managers can determine whether improvements in one area have come at the expense of another. Armed with that knowledge, the authors say, executives can glean a complete picture of where the company stands-and where it's headed.
Sumario: Past and present of management accounting -- Cost-Volume-Profit analysis -- Linear-Programming models for plannig -- Cost estimation and regression analysis -- Topics in regression analysis -- Cost analysis for pricing decisions -- Assigning service department costs -- Joint cost-- Sales, profitability and productivity variances -- Measuring quality -- New technology for manufacturing operations: JIT and CIM -- Justifying investments in new technology -- Descentralization -- Profit centers and transfer pricing -- Investment centers: return on investment -- Executive contracts and bonus plans -- Formal models in budgeting and incentive contracts
If you were a military general on the march, you'd want your troops to have plenty of maps--detailed information about the mission they were on, the roads they would travel, the campaigns they would undertake, and the weapons at their disposal. The same holds true in business: a workforce needs clear and detailed information to execute a business strategy successfully. Until now, there haven't been many tools that can communicate both an organization's strategy and the processes and systems needed to implement that strategy. But authors Robert Kaplan and David Norton, cocreators of the balanced scorecard, have adapted that seminal tool to create strategy maps. Strategy maps let an organization describe and illustrate--in clear and general language--its objectives, initiatives, targets markets, performance measures, and the links between all the pieces of its strategy. Employees get a visual representation of how their jobs are tied to the company's overall goals, while managers get a clearer understanding of their strategies and a means to detect and correct any flaws in those plans. Using Mobil North American Marketing and Refining Company as an example, Kaplan and Norton walk through the creation of a strategy map and its four distinct regions--financial, customer, internal process, and learning and growth--which correspond to the four perspectives of the balanced scorecard. The authors show step by step how the Mobil division used the map to transform itself from a centrally controlled manufacturer of commodity products to a decentralized, customer-driven organization.