Academic literature on the topic 'BSC-Balanced scorecard'

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Journal articles on the topic "BSC-Balanced scorecard"

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Kaplan, Robert S. "The balanced scorecard: comments on balanced scorecard commentaries." Journal of Accounting & Organizational Change 8, no. 4 (2012): 539–45. http://dx.doi.org/10.1108/18325911211273527.

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PurposeThe purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC).Design/methodology/approachThe author's comments are based on his personal writing, teaching, speaking about, and implementing the BSC during the past 20 years.FindingsThe author finds that academic commentary on the BSC often ignores its role in strategy execution.Research limitations/implicationsThe commentary is unique to the author's personal experiences and may not be generalizable to other scholars who have not shared the same experiences.Practical implicationsThe paper may help scholars better understand the role of the BSC for strategy formulation, communication and implementation. It may also aid them in teaching the BSC to students and executives.Social implicationsThe paper discusses how the BSC can be used in public sector applications, as well as for companies that want to internalize environmental, social and community objectives in their strategies.Originality/valueThe paper reflects the personal views of the author; it is original to him.
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Crispim, Ingrid Aparecida Siqueira, and Vladimir Romeiro. "Balanced Scorecard." Revista Gestão & Sustentabilidade 1, no. 1 (2019): 233–49. http://dx.doi.org/10.36661/2596-142x.2019v1i1.10744.

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Esse artigo relata a implantação do Balanced Scorecard (BSC) como parte de um sistema de gestão e controle em um Escritório Contábil localizado na região do Grande ABC. A metodologia utilizada nesse estudo foi à pesquisa Intervencionista que tem sido proposta como uma alternativa para tornar mais relevantes os resultados das pesquisas acadêmicas para a prática profissional. O objetivo do processo aqui relatado foi à implantação do BSC em um Escritório Contábil, analisando as contribuições do BSC e desta forma verificar se os objetivos da empresa estão alinhados a estratégia da empresa, levantando as quatro perspectivas do BSC: financeiro, aprendizagem e crescimento, melhoria de processos internos e clientes. O intuito do presente estudo foi verificar a seguinte problemática em questão: Com a implantação da ferramenta BSC em um escritório contábil é possível estabelecer uma aproximação com os clientes, bem como realizar os serviços em um tempo menor e com maior organização das entregas? Conclui-se que tal ferramenta pode sim estabelecer uma aproximação com os clientes melhorando o quesito relacionamento e parceria, bem como diminuir o tempo de execução das tarefas propiciando uma melhora na organização e no desempenho organizacional. Os resultados apontam ainda: o BSC, quando usado adequadamente, fornece efetiva melhoria do processo de implementação da estratégia e sua difusão nos diferentes níveis organizacionais.
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Isnawati, Isnawati, Bq Anggun Hilendri L., and Lukman Effendy. "PENINGKATAN KEMAMPUAN SUMBER DAYA MANUSIA (SDM) DALAM PENYUSUNAN RENCANA KERJA MELALUI KONSEP BALANCED SCORECARD (BSC) PADA KOPERASI." Jurnal Abdimas Sangkabira 1, no. 1 (2021): 1–13. http://dx.doi.org/10.29303/abdimassangkabira.v1i1.22.

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Konsep Balanced Scorecard(BSC) belakangan ini tampil sebagai alat ukur kinerja yang diunggulkan melebihi alat ukur kinerja sebelumnya yang hanya mengandalkan satu aspek saja, yaitu aspek keuangan. Pada BSC ini melihat kinerja organisasi dari 4 aspek; yaitu aspek keuangan; aspek pelanggan; aspek bisnis Internal; dan aspek pembelajaran dan pertumbuhan. Oleh karena itu tim pengabdian menawarkan salah satu solusi yaitu melakukan kegiatan pelatihan menghitung kinerja koperasi dengan menggunakan alat ukur kinerja Balanced Scorecard, serta membuat program kerja berdasarkan konsep Balanced Scorecard tersebut. Tujuan dilakukannya kegiatan pengabdian pada masyarakat ini adalah untuk melatih pengurus koperasi mengukur kinerja koperasinya dengan menggunakan alat ukur Balanced Scorecard (BSC), serta penyusunan rencana (program) kerjanya dengan konsep Balanced Scorecard (BSC) tersebut. Pendekatan/metode pelaksanaan kegiatan pengabdian ini dilakukan dengan metode workshop / pelatihan, yaitu pelatihan pengukuran kinerja koperasi dengan menggunakan alat ukur kinerja Balaced Scorecard (BSC), serta menyusu program kerja dengan pendekatan BSC tersebut. Target luaran yang diharapkan dari kegiatan ini adalah publikasi hasil kegiatan pengabdian berupa artikel pada salah satu media masa di Nusa Tenggara Barat (NTB). Kegiatan pengabdian dilaksanakan pada hari senin tanggal 24 September 2018 berlokasi di kantor
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Fijałkowska, Justyna, and Cidalia Oliveira. "Balanced Scorecard in Universities." Journal of Intercultural Management 10, no. 4 (2018): 57–83. http://dx.doi.org/10.2478/joim-2018-0025.

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Abstract Objective: Performance measurement and reporting leading to greater transparency and accountability of universities have become a challenging issue. Increasingly, universities have been required to provide performance indicators—empirical evidence of their value creation — to the different group of stakeholders. One of the approaches that may be applied by universities is the Balanced Scorecard (BSC). The objective of this paper is to indicate the BSC as a useful tool for the evaluation of the universities’ performance. Methodology: This study is based on the following research methods: descriptive, deductive, and the literature review. It refers also to case studies that are quoted in the context of their practical BSC application experience and it presents the pioneer approach of California University in BSC adoption. The rationale of this paper follows the principal-agent theory that is a foundation of the accountability concept. It refers also to the new managerialism, new public management, and entrepreneurial university. Findings: Based on the literature review concerning the analysis of the examples of universities implementing BSC, this paper argues that BSC provides a framework for the performance measurement that allows for the increased transparency and accountability of these institutions. Value added: The pioneer BSC framework presented in this paper can be used as the basis for the development of general performance measurement in universities. Recommendations: It is recommended that the universities that want to boost their transparency and be accountable for their outcomes apply and develop the BSC framework to which we refer to in this paper.
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Khomba, James Kamwachale. "Conceptualisation of the Balanced Scorecard (BSC) model." International Journal of Commerce and Management 25, no. 4 (2015): 424–41. http://dx.doi.org/10.1108/ijcoma-12-2012-0077.

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Gupta, Gaurav, and Stephen B. Salter. "The Balanced Scorecard beyond Adoption." Journal of International Accounting Research 17, no. 3 (2018): 115–34. http://dx.doi.org/10.2308/jiar-52093.

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ABSTRACT Utilizing the theoretical underpinnings of the actor-network theory (ANT) and neo-institutional theory, we develop and test a model of the relationship between organizational culture and the use of the balanced scorecard (BSC). The data are collected from 1,126 top management and other employees in 48 manufacturing companies in India. After primary data collection and using path analysis, we find that the usage of the BSC is dependent on organizational culture. Organizations that are future and performance oriented with a high level of power distance have higher levels of BSC usage. This usage is found to be lower in organizations that are collectivist and uncertainty avoidant.
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Groot, T. L. C. M. "De Balanced Scorecard in bedrijf." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 3 (2003): 82–90. http://dx.doi.org/10.5117/mab.77.15702.

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De Balanced Scorecard (BSC) is het gesprek van de dag onder controllers. De acceptatiegraad van deze methode in de praktijk ligt duidelijk hoger dan die van bijvoorbeeld Activity-Based Costing. Dit artikel poogt een overzicht te geven van recent onderzoek naar de invoering en het gebruik van de BSC. Daaruit blijkt dat er veel onvermoede problemen bestaan: voor verschillende onderdelen in de organisatie zullen aangepaste BSC’s moeten worden gemaakt. Daarnaast kunnen de relaties tussen niet-financiële en financiële indicatoren buitengewoon complex zijn. Ten slotte hebben managers in het algemeen moeite om bij hun plannings- en beheersingsbeslissingen goed rekening te houden met de verschillende dimensies van de BSC.
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Lukman Effendy, Baiq Anggun Hilendri Lestari, and ISNAWATI ROHYADI. "BALANCED SCORECARD (BSC) : REKAYASA PADA ENTITAS RUMAH SAKIT." Jurnal Riset Akuntansi Aksioma 19, no. 1 (2020): 155–82. http://dx.doi.org/10.29303/aksioma.v19i1.91.

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Kesuksesan Rumah Sakit tidak dapat dimotivasi atau diukur dalam jangka pendek dengan model manajemen keuangan tradisional saja. Balanced Scorecard merupakan kerangka kerja baru untuk mengintegrasikan ukuran yang diperoleh dari strategi. Dengan tetap mempertahankan ukuran keuangan sebelumnya, Balanced Scorecard memperkenalkan item tambahan yang meliputi konsumen, proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Balanced Scorecard lebih dari sekedar sistem pengukuran. Terdapat dua (2) tujuan utama dari penelitian ini, diantaranya : a) untuk mengetahui model penilaian kinerja Rumah Sakit dengan pendekatan Balanced Scorecard.; b) untuk mengetahui besaran bobot dan skor untuk penilaian kinerja Rumah Sakit dengan pendekatan Balanced Scorecard. Tujuan tersebut akan dicapai dengan cara memetakan hasil-hasil penelitian sebelumnya yang telah mencoba mengukur kinerja Rumah sakit dengan pendekatan Balanced Scorecard (BSC) guna mendesain model pengukuran yang umum dan bisa digunakan sebagai acuan di entitas Rumah Sakit. Selain itu juga penelitian ini juga mencoba merumuskan besaran bobot dan skor khusus untuk entitas Rumah sakit untuk setiap perspektif yang dinilai dengan pendekatan BSC. Kesimpulan dalam penelitian ini antara lain: rumusan minimal penilaian kinerja Rumah Sakit yaitu: a) Perspektif Keuangan minimal menilai tingkat ekonomis, efisiensi, tingkat eketifitas dan tingkat lancar dari keuangan Rumah Sakit; b) Perspektif Pasien lebih pas dinilai dengan cara melihat tingkat kepuasan pasien terhadap pelayanan Rumah Sakit; c) Perspektif Bisnis Internal lebih pas dinilai dengan cara melihat mutu layanan Rumah Sakit dari sisi ALOS, BOR, TOI, BTO, GDR dan NDR Rumah Sakit; d) Perspektif Pertumbuhan dan Pembelajaran dapat dilihat dengan cara menilai tingkat kepuasan karyawan, tingkat retensi dan tingkat motivasi yang dimiliki oleh karyawan Rumah Sakit. Kriteri pemberian skor untuk masing-masing perspektif penilaian kinerja Rumah Sakit dengan pendekatan BSC bervariasi yang dapat didasarkan pada aturan Menteri Kesehatan, konsep teori dari komponen yang dinilai serta dapat juga menggunakan target capaian dari Rumah Sakit.
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Chalid, Lukman, Darwis Lannai, and Muhammad Syafi'i A. Basalamah. "Performance Measurement Through Balanced Scorecard Approach." JURNAL MANAJEMEN BISNIS 8, no. 2 (2021): 352–59. http://dx.doi.org/10.33096/jmb.v8i2.896.

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The purpose of this research is to assess the performance of health centers using the Balanced Scorecard (BSC) framework from four perspectives: the customer perspective, the internal process perspective, the learning and growth perspective, and the financial perspective. The BSC application is intended to measure organizational performance from a variety of perspectives, not just financial ones; there must be a balance of financial and non-financial perspectives. This means that BSC is a strategic approach to evaluating an organization's performance that balances the interests of various stakeholders by balancing short- and long-term objectives.
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Gomes, Jorge, and Mário Romão. "The Balanced Scorecard." International Journal of Productivity Management and Assessment Technologies 5, no. 2 (2017): 1–15. http://dx.doi.org/10.4018/ijpmat.2017070101.

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Organizations are challenged to develop new organizational skills such as flexibility or expertise in order to quickly respond to changes in technology, competition and customer preferences. Companies cannot be competitive or successful if their business and information systems and technology (IS/IT) strategies are not strategic aligned. Nowadays, the importance of intangible assets is higher than traditional physical assets and performance measurement tools need to capture this new reality. Measuring organizational performance is a continuous challenge for both managers and researchers. Balanced scorecard (BSC) is a powerful tool that gives to managers a fast, but comprehensive view of the business including operational measures on customer satisfaction, organization's innovation, activities improvement, as well as financial measurements. In this paper the authors address the BSC and promote the discussion about the strengths and the limitations and pointing out new developments to overcome the today´s business trends.
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Dissertations / Theses on the topic "BSC-Balanced scorecard"

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Mårtensson, Erika. "Balanced Scorecard (BSC) : Organisationsreceptets popularitet i uppsatser." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-27242.

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Bakgrund: Kaplan och Nortons modell Balanced Scorecard (BSC) introducerades i början av 1990-talet och är ett populärt resultatmätningssystem och strategiskt managementsystem inom ekonomi- och verksamhetsstyrning. BSC exemplifierar det Røvik (2008) kallar ett organisationsrecept och Abrahamson (1996) ett organisationsmode som spridits på en marknad för ekonomistyrningsmodeller. För att underlätta spridning av BSC samt minska motståndet på lokala marknader kan komponenter inkluderas, till exempel som Ax och Bjørnenak (2005) exemplifierar i Sverige avseende BSC och medarbetarperspektivet, ett budgetlöst företagande och det intellektuella kapitalet. Utöver modellens grundare, forskare, konsulter och massme-dia utgör studenter en aktörsroll som både är mottagare av BSC under utbildningen och spridningsagenter i samband med uppsatsarbeten och sedermera i yrkesutövningen. Det är kategorin studenter som är huvudfokus i denna uppsats om BSC popularitet och livscykel. Syfte: Syftet med studien är att skapa förståelse för om och på vilket sätt BSC kan uppfattas som ett populärt organisationsrecept. Detta genom att kartlägga förekomst och beskriva vad som studerats och hur det har presenterats i uppsatser relaterade till BSC tidsperioden 1997 till 2013, med tyngdpunkt på åren 2000-2012. Jämförelsen mellan den empiriska och teoretiska referensramen ska leda till att belysa BSC livscykel. Metod: En dokumentstudie har genomförts där det empiriska materialet är avgränsat till uppsatser vilka producerats vid svenska universitet och högskolor och publicerats i endera eller bägge dataarkiven DiVA och Uppsök vilka finns tillgängliga via Internet. Uppsatser som där-utöver kan återfinnas i lokala arkiv via lärosätenas bibliotek och hemsidor ingår inte i studien. Resultat, Slutsatser: Resultaten i denna undersökning som omfattar information om cirka 500 uppsatser visar att antalet uppsatser som relaterats till BSC ökat till år 2006 för att därefter uppvisa en avtagande trend. Det är dock en skillnad mellan studier inriktade mot offentlig eller privat verksamhet, där det de senaste tre åren finns indikationer på ett stigande intresse för BSC inom privat verksamhet. Det går att spåra avtryck av BSC innehåll och utveckling i uppsatserna, till exempel studier om budget och BSC och studerade organisationer som omnämns i den svenska BSC litteraturen. Ett tydligt avtryck är studerande som spridningsagenter för BSC och en länk mellan akademi och praktik på en marknad för ekonomistyrningsmodeller. Baserat på en beräkning med mycket förenklade antaganden har studerande gemensamt ägnat nästan två sekel till att genomföra undersökningar som är mer eller mindre inriktade mot BSC.<br>Background: Kaplan and Norton’s Balanced Scorecard (BSC) was introduced in the beginning of the 1990s and is a popular performance management system and strategic management system. BSC is also an example of a management idea (Røvik 2008) and management fashion (Abrahamson 1996) disseminated in a management fashion market. To facilitate the dissemination process and to minimize the resistance on local markets several components may be included. In Sweden for example described components are a human perspective, intellectual capital and abandoning of budget (Ax &amp; Bjørnenak 2005). Kaplan and Norton - the founders of the concept together with researchers, consultants and mass media are members of a management-fashion-setting community. Students are also an actor in a management fashion market and they are recipients of BSC in training and in professional occupations. Therefore the student category is the main focus in this study. Purpose: The purpose of this study is to create an understanding whether and in what way BSC may be perceived as a popular management idea. This by first identifying the presence of BSC and then describe what has been studied and how it has been presented in essays during the period 1997 to 2013, with emphasis on the period 2000 to 2012. The comparison between the empirical and theoretical frame of reference will illustrate BSC life cycle. Method: A document study has been performed and the empirical sample is delimited to essays produced at universities in Sweden and published in one or both of the data archives named DiVA and Uppsök. The archives are available on Internet. Essays which additionally may be found at university libraries and their websites are not included in the study. Results, Conclusions: The empirical sample comprises information of about 500 essays and there are a growing number of studies about BSC until the year 2006. Thereafter a tendency for a decline in popularity exists. There is a difference between studies about public and private organizations where there are indications for a growing interest of BSC in private organizations during the last three years of the time period 2000 to 2012. One can find imprints of BSC components and development in the essays. For example BSC and budget and Swedish organizations that are exemplified in the Swedish BSC literature. A strong impression is that students as an actor on a management fashion market, with simplified assumptions have collectively spent almost two centuries to investigate topics which are more or less dedicated to BSC.
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Johansson, Alexander, and Li Larsson. "A Standalone Sustainability Balanced Scorecard." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-11127.

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Background and problem: Strong barriers to incorporating sustainability into the strategic plan exist according to CFO Research in 2008, and there is clear difficulty in valuating effects that sustainability has on the whole value. This makes it interesting and important to study these issues in this thesis.   Purpose: The purpose of this study is to examine and analyze how organizations could incorporate sustainability perspectives into the strategic plan by constructing standalone sustainability balanced scorecard, and get an understanding of what kind of critical aspects that should be taken into consideration while adopting a separate sustainability balanced scorecard.   Method: To achieve the purpose the authors have chosen to use a qualitative method and carried out interviews at Hilton Tokyo. The information obtained from the respondent is relevant in this study.   Conclusions: The adaptation of a separate sustainability management system to include sustainability has resulted in the growing realization by large companies such as Hilton. Sustainability is not only a human ethical responsibility, but it is also beneficial to the bottom line of the company who fully commits to it, which has been proved very well in this research. This analysis has demonstrated several ways in which social and environmental sustainability can be incorporated with the organizational strategic plan. The empirical evidence gathered from Hilton Tokyo helps to demonstrate that sustainability in a separate system works well to integrate with the Balanced Scorecard and has become an integral part of a company’s identity. Lastly, several considerable critical aspects while adopting a separate sustainability balanced scorecard have been analyzed and demonstrated.
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Jasanská, Lenka. "Hodnocení výkonnosti podniku s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319409.

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The Master Thesis focuses on business performance measurement using The Balanced Scorecard base. The Thesis specifies, what is The Balanced Scorecard, explaines essential principles and perspectives of the concept and describes the implementation of the concept. The teoretical part of the Master Thesis is focused on explanation of essential methods of the strategic analysis and describe essential methods and indicators of the financial analysis. The Thesis measures the company performance by using financial and strategic analysis in the analytical part of the Thesis and measures the company Performance by using The Balanced Scorecard concept prepared and adjusted for specific needs of the company.
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Cimino, Julio Cezar da Silva. "Procedimento para implantação do Balanced Scorecard (BSC) em pequenas empresas." Florianópolis, SC, 2004. http://repositorio.ufsc.br/handle/123456789/101551.

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Dissertação (Mestrado) - Universidade Federal de Santa Catarina, Centro Tecnologico. Programa de Pós-graduação em Engenharia de Produção<br>Made available in DSpace on 2013-07-15T22:37:11Z (GMT). No. of bitstreams: 1 223658.pdf: 374944 bytes, checksum: c8c9506db9d294c724fbe15ddfedcda6 (MD5)<br>O presente trabalho tem como objetivo apresentar um procedimento para a implantação do Balanced Scorecard em pequenas empresas. A principal razão, para o desenvolvimento do BSC, é aumentar as chances de sucesso e de sobrevivência das pequenas empresas em um ambiente competitivo. Grandes empresas, usualmente, medem seu desempenho a fim de aperfeiçoar seus atuais negócios, bem como, para ampliar suas atividades. Esta mesma necessidade de controlar e conhecer melhores limites e possibilidades faz parte, também, do ambiente das pequenas empresas. Os principais estudos desenvolvidos a respeito da implantação do Balanced Scorecard estão voltados para as grandes organizações e suas características; tendo servido de base para o desenvolvimento de uma proposta, com os mesmos instrumentos estratégicos, que pudesse atender às necessidades de uma empresa de pequeno porte. A partir dos estudos sobre as características das pequenas empresas e do Balanced Scorecard, pôde-se criar um procedimento aplicável às empresas de pequeno porte e, ainda, traduzir, na prática, a utilização de tal procedimento a fim de mostrar os benefícios que o BSC pode trazer para estas organizações.
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Nilsson, Åsa, and Linda Rhim. "Avveckling av Balanced Scorecard - En förklaring till avveckling av etablerade BSC." Thesis, Kristianstad University College, Department of Business Administration, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-4048.

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<p>Vårt syfte med uppsatsen är att tillföra kunskap om vad det är som gör att ansvariga i en organisation väljer att avveckla Balanced Scorecard (BSC) när det är under drift. </p><p>Vi har genomfört fem intervjuer med respondenter i olika organisationer för att försöka förklara varför de ansvariga i organisationen väljer att avveckla ett BSC under drift.</p><p>I vår avslutande figur har vi visat att avveckling av BSC finner sin grund i tre olika stadier som påvisar att BSC avvecklas. Det är inte enbart i implementeringen som BSC avvecklas, utan även i den föregående fasen och framförallt under driften av BSC. Den föregående fasen som vi valt att kalla förutsättningarna syftar på det som rådde vid införandet, det vill säga den kunskap och information som de ansvariga hade innan de började implementera BSC. </p><p>Det har länge forskats kring vilka implementeringsmisslyckanden som ansvariga i organisationer kan utsättas för. Vi har i vår uppsats kommit fram till att misslyckanden under driften också kan vara orsak till avveckling av BSC.</p>
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Weber, Wolfgang. "Balanced scorecard im Kreditgewerbe modellhafte Implementierung einer BSC bei der Sparkasse Hochsauerland." Hamburg Diplomica-Verl, 2007. http://www.diplom.de/katalog/arbeit/10646.

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Klepišová, Hana. "Aplikace konceptu Balanced Scorecard v podniku BAEST, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3418.

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Cílem této práce je napomoci realizaci aktuální strategie v podniku BAEST, a.s. prostřednictvím konceptu Balanced Scorecard. Strategie podniku se v této práci analyzuje a vybírají se nejvýznamnější cíle, které se stávají součástí strategické mapy podniku. Tato práce obsahuje též měřítka a strategické akce k vybraným strategickým cílům. Úkolem strategické mapy je stanovení priorit (na které cíle se má podnik zaměřit, aby dosáhl stanovené strategie), komunikace strategie napříč podnikem a měření naplňování strategie.
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Weber, Wolfgang. "Balanced Scorecard im Kreditgewerbe : modellhafte Implementierung einer BSC bei der Sparkasse Hochsauerland /." Hamburg : Diplomica-Verl, 2008. http://d-nb.info/987561146/04.

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Mels, Johannes Jacobus. "Designing a balanced scorecard (BSC) for a mining supply company / J.J. Mels." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4428.

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The purpose of this research was to formulate and develop broad guidelines for a Balanced Scorecard (BSC) for a mining supply company. This research has specific reference to Bond Equipment (Pty) Ltd. based in Klerksdorp, North West Province, South Africa. These guidelines must assist management to steer the company forward on a strategic way. The guidelines will also guide management to apply the BSC to lower levels in the company, each department and every employee will have its own BSC. This research also includes the improvement of the company`s vision and mission. The BSC must be aligned with both the vision and mission of the company to ensure the successful implementation of a BSC. The BSC is not just an effective measurement and management tool but it is also an effective tool to enhance communication between different departments within the business. Questionnaires were used to gather data from the sample group within the company. A total of 50 questionnaires were distributed to management, professionals and employees that worked for the company for more than 2 years. The head of departments of the company were informed of the research being conducted. Thirty-five questionnaires were received back. The data of the study was analysed and out of these results, broad guidelines were identified for the formulation of a BSC for the company. Three aspects from each quadrant were selected by the participants of the study. The data of the vision and mission of the company were also analysed and possible improvements were identified. The results of the study revealed that the vision and mission must be improved to match the new strategy of the company. Bond Equipment (Pty) Ltd has to diversify and focus not only on quality but also on customer service. The three broad guidelines selected from each quadrant by the participants will form an integral part in the final design of the BSC to all levels of the company. Proposed measurement tools were also recommended to the management of Bond. These measurement tools will assist management to manage the company in accordance with the vision and mission.<br>Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.
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Gondim, Terezinha de Jesus Peres. "A aÃÃo do coordenador de curso de graduaÃÃo tecnolÃgica em IES privada em um ambiente de gestÃo estratÃgica." Universidade Federal do CearÃ, 2010. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=4979.

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nÃo hÃ<br>A presente pesquisa visou analisar as aÃÃes do coordenador acadÃmico de curso de graduaÃÃo em uma IES privada, sob as dimensÃes polÃtica, acadÃmica, institucional e gerencial. Para analisar suas aÃÃes foi necessÃrio compreender os modelos organizacionais em paralelo ao surgimento das IES no Brasil. A partir do entendimento de sua prÃxis, foi desenvolvido um mÃtodo de gerenciamento estratÃgico que se fundamenta nos estudos de Kaplan e Norton (1997). Diante da abordagem dos autores, optouâse pelo Balanced Scorecard â BSC, visto que à um instrumento que corresponde a um sistema de avaliaÃÃo de desempenho organizacional, pois busca o equilÃbrio de quatro perspectivas, no caso da pesquisa em questÃo, a perspectiva do cliente, dos processos internos, o aprendizado e o crescimento e por fim, os processos acadÃmicos. De acordo com o exposto, foi definido o mÃtodo proposto do estudo, dividido em 9 (nove) etapas: definir a unidade organizacional; elaborar a missÃo, visÃo, valores e estratÃgias do setor; identificar as dimensÃes; anÃlise do cenÃrio- SWOT que busca identificar os pontos fortes, pontos fracos, ameaÃas e oportunidades da instituiÃÃo; definir as perspectivas; estabelecer objetivos, metas e indicadores, mapa estratÃgico; relaÃÃo de causa-e efeito e definir aÃÃes mediante o 5W1H (o que, por que, como, quem, onde e quando). A aplicaÃÃo do mÃtodo possibilitou a coleta de dados, a definiÃÃo de indicadores que influenciam nas aÃÃes do coordenador acadÃmico de curso de graduaÃÃo, e o desenvolvimento de uma proposta de BSC setorial para o setor da coordenaÃÃo de curso na IES. Essa proposta visa possibilitar que as aÃÃes do coordenador de curso de graduaÃÃo possam ser desenvolvidas para que tenham resultados positivos na instituiÃÃo que està atuando, mediante a anÃlise, o controle e a execuÃÃo de uma gestÃo estratÃgica eficiente, eficaz e efetiva.
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Books on the topic "BSC-Balanced scorecard"

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BSC Balanced Scorecard: Ferramenta Gerencial para Org. Hospitalares. Thomson Learning, 2004.

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Book chapters on the topic "BSC-Balanced scorecard"

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Schawel, Christian, and Fabian Billing. "Balanced Scorecard (BSC)." In Top 100 Management Tools. Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8185-1_6.

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Schawel, Christian, and Fabian Billing. "Balanced Scorecard (BSC)." In Top 100 Management Tools. Gabler Verlag, 2014. http://dx.doi.org/10.1007/978-3-8349-4691-1_9.

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Schawel, Christian, and Fabian Billing. "Balanced Scorecard (BSC)." In Top 100 Management Tools. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6605-6_9.

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Schawel, Christian, and Fabian Billing. "Balanced Scorecard (BSC)." In Top 100 Management Tools. Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4105-3_9.

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Schawel, Christian, and Fabian Billing. "Balanced Scorecard (BSC)." In Top 100 Management Tools. Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-18917-4_10.

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Lent, Bogdan. "18:00 Balanced Scorecard: BSC." In Cybernetic Approach to Project Management. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-32504-5_13.

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Stummer, Christian, and Markus GÜnther. "Die Balanced Scorecard (BSC) im Innovationsmanagement." In Digitalisierung und Innovation. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-00371-5_24.

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Steinle, Claus. "Die Balanced Scorecard (BSC) als umfassender Ansatz zur Strategieimplementierung." In Ganzheitliches Management. Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-85246-5_19.

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Padberg, Ekkehart. "Das Modell der Balanced Scorecard (BSC) für nachhaltige Strategien nutzen." In Management by Excellence. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8706-8_17.

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Börkircher, H. "„Balanced scorecard“ (BSC) — Ein umfassender Führungs- und Steuerungsansatz für die Praxis." In Betriebswirtschaftliche Praxisführung für Ärzte. Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-642-18532-8_15.

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Conference papers on the topic "BSC-Balanced scorecard"

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Alolah, Turki, Rodney A. Stewart, Kriengsak Panuwatwanich, and Sherif Mohamed. "Safety Balanced Scorecard (Bsc) Framework For Benchmarking The Safety Performance Of Saudi Schools." In The Seventh International Structural Engineering and Construction Conference. Research Publishing Services, 2013. http://dx.doi.org/10.3850/978-981-07-5354-2_cs-10-206.

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Pawan, Elvis, Ema Utami, Selviana Yunita, Patmawati Hasan, and Kaharuddin. "Measurement of Maturity Level Higher Education Governance Using Balanced Scorecard (BSC) and COBIT 4.1." In 2019 International Conference on Information and Communications Technology (ICOIACT). IEEE, 2019. http://dx.doi.org/10.1109/icoiact46704.2019.8938557.

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Kniess, Claudia Terezinha, Marcos Brandão, and Maria do Carmo Assis Todorov. "FOR RELEASE OF CORPORATE STRATEGIES BASED ON BALANCED SCORECARD - BSC: CONTROLAR COMPANY - A CASE STUDY." In 10th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/ps-99.

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Tutty, Ade. "Analysis of the Improvement of Highlights Education Performance Productivity Based on Balanced Scorecard (BSc) Method." In Proceedings of the 2nd International Conference of Science and Technology for the Internet of Things, ICSTI 2019, September 3rd 2019, Yogyakarta, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.20-9-2019.2292101.

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Ladeira, Marcelo, and Fernando Linhares. "A Verbal Anchor based Fuzzy System to help business managers build Balanced Scorecards Strategy Maps." In XI Simpósio Brasileiro de Sistemas de Informação. Sociedade Brasileira de Computação, 2015. http://dx.doi.org/10.5753/sbsi.2015.5860.

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The Balanced Scorecard (BSC) methodology was proposed to help companies create simple strategy plans that can be explained to all employees. The core of this tool is the strategy map that shows a collection of strategic objectives a company needs to achieve its mission. Small and medium companies find it difficult to create their own strategies without the help of a management consultant, which is not always affordable. This paper presents the Mistral Solutions, a system that supports entrepreneurs and their teams to create their own BSC initial strategy maps. The system proposed is based on fuzzy logic. Initially the user takes a online survey about his/her enterprise. During the knowledge acquisition a verbal anchor scale can be used to represent numeric information if the entrepreneur does not know the exact values for each question answer. The Mistral Solutions uses the answers to ground fuzzy rules for creating business strategies in the shape of BSC strategy maps. The system proposes eight strategic objectives, two for each of the four classic BSC perspectives. These strategic objectives are chosen from a set of forty-five possibilities. The knowledge base has one-hundred-eleven variables and onehundred-twenty-six fuzzy rules. This system was applied to institutions representing the public sector, the private sector and a public concession. In the empirical evaluation, the system performed better when applied to private sector institution when all the eight strategic objectives were considered adequate by the manager in charge of the strategic planning of this institution.
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Ladeira, Marcelo, and Fernando Linhares. "Uso de âncoras verbais em sistema fuzzy para facilitar a criação de mapas estratégicos iniciais: um estudo de caso." In XI Simpósio Brasileiro de Sistemas de Informação. Sociedade Brasileira de Computação, 2015. http://dx.doi.org/10.5753/sbsi.2015.5844.

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Mais de 50% das empresas no Brasil não atinge o segundo ano de vida por falta de uma estratégia adequada. A metodologia Balanced Scorecard(BSC) foi proposta para auxiliar empresas criar planejamento estratégico simples que possa ser explicado para todos os funcionários de uma empresa. O ponto principal desta metodologia é o mapa estratégico que apresenta uma série de objetivos estratégicos que a empresa precisa atingir para a atingir sua missão. Empresas de pequeno e médio porte têm dificuldade em conseguir criar as suas estratégias sem o auxílio de consultores que nem sempre estão ao alcance de seus orçamentos. O Mistral Solutions foi desenvolvido para auxiliar empresários a construir mapas estratégicos, segundo a metodologia BSC. Para facilitar a aquisição de informação numérica, o administrador pode utilizar uma expressão linguística (âncoras verbais) que representa valores em uma escala. O sistema é baseado em lógica fuzzy e as regras são instanciadas a partir das respostas dadas e indicam os objetivos estratégicos mais adequados, em função dessas respostas. Esse artigo apresenta três estudos de casos de uso do Mistral Solutions no Tribunal Regional do Trabalho da 10a Região, em uma companhia de construção civil, e em um cartório de registro de imóveis. Os mapas estratégicos propostos foram validados empiricamente por uma especialista em BSC e pelos encarregados de gerenciarem o planejamento estratégico dessas instituições. Essas instituições foram escolhidas porque elas representam os setores público, privado, e de concessões públicas. Para cada uma dessas instituições o Mistral Solutions selecionou os oito objetivos estratégicos mais adequados a partir de um conjunto de quarenta e cinco objetivos, dois para cada uma das perspectivas clássicas do BSC. Na avaliação empírica, os melhores resultados foram obtidos aplicando o sistema a empresas do setor privado, sendo os oito objetivos estratégicos selecionados considerados adequados pelo responsável pelo planejamento estratégico da instituição.
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Riza, Oryza, Rida Rida, Endah and Endah, Sari Sari, and Anik Anik. "Analysis of Performance Measurement Using The Balanced Scorecard Method (BSC): Case Study of PT. Perusahaan Listrik Negara (PERSERO) Distribusi Jawa Timur Area Pelayanan dan Jaringan Surabaya Selatan)." In Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.3-10-2019.2291910.

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Reports on the topic "BSC-Balanced scorecard"

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Alegria Salazar, Wilmer Johan. Dirección estrategica basada en balanced scoredcard en la gestion del mantenimiento: caso empresa de manufactura. Universidad Nacional Abierta y a Distancia, 2021. http://dx.doi.org/10.22490/ecacen.4708.

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Sin lugar a dudas el mantenimiento industrial tiene una gran participación en el proceso de dirección estratégica de cualquier organización sin importar su naturaleza, en la actualidad los directivos adquieren el gran desafío de mostrar el mantenimiento como una inversión en activos y no como un gasto; lo que se traduce en buscar mejores herramientas que permitan identificar las mejores maniobras para alcanzar la meta y por supuesto que pueda ser medible a partir de una serie de aspectos específicos del área. Hablar de dirección estratégica es hablar de balanced scorecard; su enfoque que solo busca integrar la estrategia y la evaluación del negocio ha mostrado ser productora de grandes resultados. La herramienta BSC crea un vínculo permanente entre cuadro dimensiones críticas para el éxito de cualquier organización; las finanzas, los clientes, el aprendizaje y crecimiento, finalmente el negocio interno. La inmersión de una empresa a nuevos mercados y la globalización de los negocios exigen que se aborden nuevas formas de armar las estrategias empresariales.
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