Journal articles: 'Kaplan and Norton'

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Gabor, Günther. "Kaplan, R. S./Norton, D. P., The Strategy-Focused Organization." Schmalenbach Business Review 53, no. 3 (July 2001): 240–41. http://dx.doi.org/10.1007/bf03396637.

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De Paulo, André Matheus Mella, João Bosco Arbués Carneiro Júnior, and Sofia Ines Niveiros. "BALANCED SCORECARD: avaliação de uma proposta de uma empresa de siderurgia." Revista Estudos e Pesquisas em Administração 2, no. 3 (December 31, 2018): 37. http://dx.doi.org/10.30781/repad.v2i3.7696.

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Atualmente, as empresas estão buscando constantemente informações que auxiliem na tomada de decisões e análise das ações adotadas, procurando sempre diferenciais e oportunidades disponíveis que ajudem na medição e interpretação das informações que se obtém. Este trabalho busca responder a seguinte questão: Quais perspectivas que compõem o Balanced Scorecard da empresa de siderurgia analisada refletem a proposta desenvolvida por Kaplan e Norton?. O objetivo desse estudo é analisar se o Balanced Scorecard da empresa XYZ foi desenvolvido conforme a metodologia de Kaplan e Norton, fazendo isso com as informações disponibilizadas pela empresa, levando em consideração toda a estrutura apresentada. Quanto a metodologia a pesquisa foi descritiva, estudo de caso, qualitativa e sendo corte transversal. Na fundamentação foram discutidos tópicos relevantes da pesquisa como: planejamento estratégico, estratégias empresariais, modelo de Porter, Balanced Scorecard, perspectiva de aprendizado e crescimento, perspectiva de processos internos, perspectiva de clientes, perspectiva financeira e mapas estratégicos. Diante das análises verificou-se que a metodologia utilizada pela empresa XYZ se encaixa na proposta de Kaplan e Norton.

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Leer Guillén, Alberto. "Planeacion estratégica en Instituciones del Sector Publico de América Latina (Strategic planning in Latin America public sector institutions)." TEC Empresarial 8, no. 1 (May 13, 2014): 42. http://dx.doi.org/10.18845/te.v8i1.1726.

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Este artículo presenta la implementación de planes estratégicos por medio de la metodología de clase mundial del Balanced Scorecard de Kaplan y Norton en ministerios de varios países de América Latina, así como las adaptaciones necesarias, experiencias y lecciones aprendidas en el proceso. AbstractThis article presents the implementation of strategic plans using the methodology of Kaplan and Norton´s world class balanced scorecard with required adaptations in several Latin American countries ministries, and the knowledge and lessons learned in the process

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Morard, Bernard, Alexandru Stancu, and Christophe Jeannette. "A Comparison between Two Balanced Scorecards: Optimal vs. Kaplan and Norton Model." Journal of Economics, Business and Management 3, no. 2 (2015): 302–8. http://dx.doi.org/10.7763/joebm.2015.v3.199.

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Bourne, Mike. "Guest editorial: business performance measurement and management." Management Decision 41, no. 8 (October 1, 2003): 679. http://dx.doi.org/10.1108/00251740310496189.

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Presents a number of papers from the Performance Measurement Association conference held in July 2002. Reveals that all the papers investigate developments in the field of performance measurement and management since the Kaplan and Norton Balanced Scorecard was first introduced.

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Rullkötter, Lydia. "Robert S. Kaplan, David P. Norton Alignment — Mit der Balanced Scorecard Synergien schaffen." Controlling & Management 51, no. 4 (August 2007): 294. http://dx.doi.org/10.1007/s12176-007-0120-y.

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Markiewicz, Piotr. "METHODICAL ASPECTS OF APPLYING STRATEGY MAP IN AN ORGANIZATION." Business, Management and Education 11, no. 1 (June 19, 2013): 153–67. http://dx.doi.org/10.3846/bme.2013.09.

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One of important aspects of strategic management is the instrumental aspect included in a rich set of methods and techniques used at particular stages of strategic management process. The object of interest in this study is the development of views and the implementation of strategy as an element of strategic management and instruments in the form of methods and techniques. The commonly used method in strategy implementation and measuring progress is Balanced Scorecard (BSC). The method was created as a result of implementing the project “Measuring performance in the Organization of the future” of 1990, completed by a team under the supervision of David Norton (Kaplan, Norton 2002). The developed method was used first of all to evaluate performance by decomposition of a strategy into four perspectives and identification of measures of achievement. In the middle of 1990s the method was improved by enriching it, first of all, with a strategy map, in which the process of transition of intangible assets into tangible financial effects is reflected (Kaplan, Norton 2001). Strategy map enables illustration of cause and effect relationship between processes in all four perspectives and performance indicators at the level of organization. The purpose of the study being prepared is to present methodical conditions of using strategy maps in the strategy implementation process in organizations of different nature.

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Nur Achmad, Farid Yusuf. "STRATEGY MAPS PENYELENGGARAAN E-GOVENRMENT PADA BADAN PELAYANAN PERIZINAN DAN PENANAMAN MODAL KOTA BAUBAU." Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton 2, no. 2 (August 25, 2016): 9–19. http://dx.doi.org/10.35326/pencerah.v2i2.191.

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Penelitian ini bertujuan untuk mengetahui dan menganalisis pemetaan strategi organisasi pada BP3M Kota Baubau, dengan menggunakan pemodelan Strategy Maps oleh Kaplan dan Norton. Alat analisis Swoot digunakan, untuk mengetahui faktor-faktor internal dan eksternal yang mempengaruhi penerapan teknologi informasi penyelenggaraan e-Gvernment. Hasil penelitian menunjukkan bahwa penyelenggaraan strategi BP3M, yaitu (1) Partisipasi pengguna, peningkatan transparansi informasi, kemudahan layanan; (2) Sharing informasi antar SKPD, penyederhanaan prosedur birokrasi. Elemen proses internal diketahui ada dua strategi, yakni (1) Peningkatan infrastruktur pelayanan masyarakat; (2) peningkatan fungsi media portal, stabilitas aplikasi sistem informasi, peningkatan penggunaan software legal. Perspektif Pertumbuhan ada empat strategi, yakni (1) peningkatan kualitas sumber daya manusia; (2) Tata kelola organisasi; (3) e-leadership; (4) research and development software dan hardware. Elemen Keuangan diketahui ada dua, yakni (1) Efisiensi Penggunaan Dana; (2). peningkatan sumber dana lain perlu dilakukan untuk menanggulangi permasalahan dari sudut pengganggaran, salah satunya melalui hibah (grant) atau melalui sumber pendanaan lain. Direkomendasikan bahwa strategy maps yang dilakukan oleh BP3M Kota Baubau dalam penyelenggaraan e-gov, telah menggunakan pemodelan Strategy Maps oleh Kaplan dan Norton.

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Shelston, Alan. "Hard Times by Charles Dickens, the 4th Norton Critical Edition ed. by Fred Kaplan,." Dickens Quarterly 34, no. 3 (2017): 262–65. http://dx.doi.org/10.1353/dqt.2017.0025.

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Garafiev, I. Z., and G. I. Garafieva. "Evaluation of the company intellectual capital based on the Norton–Kaplan balanced indicator system." IOP Conference Series: Earth and Environmental Science 650, no. 1 (March 1, 2021): 012073. http://dx.doi.org/10.1088/1755-1315/650/1/012073.

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Jakobsen, Morten, and Rainer Lueg. "The Balanced Scorecard: the illusion of maximization without constraints." Proceedings of Pragmatic Constructivism 2, no. 1 (March 1, 2012): 10–15. http://dx.doi.org/10.7146/propracon.v2i1.16672.

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The Balanced Scorecard (BSC) claims to maximize organizational performance through the management of different perspectives (e.g., financial, customers, internal processes, learning & growth). Most of the chosen measures are usually non-financial, as they are supposedly leading indicators of financial success. The developers of the BSC Kaplan and Norton see these perspectives as related, but not as linked to each other by accounting logic. Moreover, Kaplan and Norton recommend cascading the BSC across the organization by breaking up the BSC into sub-targets for each organizational unit.Inevitably, this can lead to situations where actors in an organization focus on a subset of non-financial indicators. In their attempt to maximize these indicators, unit-egoism may lead to sub-optimal overall performance of the organization. This is because the link from non-financial indicators at lower levels of the organization to the overall financial goals have been disjoined. This problem, however, has been largely ignored in the BSC-literature. Therefore, this paper addresses the rationality and limits inherent in the usage of multiple performance measures. For this, we conduct an analytical study based on a literature review.

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Soler Gonzalez, Rafael, Mayra Oñate Andino, and Raul Andrade Merino. "Modelo de Gestión de la Escuela Superior Politécnica de Chimborazo / Management model for the Polytechnic of Chimborazo." Ciencia Unemi 8, no. 13 (June 11, 2015): 16. http://dx.doi.org/10.29076/issn.2528-7737vol8iss13.2015pp16-28p.

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En el marco del Proyecto Prometeo, la Escuela Superior Politécnica de Chimborazo (ESPOCH) inicia la implementación del Balanced Scorecard (BSC) o Cuadro de Mando Integral, como modelo de Gestión Universitaria. El objetivo principal de esta investigación es implementar en la ESPOCH, el BSC como Modelo de Gestión y establecer Cuadros de Mando para sus Subsistemas y Facultades. Para el desarrollo del trabajo se tuvo en cuenta las teorías de Robert Kaplan y David Norton respecto al BSC, la utilización del Cuadro de Mando ODUN, además, de utilizar métodos comparativos y de análisis con otras experiencias en la gestión universitaria. Finalmente se implementó el BSC que facilitó el Control de Gestión en la ESPOCH.Palabras Clave: Balanced Scorecard, Sistema de Gestión de la Calidad, Cuadro de Mando. Within the Prometeo Project, the Escuela Superior Politécnica de Chimborazo (ESPOCH) started implementing the Balanced Scorecard (BSC) as a model of University Management. The objectives of this project are to implement BSC in the ESPOCH, in its five subsystems and seven faculties. In order to develop of the research, we considered the theories of Robert Kaplan and David Norton and the use of the dashboard ODUN. A comparative analysis with other university management methods was carried out. Finally, the BSC was implemented; this benefitted the operational management of ESPOCH.

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Celestino, Maxwell Dos Santos, and José Dionísio Gomes Da Silva. "The Balanced Scorecard as a Framework for Strategic Action." Revista Ibero-Americana de Estratégia 10, no. 3 (December 2, 2011): 147–72. http://dx.doi.org/10.5585/ijsm.v10i3.1747.

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The professor Robert Kaplan and consultant David Norton proposed the Balanced Scorecard nineteen years ago. From that time, the concept has been adopted by all sorts of organizations - manufacturing and services, for-profit and nonprofit, public and private - in almost all developed and developing nations in the world. During this period, the Balanced Scorecard has evolved from its original purpose as an improved system of performance measurement to become the basis of a new management system that aligns and focuses the organization on actions meant to establish and refine their strategy. This evolution and refinement of the concept of the Balanced Scorecard have been documented by Kaplan and Norton in additional articles in the Harvard Business Review at Harvard University and in several books. But because of the changes that have occurred over the past nineteen years, we seek to highlight the current state of the art and to explain how to become an organization focused on strategy using the Balanced Scorecard. To this end, we review the Scorecard’s literature in recent years, to understand the extent of these applications and the interdependence between tangible and intangible resources, considering not only the performance of the company at one point in time, but its time path and system dynamics.

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Junior, Osvaldo Luciano Do Amaral, VIDIGAL FERNANDES MARTINS, and Graciela Dias Coelho Jones. "O balanced scorecard no Congresso Brasileiro de Custos: um estudo bibliométrico em 15 anos do congresso." Revista de Administração de Roraima - RARR 4, no. 2 (February 3, 2015): 50. http://dx.doi.org/10.18227/rarr.v4i2.2383.

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O presente artigo apresenta os resultados de um estudo bibliométrico dos 117 artigos sobre o modelo de Kaplan e Norton, Balanced Scorecard (BSC), publicados nos 15 anos do Congresso Brasileiro de Custos (CBC), de 1999 a 2013. O estudo foi baseado em alguns aspectos da pesquisa de Camargos, Coutinho e Amaral (2005): identificar a quantidade de trabalhos publicados em todos os anos do congresso; demonstrar os idiomas usados; definir os autores que mais publicaram artigos, suas características quanto à titulação e Instituição de Ensino formadora; e indicar os tipos e autores predominantes nas referências. Os principais resultados obtidos foram: o primeiro ano a apresentar pesquisa sobre BSC no CBC foi 1999 ; a edição que apresentou maior número de artigos foi 2005, contando com 19 publicações; ocorrência de poucos trabalhos em idioma diferente do português, sendo eles em inglês e em espanhol; o autor com maior número de trabalhos foi Paulo Maurício Selig; os doutores foram os que mais publicaram; a Universidade Federal de Santa Catarina (UFSC) foi a IESF que mais formou os autores da base pesquisada, juntamente com a região Sudeste no âmbito brasileiro, além do Brasil, Espanha, França, entre outros, também formaram autores; de um total de 2.489 referências, identificou-se predominância de utilização de livros e obras em outro idioma e na categoria “Artigos de Congressos”, o CBC e o EnANPAD foram apontados como os mais relevantes do estudo. Kaplan e Norton estiveram presentes em todas as publicações do período, porém Kaplan foi o autor mais referenciado.

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Sardana, G. D. "Alignment: Using the Balanced Scorecard to Create Corporate Synergies Kaplan, Robert S. and Norton, David P." Paradigm 11, no. 1 (January 2007): 88–89. http://dx.doi.org/10.1177/0971890720070114.

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Saprianto, Reko, Jefri Lukito, Titik Purwanti, and Endang Wulandari. "Metode Balance Score Card dalam Peningkatan Efektivitas dan Efisiensi untuk Menghadapi Persaingan Bisnis." Management & Accounting Expose 1, no. 1 (February 16, 2021): 25–31. http://dx.doi.org/10.36441/mae.v1i1.79.

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Balance score card yang diperkenalkan Norton dan Kaplan pada tahun 1992 membawa angin segar ke perusahaan atau organisasi bisnis untuk diterapkan untuk mencapai hasil yang diinginkan dan diharapkan dalam pencapaian tujuan, target, dan kinerja. Penerapan balance score card akan mengarah pada efisiensi dan efektifitas pencapaian visi dan strategi sehingga kepekaan bisnis terhadap lingkungan dapat tercapai. Dengan demikian kualitas, layanan, kreativitas, inovasi dan keunggulan kompetitif dapat tercipta. Oleh karena itu, balance score card harus diterapkan secara konsisten, focus, dan meningkat berkelanjutan.

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Kukurba, Maria, Aneta Ewa Waszkiewicz, Mariusz Salwin, and Andrzej Kraslawski. "Co-Created Values in Crowdfunding for Sustainable Development of Enterprises." Sustainability 13, no. 16 (August 5, 2021): 8767. http://dx.doi.org/10.3390/su13168767.

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Crowdfunding (CF) is considered to be an innovative source of funding, and research into its effects on CF participants is being conducted from many different angles. In our article, we propose a qualitative analysis of CF’s impact on creating added value for small and medium enterprises (SMEs). This paper is a conceptual study based on the theory of value co-creation, the Norton–Kaplan value model, and the concept of economic value added (EVA) to identify the areas (perspectives) of business activity where crowdfunding may stimulate the growth of company value. Based on the map of co-relations in crowdfunding that we have created, we propose a new model of crowdfunding value analysis from the entrepreneur’s point of view. Our research demonstrates that crowdfunding not only presents an alternative financing option, but also affects all perspectives relevant to value creation. As compared to the existing literature, this analysis is the most comprehensive take on the importance of crowdfunding for increasing the value of small and medium enterprises to date, thus offering a material contribution to the fuller understanding of crowdfunding from the financial standpoint, as well as pointing to the importance of crowdfunding as a financing method influencing sustainable decision-making by small and medium enterprises (SMEs). The added value of the study is the proposed method of analysing the impact of CF on the value of enterprises by using the Norton–Kaplan model and EVA.

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Azis, Muhammad Taufik, and Itat Tatminah. "Determinasi Kinerja Perguruan Tinggi Muhammadiyah di Wilayah Cirebon." Journal of Economic, Management, Accounting and Technology 2, no. 1 (February 9, 2019): 1–11. http://dx.doi.org/10.32500/jematech.v2i1.348.

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Penelitian ini bertujuan untuk mendeskripsikan kinerja Perguruan Tinggi Muhammadiyah Wilayah Cirebon ditinjau dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan dan pembelajaran dalam upaya-upaya yang dapat dilakukan Perguruan Tinggi Muhammadiyah Wilayah Cirebon untuk meningkatkan kinerja universitas dengan menggunakan pendekatan Balanced Scorecard menurut Robert S. Kaplan dan David P. Norton. Berdasarkan hasil penelitian yang dilakukan diketahui bahwa tingkat kinerja keuangan, pelanggan, proses bisnis internal dan perspektif pembelajaran dan pertumbuhan dalam kategori baik. Sehingga secara keseluruhan kinerja Perguruan Tinggi Muhammadiyah Wilayah Cirebon dalam kategori Baik dengan total skor 16,55.

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Bidayati, Utik. "Tinjuan Konseptual Aplikasi Balance Score Card Pada Perusahaan UMKM." INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia 1, no. 1 (December 1, 2017): 44–49. http://dx.doi.org/10.31842/jurnal-inobis.v1i1.16.

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Keselarasan tujuan organisasi dan individu dalam organisasi sangat penting untuk dapat meningkatkan kinerja organisasi. Pengukuran kinerja dalam strategi organisasi dapat dilakukan dengan berbagai cara, diantaranya dengan menggunakan Balance Score Card. Balanced Scorecard merupakan salah satu ukuran kinerja alternatif yang bertujuan untuk menggabungkan ukuran kinerja keuangan dan non keuangan. Diinspirasi oleh Kaplan dan Norton, konsep ini dikembangkan dalam empat perspektif yaitu keuangan, pelanggan, proses internal serta pembelajaran dan pertumbuhan. Tulisan ini membahas bagaiman melakukan penilaian kinerja dengan menggunakan balanced scorecard. Keywords: Penilaian kinerja; balanced scorecard; sistem manajemen strategi

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Brewer, Peter C. "An Approach to Organizing a Management Accounting Curriculum." Issues in Accounting Education 15, no. 2 (May 1, 2000): 211–35. http://dx.doi.org/10.2308/iace.2000.15.2.211.

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In recent years, numerous tools such as activity-based costing, the balanced scorecard, and target costing have gained prominence within business organizations (Kaplan and Cooper 1998; Kaplan and Norton 1996; Ansari et al. 1997). Nonetheless, traditional management accounting practices such as standard costing and contribution margin analysis continue to be prevalent (Szendi and Elmore 1993). The traditional topics, when coupled with all the recent advancements, create a sizable body of knowledge that presents a challenge to management accounting educators, who bear the responsibility of organizing this subject matter into a coherent whole. In an effort to aid professors wrestling with this challenge, this article presents a new framework for organizing an entire management accounting curriculum. The article also includes one possible application of the framework that is being used at Miami University. The benefits of adopting the framework include: (1) less redundancy within the curriculum, (2) logical distinctions between the topics taught in each course, and (3) more opportunities for in-depth coverage of particular content areas.

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Alexandra Albertsen, Oana, and Rainer Lueg. "The balanced scorecard’s missing link to compensation." Journal of Accounting & Organizational Change 10, no. 4 (October 28, 2014): 431–65. http://dx.doi.org/10.1108/jaoc-03-2013-0024.

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Purpose – This paper aims to review the literature on the balanced scorecard (BSC) system. The BSC may well be one of the most popular performance measurement systems, but this is not synonymous with successful. The inventors of the BSC, Kaplan and Norton, actually emphasize that a BSC can only really impact the organizational performance if it is linked to the actors’ intrinsic and extrinsic incentives. As BSC has existed for more than 20 years, the authors find it relevant to survey the extant literature which elaborates on the BSC-incentives link within organizations. Design/methodology/approach – This paper identifies 117 empirical studies from leading academic journals published between 1992 and 2012 and then assesses 30 of these studies, which present the BSC-compensation link within the BSC literature. The authors analyze both research design (authors’ perspective) and the actual findings in the field (organizations’ perspective). Findings – First, it was found that only 30 of 117 empirical studies have a research design that is comprehensive enough to capture a full BSC as suggested by Kaplan and Norton, and only six of these studies elaborate on the link between the BSC and compensation. Second, extant research lacks valid constructs for the BSC and focuses too much on planning (ex-ante) with the BSC and not sufficiently on evaluation and control (ex-post). Third, the authors demonstrate that empirical BSC literature relies very strongly on field research in small and medium enterprises compared to similar research. Overall, the authors claim that the “relevance” of the BSC remains unproven. Originality/value – The authors synthesize the empirical BSC literature and derive a future research agenda.

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Popadiuk, Silvio, Luis Fernando Pacheco Pereira, Marcos Antonio Franklin, Roberto Gardesani, and Walter Miyabara. "Arquitetura da informação e mensuração do desempenho: um estudo na indústria de artefatos e utensílios de plásticos no Estado de São Paulo." Gestão & Produção 13, no. 1 (April 2006): 151–65. http://dx.doi.org/10.1590/s0104-530x2006000100014.

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Esse estudo foi desenvolvido com o objetivo de verificar se o desempenho de empresas implica diferentes configurações da arquitetura da informação, mensurada mediante um conjunto de 16 atributos, definidos de acordo com a proposta discutida em Davenport (1998) e McGee e Prusak (1994). O desempenho das empresas foi definido segundo o modelo do Balanced Scorecard, proposto por Kaplan e Norton (1997). Um questionário estruturado foi aplicado junto a 61 empresas da indústria de artefatos e utensílios de plásticos. Os resultados sugerem que o desempenho está associado com a arquitetura da informação presente nas empresas pesquisadas. Além disso, foi possível identificar elementos nas análises que contribuíram para tecer considerações relacionadas com a configuração da arquitetura da informação.

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Sánchez, Marisa Analía, and Lidia Susana Toscana. "Information Technology Project Portfolio and Strategy Alignment Assessment Based on Data Envelopment Analysis." Revista de Gestão e Projetos 3, no. 2 (August 1, 2012): 116–45. http://dx.doi.org/10.5585/gep.v3i2.66.

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Recent researches have shown that companies face considerable difficulties in assessing the strategy value contribution of Information Technology (IT) investments. One of the major obstacles to achieving strategy alignment is that organizations find extremely difficult to link and quantify the IT investments benefits with strategic goals. The aim of this paper is to define an approach to assess portfolio-strategy alignment. To this end a formal specification of Kaplan and Norton Strategy Map is developed utilizing Unified Modeling Language (UML). The approach uses the Strategy Map as a framework for defining the portfolio value contribution and Data Envelopment Analysis (DEA) is used as the methodology for measuring efficiency of project portfolios.DOI:10.5585/gep.v3i2.66

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Hagood, Wesley O., and Lee Friedman. "Using the Balanced Scorecard to Measure the Performance of Your HR Information System." Public Personnel Management 31, no. 4 (December 2002): 543–57. http://dx.doi.org/10.1177/009102600203100410.

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One of the most significant challenges faced by public personnel executives today is measuring the performance of their human resources information system (HRIS) in order to justify the value-added contribution of the HRIS to accomplishing the organization's mission. Over the last year, the CIA developed and implemented a balanced scorecard-based performance measurement system for its HRIS to justify cost and highlight the effectiveness of the system. The HRIS Program Director, Patricia Minard, used the Kaplan-Norton balanced scorecard framework to identify and align the organization's goals, objectives, and measures; to gather baseline data to measure against established measurement targets; and to measure and demonstrate the value-added contribution of the HRIS.

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BRATKO, I. V. "SYSTEM OF INDICATORS FOR MANAGEMENT OF PURCHASING ACTIVITY OF THE FUEL AND ENERGY COMPLEX ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 10 (2020): 69–75. http://dx.doi.org/10.36871/ek.up.p.r.2020.10.01.007.

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In modern realities, the number of fuel and energy companies managed on corporate principles is increasing every year. Accordingly, we are talking about the transition of state command management of the fuel and energy sector to private, competition-based and corporate governance. The study proposed a system of "balanced key performance indicators procurement", aimed at optimization of performance to meet the principles of the classic system of Kaplan-Norton and focused on the strategic orientation reflects the characteristics of the processes of production and consumption of services of energy companies. It is concluded that in a balanced system, it is necessary to distinguish between indicators that measure the results achieved and indicators that reflect the processes that contribute to the achievement of these results.

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Martínez Cortés, Luz Esperanza, and Luis Alberto Escobar Rodríguez. "Desconocimiento relacional y frustración: impedimentos del capital intelectual y la cultura del mejoramiento continuo organizacional en la SDIS." SIGNOS - Investigación en sistemas de gestión 5, no. 2 (August 31, 2015): 57. http://dx.doi.org/10.15332/s2145-1389.2013.0002.04.

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Este artículo describe el imaginario identificado en la Secretaría Distrital de Integración Social de Bogotá (SDIS) frente al proceso de gestión del conocimiento organizacional, en particular a la apropiación del conocimiento derivado del proceso de implementación de su sistema integrado de gestión. El estudio se aborda desde la teoría de creación del conocimiento organizacional de Nonaka y Takeuchi, y se apoya en los métodos de transformación de conocimiento y valoración de intangibles aplicados por la Institución: “acción-participación”, de Fals Borda y “balanced score card” de Kaplan y Norton. Sus resultados permiten formular lineamientos para una adecuada transformación del capital humano en capital intelectual en provecho de sus grupos de interés.

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Rosero Pulido, Isabel Cristina, and Dora Rivera Vargas. "Modelo de medición para la gestión integral según el BSC en el Ministerio de Transporte de Colombia." SIGNOS - Investigación en sistemas de gestión 7, no. 2 (April 6, 2017): 83. http://dx.doi.org/10.15332/s2145-1389.2015.0002.06.

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Este artículo aborda el desarrollo de un modelo de medición con base en la adaptación del Balanced ScoreCard o Cuadro de Mando Integral (Kaplan y Norton 1996) para el Ministerio de Transporte, con el propósito de articular la información de sus sistemas de gestión y como herramienta útil para su direccionamiento estratégico; la investigación se desarrolló en dos fases, enmarcando en la primera el diseño metodológico y tres de los cinco momentos de la investigación: planificación, trabajo de campo y análisis de la información recolectada; y en la segunda, el cuarto y quinto momento, con la adaptación del modelo Balanced ScoreCard y el informe final con la presentación de resultados que evidencian las bondades de tener una herramienta que permita la integralidad de información confiable y facilite la toma de decisiones.

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Vieira, Robson Paz, and Fábio Gimenez Machado. "BALANCED SCORECARD E SUA APLICAÇÃO NA ÁREA DA SAÚDE." Interação - Revista de Ensino, Pesquisa e Extensão 19, no. 2 (March 6, 2019): 59–69. http://dx.doi.org/10.33836/interacao.v19i2.137.

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Este artigo apresenta a tendência nas organizações através do uso de ferramentas estratégicas. Esta tendência leva os gestores a encontrar ferramentas, metodologias ou modelos que ofereçam transparências na sua gestão. O Balanced Scorecard surgiu em 1990 nos EUA com o objetivo de desenvolver um novo modelo de medição de desempenho através de indicadores. O conceito do BSC é dinâmico e a partir do aprendizado das empresas, passou a ser usado como um Sistema de Gestão Estratégica através das quatro perspectivas (Financeira, Aprendizado e Crescimento, Cliente, Processos Internos) com a finalidade de transformar e traduzir a estratégia em termos operacionais, alinhar a organização e mobilizar a mudança por meio da liderança. Kaplan e Norton (autores do BSC) incorporaram ao Balanced Scorecard, os avanços como a gestão do conhecimento. Ao final do artigo é apresentado, indicadores estratégicos e operacionais.

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Dharmayuni, Lita, and Benny Khairuddin. "Balanced Scorecard Sebagai Model Terintegrasi Yang Diterapkan Pada Sektor Publik Di Indonesia Studi Kasus: Kementerian Kelautan Dan Perikanan RI." JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) 4, no. 3 (April 30, 2021): 273. http://dx.doi.org/10.32493/jjsdm.v4i3.10455.

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Istilah 'pemerintah' tidak merujuk pada satu organisasi, pemerintah di tingkat mana pun biasanya merupakan kumpulan organisasi yang kompleks, memiliki hubungan yang kompleks dengan organisasi lain di dalam negara dan dengan pihak luar. Untuk dapat menjalankan fungsinya pemerintah harus memiliki tata kelola yang baik. Penerapan NPM dapat mendorong perbaikan pengelolaan sektor publik. Reformasi NPM sedang terjadi di semua negara-negara terlepas dari berbagai tahap perkembangan ekonomi dan politik mereka. Implementasi NPM di organisasi sektor publik pada dasarnya adalah untuk memperkenalkan konsep kinerja. Salah satu wujud implementasi pengukuran kinerja yang tercermin dalam penerapan NPM adalah aplikasi Balance Scorecard (BSC) di sektor publik. Tujuan dari makalah ini adalah untuk mengajukan perbaikan dan mengevaluasi model pengukuran kinerja menggunakan Balanced Scorecard (BSC) dengan menggunakan Four Process Managing Strategy yang dikemukakan oleh Kaplan & Norton (1996) yang diterapkan di Kementerian Kelautan dan Perikanan RI.

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Aguilar Cusihuamán, Roberto. "Sistema de gestión basado en el cuadro de mando integral para la mejora de la competitividad de una empresa del sector industrial ubicado en el distrito de Chorrillos." Industrial Data 21, no. 2 (December 20, 2018): 25. http://dx.doi.org/10.15381/idata.v21i2.15600.

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Esta investigación se desarrolló en base al análisis de la implementación del Cuadro de Mando Integral de una empresa del sector industrial. Las bases teóricas se soportaron en las propuestas de Kaplan y Norton (2008), los mismos que indicaron que el Cuadro de Mando Integral es una herramienta básica de gestión que permite integrar a la organización con su visión a través de estrategias que vinculan los objetivos e indicadores. La población de estudio estuvo conformada por todos los procesos existentes dentro de la empresa. Se concluyó que la implementación de un Sistema de Gestión a través del Cuadro de Mando Integral mejora la Competitividad de una empresa del sector industrial ubicado en el distrito de Chorrillos. Para este análisis se utilizó la prueba estadística chi cuadrado donde el p valor es menor que 0.005, y para este caso el valor es de 0.002.

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Balogh, Rudy, Michael Corbey, and Paula Van Veen-Dirks. "De Balanced Scorecard in Nederland; Een empirisch onderzoek naar diffusie- en adoptiepatronen." Maandblad Voor Accountancy en Bedrijfseconomie 80, no. 7/8 (July 1, 2006): 358–71. http://dx.doi.org/10.5117/mab.80.20827.

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De Balanced Scorecard (BSC) van Kaplan en Norton kan gezien worden als een (accounting) managementinnovatie. Het is bekend uit de literatuur dat de diffusie en adoptie van dergelijke innovaties volgens bepaalde wetmatigheden verlopen. Zo vertoont het verloop van het diffusieproces vaak een S-curve en zijn er diverse motieven (efficient choice, forced selection, fashion en fads) voor adoptie van een innovatie bekend. Dit artikel beschrijft empirisch onderzoek naar de diffusie en adoptie van de BSC in Nederland op basis van een schriftelijke enquête onder controllers. Er wordt aangetoond dat de adoptie van de BSC in Nederland volgens de S-curve verloopt en dat vanaf 2004 het aantal adopties relatief minder is dan in de jaren daarvoor. Verder blijken efficient choice en forced selection motieven doorslaggevend in de begin- en groeifase van het adoptieproces, terwijl later ook fashion motieven een rol lijken te gaan spelen.

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Mjidila, Botaina, Youssef El Wazani, and Malika Souaf. "Contrôle de Gestion et Performance dans les Organisations Publiques Marocaines: Quelles Spécificités?" European Scientific Journal, ESJ 13, no. 19 (July 31, 2017): 231. http://dx.doi.org/10.19044/esj.2017.v13n19p231.

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This paper focuses on the practice of Management Control within public organizations. Also, it provides an overview of the various constraints limiting the success of the implementation of this discipline in this type of organization. It also focuses on the impact of the implementation of a performance management system on these structures. Modernization and performance, two notions which is interdependent with the practice of management control, will also be mentioned in a synthetic way. In order to do this, we first present the concepts of modernization and performance. This was done according to different approaches. After then, it analyzed the performance management tool mostly used by private companies: "the management dashboard". Finally, the last part of this study will be devoted to discussing the relevance of the balanced scorecard developed by Norton and Kaplan. Also, they considered the balance scorecard to be the most appropriate tool in the public domain.

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Lima, Edla M. B., Maristela J. da Silva, Marlene Araújo, and Cintia P. da Cunha. "Balanced Scorecard (BSC) – uma visão metodológica para o acompanhamento de sua implementação." Revista do Serviço Público 54, no. 3 (February 21, 2014): 47–66. http://dx.doi.org/10.21874/rsp.v54i3.271.

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A Embrapa, na intenção de operacionalizar a gestão dos seus planos estratégicos (Plano Diretor da Embrapa – PDE e Planos Diretores das Unidades – PDUs) desenvolveu a metodologia Mogest para a implementação do seu Modelo de Gestão Estratégica (MGE), no âmbito corporativo e de suas 40 unidades de negócio, com base na modificação do método Balanced Scorecard – BSC, de Kaplan. Posteriormente, após a implementação dos MGEs, no período de 1999 até os dias atuais, inicia-se e desenvolve-se a fase de acompanhamento por meio da elaboração do método MGE/Acompanha.Este trabalho aborda, de forma modificada, o uso do diagrama elaborado por Norton, apud Coutinho (2002), para acompanhar/avaliar a implementação do BSC para uma organização orientada à estratégia, inserido no método MGE/Acompanha (2000), elaborado pela Equipe MGE e aplicado em uma das unidades de negócio da Embrapa. Os resultados mostraram a eficiência do método e proporcionaram a internalização do conceito “painel de bordo”, desenvolvido no software Oracle BSC (OBSC).

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Cordero Beltrán, Israel, and Luis Alfonso Zepeda Capilla. "Administración del desempeño organizacional a través del uso del Balanced Scorecard. Caso: All Natural & Organic / Management of organizational performance through the use of a Balanced Scorecard. Case: All Natural & Organic." RICEA Revista Iberoamericana de Contaduría, Economía y Administración 2, no. 4 (November 21, 2014): 1. http://dx.doi.org/10.23913/ricea.v2i4.16.

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La mejora del desempeño organizacional es una constante en las empresas que buscan ser competitivas y la utilización de herramientas de gestión toma gran relevancia para mejorar dicho desempeño. El presente trabajo de investigación tiene como objetivo principal analizar los efectos de la implementación del Balanced Scorecard en el desempeño de la empresa All Natural & Organic, tomando en cuenta la formulación de estrategias y la planeación, posibilitadas por la utilización de la técnica. El Balanced Scorecard, herramienta diseñada por Norton & Kaplan (1996), sugiere que es un instrumento que ayuda a la alta gerencia a administrar las estrategias abarcando todos los planos posibles que toda empresa debe tomar en cuenta durante el desarrollo de su gestión. Los resultados de esta investigación muestran la manera en que la empresa se ha vuelto competitiva con el uso de este recurso, en el estricto sentido del desarrollo empresarial y de la mejora del desempeño.

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Hikage, Oswaldo Keiji, Mauro de Mesquita Spinola, and Fernando José Barbin Laurindo. "Software de balanced scorecard: proposta de um roteiro de implantação." Production 16, no. 1 (April 2006): 140–60. http://dx.doi.org/10.1590/s0103-65132006000100012.

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Em 1992, o conceito de Balanced Scorecard (BSC) foi apresentado por Robert Kaplan e David Norton e em razão de sua disseminação muitas empresas que o adotaram e passaram por processos de fusões e aquisições tiveram suas informações aumentadas consideravelmente em seus bancos de dados. Esta série de informações e a necessidade de gerenciar com eficiência os indicadores estratégicos, de disponibilizar rapidamente relatórios gerenciais, analisar e simular cenários levaram as empresas a buscar um sistema automatizado. Dessa forma, algumas preocupações passaram a ter importância: como selecionar um software de BSC? Como implantar um software de BSC? Além das dificuldades inerentes à aquisição de qualquer software, a situação especificamente tratada neste artigo apresenta algumas peculiaridades, diante da intensa interação entre a sistemática do BSC e os softwares que o suportam. Este artigo, por meio de um estudo de caso realizado em uma empresa do setor de telecomunicações, enfoca a implantação de um software de BSC, visando ao desenvolvimento de um roteiro que possa sistematizar o processo.

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Lima, Carlos Rogério Montenegro de, Thiago Coelho Soares, and Mauricio Andrade de Lima. "Balanced Scorecard em Instituições de Ensino Superior: uma análise das perspectivas." Revista Eletrônica de Estratégia & Negócios 4, no. 1 (October 21, 2011): 183. http://dx.doi.org/10.19177/reen.v4e12011183-205.

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Este artigo tem como objetivo verificar as perspectivas do Balanced ScoreCard (BSC) utilizadas em Instituições de Ensino Superior (IES) . Esta pesquisa descritiva, bibliográfica e com análise documental teve caráter quantitativo, na qual foram analisadas vinte e cinco IES estrangeiras sediadas nos Estados Unidos, Turquia e Tailândia. Além destas, mais dezessete IES nacionais foram analisadas. Como resultado da pesquisa, observa-se que três perspectivas são mais recorrentes nas instituições do exterior: processos internos, financeira e clientes. Já nas instituições nacionais, verificam-se quatro perspectivas em mais da metade das instituições analisadas: Processos Internos, Clientes, Aprendizado e Crescimento e Financeira. Ressalta-se que embora as perspectivas originais sugeridas por Kaplan e Norton (1997) sejam as mais utilizadas, algumas IES utilizaram perspectivas diferenciadas. Nas instituições estrangeiras, destacam-se: Inovação; Pessoas; Stakeholders; Gestão Acadêmica; Recursos; Comunidade; Aprendizado dos Estudantes; Imagem e Reconhecimento; Diversidade; Processos de Negócios Internacionais; Desenvolvimento Organizacional; Clima Organizacional; e Eleitores. Nas instituições nacionais, algumas perspectivas foram incorporadas ou adaptadas do modelo original: Sociedade; Mercado; Legal; Inovação; Acionistas

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Endrikat, Jan, Thomas W. Guenther, and Robert Titus. "Consequences of Strategic Performance Measurement Systems: A Meta-Analytic Review." Journal of Management Accounting Research 32, no. 1 (March 1, 2020): 103–36. http://dx.doi.org/10.2308/jmar-52575.

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ABSTRACT About 25 years ago, Kaplan and Norton (1992) introduced the balanced scorecard (BSC) with the aim of remedying the inadequacies of traditional performance measurement approaches. From then on, the adoption of strategic performance measurement systems (SPMS) has steadily increased. While scholars have proposed and empirically tested several beneficial consequences of SPMS, the empirical results are not unequivocally clear and there is still a lack of consensus. This study builds on, complements, and expands current reviews by meta-analytically examining the associations among SPMS and 13 consequences of 67 primary studies, classified into three categories (i.e., people's behavior, organizational capabilities, and performance consequences). Overall, we find positive and significant mean correlations for all examined consequences. However, even after correcting for statistical artifacts, substantial heterogeneity remains. Therefore, we explore the heterogeneity by examining various theoretical and methodological moderators. Subgroup analysis reveals significant influences of (1) national culture (in terms of individualism and power distance), (2) presence or absence of links to the reward system, and (3) industry differences.

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Mohamed, Rapiah. "The Influence of Corporate Culture on Balanced Scorecard Use." Asia Proceedings of Social Sciences 4, no. 3 (May 4, 2019): 45–48. http://dx.doi.org/10.31580/apss.v4i3.737.

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The balanced scorecard (BSC) is a strategic performance measurement system model that was introduced by Kaplan and Norton in 1992 and since then is well received by many worldwide organisations. This research seeked to understand the influences of corporate culture on BSC usage among Iraqi manufacturing firms. The research framework of this study is based on the contingency theory. Prior literature found that corporate culture is a contingent factor that is likely to influence the design and usage of performance measurement system such as BSC, in particular related to the diversity of measurement (Henri, 2006; Franco-Santos, 2007). It is hypothesized that a better match between BSC and contextual variables such as corporate culture, leads to increased corporate performance (Fisher, 1998; Sila, 2007), while poor fit denotes diminished performance. This study has proposed one hypothesis and results indicated that there is a positive relationship between corporate culture and the use of BSC.

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Djan, Ismulyana. "ANALYSIS OF BALANCED SCORECARD PERSPECTIVE IN PRIVATE COLLEGE MANAGEMENT AS A BASIC OF LECTURER PERFORMANCE ASSESMENT (Case Study of Computer Science College of Binaniaga)." Management Journal of Binaniaga 3, no. 02 (December 31, 2018): 71. http://dx.doi.org/10.33062/mjb.v3i2.260.

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The application of Balanced Score in a college institution especially lecturer performance is a new case, Computer Science College of Binaniaga is one that applies and utilizes this knowledge to develop strategic planning, implement and evaluate using balanced scorecard, the research is based on the implementation of the balanced scorecard theory developed by Kaplan and Norton through a case study at STIKOM Binaniaga college, the result of the study can illustrate that researchers can develop a strategy map and plan the balanced scorecard performance of STIKOM Binaniaga lecturers, where four balanced scorecard perspectives with several strategy targets at each perspective are measured by each strategy objective and target to be achieved will be easily implemented, this is to provide very clear information to the management of universities, that each perspective can be implemented well in accordance with the needs of colleges in terms of conducting performance appraisals of lecturers at Computer Science College of Binaniaga (STIKOM Binaniaga). Keyword: Balanced Scorecard, Perspective

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Soler Gonzalez, Rafael, and Margarita Guerrero Aguiar. "Balanced ScoreCard Y las Normas de Integración PAS 99:2006." Ciencia Unemi 6, no. 10 (June 30, 2015): 75. http://dx.doi.org/10.29076/issn.2528-7737vol6iss10.2013pp75-81p.

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Para el desarrollo de este trabajo se utilizaron las recomendaciones de Norton & Kaplan para la implementación del Balanced Scorecard (BSC), además herramientas novedosas de diagnóstico como SISTRAT, el software para mapas estratégicos DC Map.xls y LINUX UBUNTU para el desarrollo del Cuadro de Mando. Una vez implementado el BSC se hizo un estudio longitudinal de datos en el Cuadro de Mando, se analizó en qué medida la aplicación del BSC en la Empresa de Diseño e Ingeniería (EDIN) tenía coincidencia con los siete principios de las normas de integración PAS 99:2006. Para esta comparación se utilizó como herramienta de medición las Distancias Relativas de Hamming en su perfil ideal. En la medida que las distancias relativas fueron disminuyendo se realizaron los análisis respectivos que demostraron que el BSC implementado en EDIN era compatible con PAS 99:2006.Palabras clave: Sistemas Integrados de Gestión, Cuadro de Mando Integral, Distancias Relativas de Hamming

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De la Garza Almazán, Humberto, Mariana Zerón Félix, and Yesenia Sánchez Tovar. "El Capital Intelectual y su importancia en la competitividad de las pequeñas y medianas empresas del Centro del Estado de Tamaulipas, México." Revista Nacional de Administración 6, no. 1 (September 21, 2015): 63–80. http://dx.doi.org/10.22458/rna.v6i1.717.

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El objetivo del presente artículo, producto de un proyecto de investigación, consistió en identificar las dimensiones del capital intelectual, y cual se encuentra más fortalecida en las PyMes de Ciudad Victoria Tamaulipas; debido a la trascendental importancia que ha adquirido recientemente el capital intelectual como materia prima de la gestión del conocimiento como consecuencia del inminente proceso de globalización y el avance constante de la tecnología, en que se ven inmersas, puesto que las economías se han vuelto complejas, dinámicas y muy competitivas. Se utilizó un instrumento basado en diversos modelos para medición del capital intelectual (Edvinsson y Malone, 1997; Kaplan y Norton, 1993; Sveiby, 1997; Brooking, 1997; Saint-Onge, 1996; Bontis, 1996; Dow, 1998), encuestando a 111 PyMes del sector comercial y de servicios, seleccionadas mediante un muestreo probabilístico. Los resultados obtenidos muestran que la dimensión más fortalecida en las organizaciones es el capital estructural, que representa la cultura, los procesos y los sistemas de información

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Felix, Rozelito, Patrícia do Prado Felix, and Rafael Timóteo. "Balanced Scorecard: adequação para a gestão estratégica nas organizações públicas." Revista do Serviço Público 62, no. 1 (January 27, 2014): 51–74. http://dx.doi.org/10.21874/rsp.v62i1.61.

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Os órgãos da Administração Pública Federal (APF) terão maior êxito no alcance de seus objetivos estratégicos, investindo na implantação de um modelo de gestão estratégica, adaptado para o ambiente de governo, mantendo o alinhamento estratégico com os órgãos normativos e de controle. Este artigo tem como objetivo apresentar um modelo de gestão estratégica, adaptado a partir das perspectivas do Balanced Scorecard (BSC) desenvolvido pelos professores da Harvard Business School, Robert Kaplan e David Norton, em 1992, para ser utilizado pelos órgãos da APF; tal modelo mantém um alinhamento estratégico organizacional com as recomendações do Tribunal de Contas da União (TCU). O modelo irá permitir a gestão estratégica a partir da identificação dos objetivos estratégicos, metas, indicadores e ações referentes às perspectivas do Balanced Scorecard, o que permitirá o equilíbrio entre os indicadores de eficiência no acompanhamento das metas de cada órgão da APF, colaborando para uma gestão estratégica integrada, que venha a modernizar a gestão pública, agilizando as tomadas de decisões e a troca de informações.Palavras-chave: Balanced Scorecard; alinhamento estratégico; Administração Pública Federal; gestão estratégica.

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Medeiros da Rosa, Marcelo, Sérgio Murilo Petri, Fabiano Domingos Bernardo, Carlos Visani Júnior, and Patrícia Bianco. "Alinhamento das estratégias de uma entidade pública: um estudo de caso." Revista de Gestão e Contabilidade da UFPI 2, no. 1 (October 10, 2014): 78. http://dx.doi.org/10.26694/2358.1735.2014.v1ed21698.

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Este artigo tem por objetivo propor o alinhamento estratégico dos entes da Administração Pública como forma de melhorar a gestão estratégica, organizacional e orçamentária e os serviços ofertados aos cidadãos. A ferramenta escolhida para este processo é o Balanced Scorecard (BSC), método desenvolvido por Kaplan e Norton para implantação da estratégia organizacional e muito difundido em empresas privadas que, com as devidas adaptações, pode ser utilizado por organizações públicas. Quanto aos aspectos metodológicos, o estudo apresenta caráter científico, exploratório, com abordagem qualitativa e é classificado como um estudo de caso. Os instrumentos de pesquisa foram: a análise documental; a aplicação de questionário semiestruturado com a direção da Fundação Cultural de Florianópolis Franklin Cascaes (FCFFC); e a observação, mediante visitas à entidade e aos projetos por ela promovidos, ocorridas no ano de 2011. A partir da análise dos dados e da adoção do Mapa Estratégico como ferramenta de gestão, percebem-se as vantagens da utilização do Balanced Scorecard (BSC) na esfera pública, por meio da interação entre os 14 objetivos estratégicos das quatro perspectivas e a Missão da FCFFC.

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Porras Mendoza, Karina Cecilia. "Elementos característicos de los modelos de control de gestión: una aplicación para Empresas Sociales del Estado E.S.E y análisis para el Hospital Universitario del Caribe HUC." Ciencia y Salud Virtual 6, no. 2 (December 30, 2014): 124. http://dx.doi.org/10.22519/21455333.425.

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Introducción: El propósito de este artículo es describir elementos característicos de los modelos de control de gestión aplicables a Empresas Sociales del Estado y desarrollar su análisis para el Hospital Universitario del Caribe. Se detallan problemas relevantes en el sector salud que surgen para dichas empresas y para su solución se exponen tres modelos de control de gestión para la medición del desempeño que han emergido en la literatura: Las palancas de control de Simons, Sistemas de medición de desempeño estratégico como el Cuadro de Mando Integral de Kaplan & Norton y la gestión de desempeño y medidas de control de Ferreira & Otley. Tomando los elementos de Duque y Rodríguez, como parámetros a evaluar: 1). Regulación y normatividad asociada; 2). Objetivos misionales; 3). Procesos básicos de operación; 4). Estructura y organización pertinente, flexible y dinámica; 5). Competencias del talento humano y 6). Planeación estratégica real. Por último se realiza un análisis a la Empresa Social del Estado Hospital Universitario del Caribe. Conclusión: El Cuadro de Mando Integral es una herramienta que involucra teoría y práctica aplicable a las Empresas Sociales del Estado.

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Taffarel, Marinês. "Balanced Scorecard como Ferramenta Estratégica para Pequenos Municípios." Revista Brasileira de Políticas Públicas e Internacionais - RPPI 3, no. 2 (January 1, 2019): 59–80. http://dx.doi.org/10.22478/ufpb.2525-5584.2018v3n2.38294.

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A Administração Pública requer de forma sistemática mecanismos de eficiência e eficácia na execução de suas ações. A Lei de Responsabilidade Fiscal proporcionou um completo e profundo reordenamento das finanças públicas, entretanto não apresenta uma visão de longo prazo, especialmente no que diz respeito à conformação estratégica dos órgãos públicos, orientada para elevação consistente de seu desempenho. O objetivo geral desta pesquisa consiste em apresentar uma estrutura de implantação do Balanced Scorecard e analisar as vantagens e benefícios, bem como os principais obstáculos à sua implantação nos pequenos municípios. Os procedimentos metodológicos são de pesquisa descritiva, bibliográfica e documental. A estrutura do Balanced Scorecard proposta é construída a partir do modelo aplicado no setor privado por Kaplan e Norton e adaptado às particularidades legais e necessidades gerenciais da gestão pública municipal. Os resultados da pesquisa indicam que a implantação do Balanced Scorecard como instrumento de tradução da visão, planos e estratégia de governo pode proporcionar inúmeros benefícios, ao contemplar medidas de efetividade, eficiência, eficácia e economicidade dos serviços públicos.

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Fatin, Tasnia, and Nayem Rahman. "Measuring Digital Marketing Performance." International Journal of Applied Management Theory and Research 2, no. 1 (January 2020): 1–15. http://dx.doi.org/10.4018/ijamtr.2020010101.

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Ever since its inception in the early 1990s, digital marketing has received significant attention as marketing strategies in industry and academia. The advent of the Internet and related information technologies has initiated the new marketing framework for business and business-related strategies. Companies have been taking significant actions to switch from traditional marketing to digital marketing strategies. Even then, the marketing performance measurement practices in this field are reported to be less developed. This article is an attempt to examine digital marketing media and its campaigns and provide a framework to measure the performance of digital marketing. To measure the performance of digital marketing campaigns, the article uses the balanced scorecard approach devised by Kaplan and Norton. In this article, descriptive comprehension is provided on the measurement of digital marketing performance. The measurement incorporates four perspectives such as customer, business value, internal processes, and growth and innovation. The outcome of this work may help managers and researchers gain insights into the theoretical and practical strategic characteristics of digital marketing and its performance measurement.

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Agyeman, Benjamin, James Bonn, and Collins Osei. "Using Balanced Scorecard for Managing Performance in Selected Ghanaian Banks." International Journal of Business and Management 12, no. 12 (November 20, 2017): 204. http://dx.doi.org/10.5539/ijbm.v12n12p204.

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Prior to 1992, Kaplan and Norton posited that organizations solely rely on financial measures to manage their performance. It has become possible for organizations to incorporate in addition to financial measures non- financial measures to manage their performance. It is in this light that balanced scorecard is one of the tools used to manage performance. However, managing the overall performance of organizations using balanced scorecard is limited in literature in Ghanaian banks. This study explores the extent of use of the four perspectives of balanced scorecard as a tool to for managing performance in selected Ghanaian banks. Survey research method was employed. In relation to the extent of used of balanced scorecard perspectives by selected Ghanaian banks to manage performance, it was found that financial perspective was used followed by customer perspective, learning and growth perspective, and internal business process. The ANOVA test showed that the mean scores of the four perspectives of the balanced scorecard was statistically and significantly different from each other. The research concludes that, Ghanaian banks relied heavily on financial perspective to measure performance.

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48

Ólafsson, Snjólfur. "Stefnumiðað árangursmat sem liður í að framkvæma stefnu." Tímarit um viðskipti og efnahagsmál 3, no. 1 (June 15, 2005): 47. http://dx.doi.org/10.24122/tve.a.2005.3.1.3.

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Grein þessi er tilraun til að greina og lýsa því hvaða þátt stefnumiðað árangursmat (Balanced Scorecard) getur leikið í vinnu fyrirtækja og stofnana við að framkvæma stefnu sína. Í upphafi er fjallað um merkingu orðsins stefna (strategy) því að skýr merking þess er forsenda fyrir markvissri umfjöllun um framkvæmd stefnu. Einnig má ætla að skýr stefna sé forsenda fyrir markvissri framkvæmd hennar. Stefna er orð sem hefur verið notað um mörg hugtök en í þessari grein er það notað í merkingunni „lýsing á þeim árangri sem stefnt er að og hvernig honum skuli náð“. Stefnumiðað árangursmat er aðferðafræði sem má útfæra og nota á margan hátt. Kaplan og Norton kynntu aðferðafræðina fyrst árið 1992 en þeir hafa þróað hana mikið síðan þá. Í þessari grein er fjallað um kjarna aðferðafræðinnar og tvö verkfæri hennar, stefnukort og skorkort. Síðan er gerð tilraun til að draga fram það hlutverk sem stefnumiðað árangursmat getur leikið í framkvæmd stefnu. Við þá greiningu er farið yfir helstu atriði sem þarf til að framkvæma stefnu.

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49

Siddiqui, Moid. "Book Reviews : Robert S. Kaplan and David P. Norton, Beyond Balanced Scorecard: The Strategic- Focused Organization. Boston: Harvard Business School Press, 2001, 400 p., Rs 1434." Global Business Review 2, no. 2 (August 2001): 309–13. http://dx.doi.org/10.1177/097215090100200211.

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50

Kruger, Silvana Dalmutt, Aline Simionato, Cleunice Zanella, and Sérgio Murilo Petri. "Balanced scorecard: uma proposta para a gestão estrátegica de uma cooperativa de crédito rural." Revista de Administração da UFSM 11, no. 1 (June 4, 2018): 1. http://dx.doi.org/10.5902/1983465916106.

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Este estudo propõe um modelo para a gestão estratégica organizacional de uma cooperativa de crédito, por meio da utilização do Balanced Scorecard (BSC) e das perspectivas propostas por Kaplan e Norton (1997), visando identificar quais são os benefícios que a implantação do BSC pode oferecer para uma cooperativa de crédito. Caracteriza-se como um estudo de caso de cunho exploratório aplicado em uma cooperativa de crédito localizada no estado de Santa Catarina, com análise de dados qualitativa. Para a estruturação da proposta, consideraram-se as respostas dos gestores e colaboradores e as quatro perspectivas propostas pelo BSC, ponderando objetivos, metas e iniciativas para as perspectivas financeiras, de clientes, dos processos internos e de aprendizado e crescimento. Os resultados do estudo evidenciam que: (i) as fragilidades da instituição podem ser corrigidas a partir de metas e iniciativas, especialmente sob o enfoque dos clientes e da melhoria dos processos internos; (ii) a identificação de objetivos e metas permite a definição de iniciativas diretamente focadas na obtenção de melhores resultados para a entidade; e (iii) as estratégias da gestão da cooperativa de crédito estão refletidas em iniciativas que agregam e envolvem todos os colaboradores por meio da metodologia proposta pelo BSC.

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