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Dissertations / Theses on the topic 'Sustainability Balanced Scorecard Perspectives'

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Published: 19 February 2023
Last updated: 31 July 2025

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1

Khomba, J. K. (James Kamwachale). "Redesigning the balanced scorecard model : an African perspective." Thesis, University of Pretoria, 2011. http://hdl.handle.net/2263/28706.

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The Kaplan and Norton’s (1992) Balanced Scorecard model was designed for Western countries that operate within a capitalist system. African countries differ from Western developed countries in respect of aspects such as their infrastructure, markets and customers, sources of capital, government interventions, literacy levels, and socio-cultural frameworks. Thus, the original Balanced Scorecard model cannot be reconciled fully with an African environment that is more humanist, community-based and socialist in nature. Hence, the study set out to establish whether or not a different understanding
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Lestari, Utami Puji. "An Empirical Investigation of the Interrelationships among Industry Dynamism, Market Orientation, Managerial Use of MAS Information and Organisational Performance Using the Sustainability Balanced Scorecard Perspectives: Evidence from Indonesian Manufacturing Companies." Thesis, Griffith University, 2014. http://hdl.handle.net/10072/368146.

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Manufacturing companies in Indonesia have been facing strong market competition from both local and international sources. In order to keep abreast with the latest developments in the manufacturing industry worldwide, and to enhance their companies’ competitiveness, Indonesian manufacturers need to nderstand the role of some important factors (such as industry dynamism, market orientation and managerial use of management accounting system (MAS) information that are likely to help their companies’ capability to successfully deal with that competition. This study examined the relationships bet
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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 take
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Alhainen, Noora, and Janne Järvinen. "Measuring sustainability : Balanced scorecard approach to Higg Index." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-541.

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Purpose The purpose of this thesis is to investigate the challenges related to measuring sustainability within the textile industry. The study concentrates on the industry-specific self-assessment tool Higg Index and strives to point out the challenges of using the tool. In order to find a solution for the measurement problems, the purpose is to investigate how the current, non-financial Higg Index indicators could be translated into financial ones. Method The nature of the research is qualitative and it comprises of two parts: structured interviews and a desk research. Methodological triangul
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Wiss, Kay, and Zandra Söderlund. "Balanced Scorecard : Anpassning av perspektiv i sjukvården." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-18985.

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Syfte: Syftet är att skapa förståelse för hur offentliga sjukvårdsorganisationer har anpassat Balanced Scorecard med avseende på kund- och ekonomiperspektiv. Metod: Studien har genomförts utifrån en kvalitativ forskningsmetod. Studien har inspireratsav ett hermeneutiskt synsätt. Data har samlats in från ett dussin intervjuer som sedan analyserats med hjälp av tidigare forskning. Resultat & slutsats: Balanced Scorecard är begränsad i sin utformning p.g.a. politikerna. Styrkortets ekonomiska perspektiv är lika viktig som de andra perspektiven men perspektivet är begränsat eftersom sjukvården
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6

Belžíková, Alena. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399474.

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The diploma thesis focuses on the performance evaluation of Gastro, s. r. o. through the Balanced Scorecard method. The aim is to derive strategic goals from the financial and strategic analysis, create a list of benchmarks and performance indicators within the four BSC perspectives that will lead to improvement in meeting the company's strategic objectives and subsequently improving its performance.
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Štollerová, Radka. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417381.

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The diploma thesis deals with the issues of evaluating the performance of a selected company using the Balanced Scorecard method. The first part of the thesis contains the goals, methodology, and theoretical basis for the issues. The next part is devoted to the introduction of the selected company, strategic and financial analysis. In the final part, based on the outputs of the analyzes, a proposal for the implementation of the BSC model is prepared in order to increase the performance of the company.
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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 Pe
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Vyhnálková, Hana. "Aplikace Balanced Scorecard ve výrobní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-204956.

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The main aim of the diploma thesis on the topic "Application of Balanced Scorecard in a manufacturing company" is to develop a draft of the strategic management Balanced Scorecard system for the company NEZA Pelhřimov, spol. s r.o., which produces stainless steel equipment. The subject of the theoretical part is the strategic management, that is focused on strategic analysis and definition of mission, vision and strategy. The theoretical part deals with explanation of Balanced Scorecard method as well. The practical part starts with strategic analysis of the company. The mission, vision and st
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Juříková, Lenka. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417382.

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The diploma thesis focuses on the performance evaluation of ALMIPA plus s.r.o. using the Balanced Scorecard method. The theoretical part defines the basic theoretical background, which are necessary to understand the issue and the subsequent processing of other parts of the thesis. The analytical part focuses on the introduction of the analyzed company and the financial and strategic analysis of the company. The findings of the analyzes serve as a basis for design part, which is focused on the proposal of implementation of BSC into the company. In four perspectives of BSC are established the s
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Schorr, Marciano. "Desenvolvimento do Balanced Scorecard numa indústria de alimentos." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/7667.

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Este estudo teve por objetivo desenvolver um Balanced Scorecard para uma indústria de alimentos do Vale do Taquari. O Balanced Scorecard é um sistema de avaliação de desempenho através de indicadores, desenvolvido pelos autores Robert S. Kaplan e David P. Norton. Através da identificação de um quadro equilibrado de indicadores, o Balanced Scorecard apresenta um conjunto de medidas que fornece uma visão rápida e abrangente da empresa, buscando eliminar o excesso de informação e concentrando a atenção naquelas medidas que são fundamentais. Além das medidas financeiras, que informam sobre os resu
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12

Andrýsková, Nikol. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417391.

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The master´s thesis focuses on the evaluation of the performance of a selected company using the Balanced Scorecard method. The work is divided into four parts, namely the objectives of the work, methods and procedures of processing, theoretical background, analytical and design part. The theoretical part focuses on measuring the performance of the company and theoretical knowledge gained from the literature, which will then be used in other parts of the work. Through the analytical part of the work, a selected company is introduced and both financial and strategic analysis of the company is p
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Krušina, Michal. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399482.

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The thesis focuses on the problems of company performance, its assessment and the following implementation of the Balanced Scorecard model. The theoretical part of the work introduces theoretical knowledge acquired in professional literature followed by other parts of the thesis. The analytical part aims at introducing a chosen company including situational and financial analysis. The final values are used as a basis for the proposal part of the work that focuses on the creation and implementation of the aforementioned BSC model in the analysed company directed at reaching not only a higher pe
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14

Stojaspalová, Vendula. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399466.

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The aim of the diploma thesis Evaluation of Company Performance is to propose the implementation of the Balance Scorecard for selected company CZECHmetal spol. s r. o., which aims to increase the competitiveness and performance of the particular company. The analytical part is devoted to the introduction of the company and the services offered, the design part will be elaborated on the basis of strategic analysis outputs. Strategic goals are set out in individual perspectives as well as benchmarks that accompany target values. The thesis sets out strategic initiatives that lead to the achievem
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Žůrek, Ondřej. "Hodnocení výkonnosti společnosti s využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-416777.

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The diploma thesis focuses on the evaluation of the performance of a business company using Balanced Scorecard. The theoretical part of the thesis defines important theoretical knowledge taken from scholarly literature, which forms the necessary basis for the following parts. The analytical part is used to introduce the business company and perform strategic analysis. The obtained values and knowledge are then applied in the design part of the work. The design part focuses on the implementation of the Balanced Scorecard model in a business company and the design of other recommendations that e
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SILVA, Maria Daniella de Oliveira Pereira da. "Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio." Universidade Federal Rural de Pernambuco, 2010. http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/4586.

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Submitted by (edna.saturno@ufrpe.br) on 2016-06-02T14:20:47Z No. of bitstreams: 1 Maria Daniela Oliveira Pereira da Silva.pdf: 902477 bytes, checksum: fe9b8c0a079f3c9272b0b9497758b36a (MD5)<br>Made available in DSpace on 2016-06-02T14:20:47Z (GMT). No. of bitstreams: 1 Maria Daniela Oliveira Pereira da Silva.pdf: 902477 bytes, checksum: fe9b8c0a079f3c9272b0b9497758b36a (MD5) Previous issue date: 2010-10-04<br>The business expansion and international competitiveness are forcing companies us to rethink their spending. Thus, sustainability has become widespread, and models in order to cor
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Taguchi, Renato Leandro. "Gestão integrada de resíduos sólidos urbanos domiciliares com uso do Balanced Scorecard." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-06122010-183411/.

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O aumento da população nos meios urbanos, juntamente com o modo de produção capitalista que incentiva o consumo, resultaram no aumento da produção de resíduos em todo o mundo, tornando-se mais um problema a ser administrado pelo município. A gestão integrada dos resíduos sólidos não é tarefa simples, pois envolve vários aspectos a serem gerenciados como políticas públicas, estrutura física, escassez de recursos e conhecimento sobre o assunto, além de capacidade técnica das operações envolvidas. Os impactos provenientes da disposição final inadequada dos resíduos sólidos, conseqüência da má ges
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Esterhuyse, Willem Petrus. "The sustainability balanced scorecard : its theory and applications to companies operating within the South African fishing industry." Thesis, Stellenbosch : University of Stellenbosch, 2008. http://hdl.handle.net/10019.1/816.

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Thesis (MBA (Business Management))--University of Stellenbosch, 2008.<br>AFRIKAANSE OPSOMMING: Verskeie korporatiewe fiaskos gedurende die afgelope dekade het wêreldwye opskudding veroorsaak met die gevolg dat daar vanaf ‘n nuwe oogpunt gekyk word na die wyses waarop korporasies bestuur word. Terselfdertyd is daar ‘n wêreldwye belangstelling gekweek in volhoubare ontwikkeling en korporasies se bydrae daartoe. Dit, tesame met korporatiewe bestuur, het tot die gevolg gehad dat die fokus vanaf die tradisionele finansiële verslaggewing geskuif het na rapportering op die sogenaamde “Tripple B
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Bergamo, Samantha <1989&gt. "Dalla Sustainability Balanced Scorecard al Modello EFQM: una proposta di gestione integrata della sostenibilità come fonte di legittimazione per le imprese." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/7820.

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La crescente attenzione alla tematica della sostenibilità ha investito particolarmente l'attività economica negli ultimi tempi, poiché considerata uno dei principali responsabili del depauperamento dell'ambiente naturale e del peggioramento della qualità della vita all'interno della società. Le imprese, quindi, hanno iniziato un lungo percorso caratterizzato dalla progressiva presa di coscienza delle proprie responsabilità, che le ha indotte all'ideazione di veri e propri modelli di gestione della sostenibilità, integrando al loro interno le istanze dei numerosi stakeholder. In un contesto di
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Colemon, Jerel Lynnette. "Strategies Nonprofit Leaders Use to Achieve Financial Stability Through Sustainable Funding." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7219.

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Leaders of nonprofit organizations fail to achieve financial stability to meet their mission and vision without sustainable funding. The achievement of fiscal sustainability is the most pressing challenge facing the nonprofit sector. Through the lens of the balanced scorecard model, the purpose of this multiple case study was to explore strategies that nonprofit organization executive leaders used to secure sustainable funding for financial stability. Data were collected from semistructured interviews with 5 executive directors of nonprofit organizations in Ohio and a review of their organizat
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Čížek, Zdeněk. "Hodnocení výkonnosti společnosti NEPA, s.r.o. s využitím EFQM Excelence Model." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224825.

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Master´s thesis is focused on valuation of efficiency of NEPA Ltd. This valuation of efficiency is performed on EFQM Excellence Model. Theoretical part of thesis is focused on description of selected models of valuation of efficiency with a bigger orientation to EFQM Excellence Model. In practical part is NEPA Ltd. introduced, included it´s field of business and on the base of EFQM Excellence Model is valuation of efficiency made. In conclusion are series of recommendations for increase efficiency.
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Kieler, Bryan K. "Reducing Reliance on Government Funding in the Nonprofit Sector." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7306.

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Many leaders of nonprofit organizations are challenged by limited and declining financial resources from government grants, while being asked by funders and their constituent base to provide better quality services to a larger population. Nonprofit leaders are exploring strategies to reduce their reliance on government grants by diversifying and growing alternative funding sources. The purpose of this single case study was to explore, through the conceptual lens of the balanced scorecard theory, strategies used by 4 leaders of a nonprofit organization in southern California who have experience
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Megová, Simona. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224828.

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The dissertation aims on evaluating the performance of the selected production company and the subsequent implementation of the chosen method Balanced Scorecard, through which the company´s behaviour and attitude to the management process is directed, in order to enhance the performance on the market and to achieve an adequate financial stability.
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Rezaei, Mona. "Combining Balanced Score Card and Data Envelopment Analysis for Analyzing the Performance of Small Scale Fisheries." Thesis, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31892.

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The balanced scorecard (BSC) is an accepted methodology for putting strategy into action. The BSC provides a comprehensive performance measurement for an organization with respect to both financial and non-financial perspectives, including the triple bottom line of planet, people, and profit. Through various implementations to companies, organizations, and sectors, balanced scorecards have been used widely both for strategic purposes, as well as for more tactical focus for auditing current performance. BSC implementation is particularly adequate when integrated with the operational processes o
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Vytrhlíková, Magda. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224755.

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The main objective of this thesis is to evaluate the performance of selected production company and subsequent implementation of the model Balanced Scorecard as a strategic tool for performance management. The first part deals with the theoretical knowledge in the field of measuring corporate performance. At the end of the theoretical model is depicting the BSC. The analytical part is devoted to the implementation of the Balanced Scorecard, identification of risks and costs associated with the project and the evaluation of the benefits arising from the implementation of the proposed project.
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Coelho, Jose Flavio Guerra Machado, and f. coelho@bigpond com. "SUSTAINABILITY PERFORMANCE EVALUATION MANAGEMENT SYSTEMS MODEL FOR INDIVIDUAL ORGANIZATIONS AND SUPPLY CHAINS." Central Queensland University, 2006. http://library-resources.cqu.edu.au./thesis/adt-QCQU/public/adt-QCQU20060720.094327.

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The title of the research is Sustainability Performance Evaluation Management Systems Model for Individual Organizations and Supply Chains. This research has achieved its aim to develop and demonstrate the practical implementation of a simple and objective sustainability performance evaluation management system model for individual organizations and supply chains. It has resulted in the recognition that a new concept – Network of Interested Partners – underpins the achievement of sustainability. The term acknowledges the interdependence and reflects the essential cooperation that must be ach
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Al, Thunaian Saleh A. "Exploring the use of the Balanced Scorecard (BSC) in the healthcare sector of the Kingdom of Saudi Arabia: Rhetoric and reality. Evaluate understanding the five perspectives of the BSC. Evaluating the understanding of linkage between the BSC and strategy of the hospital. The reality of the implementation of BSC in KFSH." Thesis, University of Bradford, 2013. http://hdl.handle.net/10454/6290.

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This thesis aims to evaluate the implementation of the Balanced Scorecard (BSC) based on a case organization; the King Faisal Specialist Hospital and Research Centre (KFSH-RC). The study is an exploratory investigation. Understanding BSC perspectives is important for academic comprehension and is crucial for successful implementation. BSC at KFSH-RC includes five main perspectives: Quality of Care; Medical Care; Employees; Financial; and Education and Research (learning and growth). The thesis tackles two main anecdotal, practice-based arguments: BSC helps achieve business strategy, and the im
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Al, Thunaian Saleh Abdulrahman. "Exploring the use of the Balanced Scorecard (BSC) in the healthcare sector of the Kingdom of Saudi Arabia : rhetoric and reality : evaluate understanding the five perspectives of the BSC : evaluating the understanding of linkage between the BSC and strategy of the hospital : the reality of the implementation of BSC in KFSH." Thesis, University of Bradford, 2013. http://hdl.handle.net/10454/6290.

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This thesis aims to evaluate the implementation of the Balanced Scorecard (BSC) based on a case organization; the King Faisal Specialist Hospital and Research Centre (KFSH-RC). The study is an exploratory investigation. Understanding BSC perspectives is important for academic comprehension and is crucial for successful implementation. BSC at KFSH-RC includes five main perspectives: Quality of Care; Medical Care; Employees; Financial; and Education and Research (learning and growth). The thesis tackles two main anecdotal, practice-based arguments: BSC helps achieve business strategy, and the im
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Karlsson, Julia, and Erica Sundström. "Anpassning av balanserat styrkort till offentlig verksamhet." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23576.

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Syfte: Tidigare forskning visar att offentliga verksamheter tillämpar balanserat styrkort anpassat till dess specifika verksamhet. Antalet studier som behandlar anpassning av balanserat styrkort till offentlig verksamhet är begränsat vilket leder till att studien syftar till att belysa hur balanserat styrkort anpassas till svensk offentlig verksamhet. Metod: Studien tillämpar en abduktiv kvalitativ ansats med datainsamling i form av semistrukturerade intervjuer. Bearbetning av data och teori följer tematisk analys. Studien genomsyras av den tolkande hermeneutiska traditionen. Resultat &amp; sl
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Kotíková, Martina. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-318287.

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This master s thesis deals with the performance evaluation of the company Agrochov Jezernice a.s. using Balanced Scorecard approach for increasing performance. This thesis consists of the theoretical part with detailed company introduction and its activities as well as strategic and financial analysis on the basis of which it was possible to set the Balanced Scorecard proposal to develop the company's performance. assessment and prepare the overall implementation proposal.
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Koběrská, Simona. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319403.

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The presented thesis is focused on the evaluation of the company’s performance using Balanced Scorecard method. The theoretical part introduces the system of the performance measurement and theoretical knowledge from literature to which the next sections refer. The analytical part is addressed to the introduction of the chosen company, its activities, situation and financial analysis. The outputs of these analyses are becoming the background material for the proposal section which deals with the implementation of Balanced Scorecard to the analysed company for the purpose of increasing its perf
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Svobodová, Veronika. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225076.

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The thesis is focused on the evaluation of business performance using the Balanced Scorecard concept. The theoretical part defines the concept of business performance and describes the method of Balanced Scorecard. In the analytical part is being assessed the current state of the company DINA-HITEX, spol. s.r.o. through selected analytical methods. Subsequently, as a conclusion of the thesis, is drafted implementation of the Balanced Scorecard concept to this company. In this section are draw up strategic goals of selected perspectives, strategic map, budget, time schedule of the project imple
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Křivová, Tereza. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-316863.

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The main objective of this thesis is to evaluate the performance of the selected company and subsequent implementation of the Balanced Scorecard model. The theoretical part explains the concept of performance and performance access to its evaluation. There is also the description of selected strategic analysis in this part. It is explained the essence of Balanced Scorecard and gradual steps in its implementation of corporate management in detail. The practical part describes the current situation in the company and on the basis of the results of each analysis it is proposing a project to imple
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Chen, Ta-Che, and 程大哲. "Establishment of A Sustainability Balanced Scorecard－Example of Semiconductor Industry in Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/72q24w.

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碩士<br>國立臺北科技大學<br>環境工程與管理研究所<br>96<br>With increased sustainable development awareness, current market values have changed from financial performance to triple bottom line (TBL) performance. The conventional balanced scorecard (BSC) plays a crucial role in enhancing business performance, but it does not fully consider environmental and social aspects, the BSC is a poor decision-making tool for sustainability. This study attempts to establish a sustainability balanced scorecard (SBSC) for Taiwanese semi-conductor industry for executing characteristics analysis. The SBSC is constructed by integr
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Vicente, Sara Raquel Pereira. "Proposta de implementação do Balanced Scorecard no grupo CIN." Master's thesis, 2013. http://hdl.handle.net/10400.14/16959.

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O presente estudo, assentou na formulação de uma proposta de implementação do Balanced Scorecard (BSC) no grupo CIN, por esta ser uma ferramenta de gestão com características que a diferenciam face às tradicionais, na medida em que permite avaliar a performance da organização a curto e a longo prazo, tanto de ativos tangíveis como intangíveis. Para tal são utilizados indicadores financeiros e não financeiros que traduzem a visão e a estratégia da empresa devidamente articulados com as quatro perspetivas, que devem funcionar de forma integrada, onde são estabelecidas relações de causa e efeito
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Cunha, Ana Marta Campos Lisboa da. "Balanced scorecard de sustentabilidade numa companhia do sector farmacêutico." Master's thesis, 2011. http://hdl.handle.net/10071/4433.

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Avaliação do desempenho de uma estratégia de Sustentabilidade é um termo relativamente emergente no debate sobre o papel das empresas e a responsabilidade social empresarial. Destina-se a abordar o desempenho das empresas nas dimensões financeira, social e ambiental, em simultâneo. O Balanced Scorecard é uma ferramenta de gestão estratégica adoptada por diversas empresas e é uma metodologia geralmente aceite por muitos autores. Neste trabalho de Tese de Mestrado será desenvolvido um Balanced Scorecard de Sustentabilidade aplicado a uma afiliada portuguesa farmacêutica pertencente a um Grupo d
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Lin, Keng-Yi, and 林耿毅. "A Study on the Relationship between Perspectives of Balanced Scorecard for Retail Malls." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/62511984825428391041.

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碩士<br>國立政治大學<br>經營管理碩士學程<br>93<br>In the book of Strategy Maps, Robert Kaplan and David Norton delineated that the four perspectives of balanced scorecard link together in a chain of cause-and-effect relations. Enhancing and Aligning intangible assets leads to improved process performance, which, in turn, results in customer and shareholder success. This research was based on a case study of a shopping mall in Taipei County. We established a set of performance measurement indicators and gave members of the shopping center a survey. After applying the SEM and LISREL, the results found how impor
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TSAI, WEN-CHIN, and 蔡文欽. "Study of Operational Risk Management in Financial Institution by Balanced Scorecard(BSC) Perspectives." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/39296800820739757723.

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碩士<br>國立臺北大學<br>會計學系<br>94<br>The balance scorecard model considers the assessment of finance, and also evaluates customers, internal procedure, learning and growth perspectives. There are many studies by using BSC in organization performance, but few in the performance of operation risk department staffs. In order to avoid unfair evaluation, and to combine standard and goals into strategy, this study discusses a common standard of evaluation of business by exploring related literature and the application of BSC. By analyzing the key element, there are five basic components: operation risk st
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Yi-Hsuan, Chen, and 陳儀璇. "MCDM Approach for Evaluating the Banking Performance based on the Perspectives of Balanced Scorecard." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/03293977240215090613.

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碩士<br>開南管理學院<br>企業管理學系碩士班<br>94<br>Recently, there have been drastic changes in the financial environment of Taiwan. Especially after Taiwan’s joining the WTO, the government’s decisions in loosening the regulations of governing finance causes the banks facing the more highly competitive challenge. Therefore, the performance evaluation of the banks becomes the key issue for their surviving. However, the Balanced Scorecard (BSC) breaks though the traditional limitation of finance, examines the performance of the enterprise with the four main perspectives such as finance, customer, internal busi
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Chen, Yun-Ching, and 陳韻靜. "Hospital Strategic Typology and Performance Evaluation Indicators－From the Perspectives of the Balanced Scorecard." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/16957207958980475431.

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碩士<br>臺北醫學大學<br>醫務管理學系<br>91<br>In recent years, due to financial pressure from the National Health Insurance and the implementation of the Global budget payment system, the competition among hospitals increase drastically. How to precisely evaluate hospital’s ability and adopt suitable management strategies became an important issue facing hospital administrators. The balanced scorecard presented by Kaplan and Norton in 1990 provides a framework for managing strategy that translates organizational visions and strategies into four dimensions of performance evaluations: financial, customer, int
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Oliveira, Elda Manuela Araújo. "A integração da sustentabilidade no "Balanced Scorecard": um estudo de caso." Master's thesis, 2010. http://hdl.handle.net/1822/16737.

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Dissertação de mestrado em Contabilidade<br>A implementação do BSC numa organização implica uma profunda mudança na maneira como a empresa é gerida, sendo que a sua implementação não é uma tarefa simples, pois os desafios surgem antes mesmo de se decidir utilizar o BSC. Neste contexto, a literatura tem evidenciado as dificuldades e obstáculos enfrentados pelas organizações na implementação e uso do BSC (por exemplo Hoque e James, 2000; Martinsons, 1999; Sanger, 1998). Os sistemas de medição de desempenho (SMD) representam uma das ferramentas mais usadas para aumentar a probabilidade de o
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Piedade, Orlando da Glória da Silva. "Companhia de seguros de assistência: análise para implementação do Balanced Scorecard." Master's thesis, 2010. http://hdl.handle.net/10071/2863.

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Este trabalho é uma análise para implementação prática de uma ferramenta utilizando a metodologia Balanced Scorecard (BSC) na companhia de seguros de assistência – Inter Partner Assistance. Por um lado o autor faz uma análise do conceito, as suas potencialidades enquanto metodologia para a implementação da estratégia nas organizações e, por outro lado, analisa a companhia, as suas potencialidades e objectivos. A sua implementação vai permitir que a companhia utilize não apenas indicadores da perspectiva económico-financeiros, mas também, outras informações ligadas a diferentes perspectivas pa
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WANG, SHIN-PIN, and 王士彬. "The Study on the Establishment of Sustainability Balanced Scorecard for Operation Performance of Gas Industry." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/nq258c.

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碩士<br>國立臺南大學<br>經營與管理學系科技管理碩士在職專班<br>107<br>In recent years, the business environment of the company has been continually and rapidly changing. If the methods of measuring and managing the success of the company are not comprehensive enough, will result in the increasing risks for the sustainable business development of the company, which will stimulate the interests in the performance measurement and management system of the company sustainable development. The company nowadays works for improving the performance of the company at the economic, environmental and social levels, and makes the h
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Liu, Quie-mien, and 劉桂綿. "Using Balanced Scorecard Perspectives to Explore the Management Performance of Primary School in Tainan County." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/13220312356467679278.

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碩士<br>致遠管理學院<br>教育研究所<br>98<br>The purpose of the study was to probe the management performance of primary schools from balanced scorecards’ point of view, and to analyze the perception of the importance of school management performance and present situation of the teachers in Tainan County with various background, the variables in this study, in the five items of balanced scorecards. This study also probe the relationship of the importance of balanced scorecards and present situation. The tool of this study was a personally made questionnaire “Primary school management performance balanced
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Nortjé, Chantelle. "Measuring the sustainability performance of the oil and gas industry : a balanced scorecard approach / Chantelle Nortjé." Thesis, 2013. http://hdl.handle.net/10394/11921.

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Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an inte
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Wang, Chih-wei, and 王智薇. "Establishment of Sustainability Balanced Scorecard - A Study on the Office Machinery and Equipment of Aurora Group." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/00356749691303715779.

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碩士<br>東吳大學<br>國際經營與貿易學系<br>99<br>In recent years, sustainable development has become a strategy for international business management model. The sustainability research has lack of discuss office machinery and equipment industry. This study on Aurora group, they have forty-five years experience in agency and over than 50% market share in Taiwanese office machinery and equipment, ranked the leading in the channel. After integration into the sustainable elements to build sustainability balanced scorecard for discuss the Aurora group’s office machinery and equipment development. In this study, e
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Wu, Tung-Ming, and 吳東明. "The Study of Taiwan Credit Cooperatives under Financial Liberalization－From the Perspectives of the Balanced Scorecard." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/q5uvpf.

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碩士<br>國立東華大學<br>國際企業學系<br>94<br>This study focuses on the reform strategies of Taiwan’s credit cooperatives that are impacted by the financial liberalization under World Trade Organization (WTO). New regulations are passed to allow more bank consolidation and transformation into larger financial institutions. This development has caused traditional credit cooperatives to face more severe competitions and to readjust their business strategies. The purposes of this study include finding future business strategies for Taiwan’s credit cooperatives and developing key factors and evaluation indicat
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Cheng, Chih-Heng, and 鄭志恆. "Based on the Four Perspectives of Balanced Scorecard to Analyze the Project Selection of Six Sigma." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/58378785579622190803.

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碩士<br>國立中山大學<br>企業管理學系研究所<br>93<br>With its successful deployment by the legendary CEO Jack Welch of General Electrics, the Six Sigma methodology of management has achieved wide recognition and popularity among corporations around the globe. This Six Sigma concept for quality management has been sprouting in Taiwan and waiting to be blossomed. The purpose of this case study is to redefine the Six Sigma concept based on the framework of DMAIC (Define-Measure-Analyze-Improve-Control); to implement and pinpoint a strategy for corporations adopting the Six Sigma while deploying VOC (voice of cust
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Regis, Selina. "Sustainability Balanced Scorecard und Szenarioanalyse – Instrumente des Risikomanagements im Hinblick auf Identifikation, Bewertung, Steuerung und Überwachung von Nachhaltigkeitsrisiken." 2019. https://monarch.qucosa.de/id/qucosa%3A33910.

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Nachhaltigkeitsaspekte wie zum Beispiel Klimawandel, Umweltschutz und generationsübergreifender Ressourcenverbrauch gewinnen sowohl im globalen als auch unternehmensspezifischen Kontext signifikant an Bedeutung. Die damit verbundenen Unsicherheiten werden jedoch von den meisten Unternehmen unzureichend reflektiert, sodass die daraus resultierenden Nachhaltigkeitsrisiken im Rahmen des Risikomanagements größtenteils unberücksichtigt bleiben. Hinzukommend erschweren insbesondere fehlende Kenntnisse zur Auswahl geeigneter, qualitativer Methoden zunehmend die Identifikation, Bewertung, Steuerung un
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Huang, Shih-hao, and 黃士豪. "Apply DANP to explore the determinants affecting Taiwan banking performance: Based on the perspectives of balanced scorecard." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/7p3vsk.

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碩士<br>國立高雄大學<br>經濟管理研究所<br>103<br>This research adopts the balance scorecard as a framework to evaluate the determinants that affect banking performance. Then, employs the hybrid model that combines decision making trial and evaluation laboratory (DEMATEL) and analytic network process (ANP) to confirm the relationship between perspectives and measure the relative importance of each determinant. This research collects discussion factors from relevant literature and experts and interviews eight senior managers that consist of four financial holding companies and four non-financial holding bank
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