Balanced Scorecard

The main objective of this research was the evaluate the use of strategic plans based on the application of the balanced scorecard as a tool of administrative control to optimize the financial management in the company Sigonsa S.A.C., to located in Emilio Althaus, Lince Street, at the capital of Peru, Lima. The methodology was framed within a descriptive level of research, quantitative type, with a field of non-experimental research design. The population was made up by 09 employees and workers working in the administrative area of the company Sigonsa S.A.C. and non-probabilistic sample type, is represented by the total population. The information collected through the application of a questionnaire of closed answers, which consisted of 28 items, with three choices of answers: Yes, No, Don´t Know, it was validated through the opinion of experts. The results were analysed using relative and absolute frequency distribution, this analysis concluded that industries Sigonsa S.A.C. a company has procedures that allow you to develop and control their activities and strategies for the achievement of its objectives arises. Finally, it is recommended to develop a management system to measure and monitor the results of the organization by integrating financial indicators and nonfinancials.

Background Kaizen is a very important continuous improvement technique; however, measuring kaizen results/benefits have not been clearly and comprehensively addressed by the literature. Objectives This paper aims to propose a kaizen measuring system by integrating a Balanced Scorecard (BSC) and a Fuzzy Technique for Order Performance by Similarity to Ideal Solution (Fuzzy TOPSIS). Methods/Approach Three research instruments were distributed to kaizen experts to allocate kaizen benefits into the four BSC perspectives. The best measures of kaizen benefits were determined by employing the Fuzzy TOPSIS technique. Results The results present a kaizen performance evaluation system where the benefits were allocated into the four BSC perspectives, and the best measure for each kaizen benefit was chosen using fuzzy TOPSIS. Conclusions The research contributes to the literature by proposing a kaizen measurement system that will pair each benefit of using kaizen with BSC perspectives and measu...

The vision and mission of Islamic banks were supposed to reflect the adherence of their activities and aspiration to Maqāṣid al-Sharī‘ah. However, there are contentions that Islamic banks have been converging towards conventional banking system. Efforts have been expended to reverse the tide and harmonise Islamic banking to its Sharī‘ah objectives. Hitherto, the existing conventional yardsticks have failed to measure the impact of the harmonisation exercise on Islamic banks’ performance. Therefore, using maqāṣid based yardstick to measure the performance of Islamic banks becomes imperative. This study has made use of al-Imām al-Ghazālī’s theory of Maqāṣid al-Sharī‘ah and Ibn ‘Āshūr’s reinterpretation, adopting content analysis and Sekaran (2000) behavioral science methods to develop a Maqāṣid Based Performance Evaluation Model (MPEM) to measure the performance of Islamic banks. Experts’ opinions have validated the model and its acceptability. Suggestions are provided to policy maker...

Menuju sepuluh PTS yangbertaraf Nasional STIE INABAmempersiapkan sebuah rencanastrategi periode tahun 2012hingga tahun 2022. Visi STIEINABA adalah menjadi PTSsepuluh terbaik di Indonesia.Tetapi untuk mewujudkan visi ini,kebutuhan perencanaan stratejikyang dirancang dandikembangkan harus tepatsehingga visi itu dapat dicapaidengan baik. Metode dananalisis, menunjukkan bahwastrategi STIE INABA dirancangdari penusunan visi, misi, tujuandan deskripsi kegiatan. Rencanastrategis STIE INABA tidakdilakukan dengan analisa SWOTyang dapat menghasilkanalternatif strategi, sehingga tidakdapat diterjemahkan ke dalamempat perspektif dari BSC. Dalamperspektif keuangan STIE INABAmasih mengandalkanpenerimaan dari mahasiswa,bukan dari pemanfaatanprofesionalisme dan pendapatanlainnya. Perspektif pelangganadalah mahasiswa bisnis dankomunitas. Perspektif bisnisinternal yaitu akademik,penelitian dan pengabdiankepada masyarakat. Sedangkanperspektif belajar dan tumbuhditemukan profesionalismekaryawan dan Dos...

In these final master's degree project, it has been developed a decision support model to locate fast food restaurants in urban areas. The decision model starts with the pre-selection of a city as a place of study, the center of gravity of the points which positively affect the demand of the restaurant on the busiest public thoroughfares of the city is calculated, the analytical hierarchical process (AHP) is carried out for location alternatives and, finally, the most appropriate alternative is selected for the type of restaurant in the selected city.

L'audit social en tant que champ de recherche et pratique professionnelle a tout intérêt à recourir à une analyse en terme de capital humain. La première partie de cet article a pour objectif de mettre en évidence dans quelle mesure la notion de capital humain est indispensable à l'audit social. Une application au cas des équipes de direction est mise en avant dans la seconde partie.

This research is motivated by the weakness of the company's performance measurement system that focuses on financial aspects and ignores non-financial performance, so a performance measurement model is made using the balanced scorecard. This study aims to determine how the effect of the balanced scorecard on management performance in BPRS PNM Mentari Garut. The object of this research is to measure management performance. This type of research is quantitative associative. Data collection techniques in the form of observation, interviews, literature study and questionnaires. While the population is all employees, amounting to 42 people. The results showed that there was no influence of the financial perspective on management performance with the results of the t-test value tcount < ttable (1,933 < 2,021), there was a significant influence between the customer perspective on management performance and the results of the t test value tcount > ttable (3.182 > 2.021), there is a significant effect between the internal business process perspective on management performance with the results of the t-test value tcount > ttable (3,800 > 2,021), there is a significant influence between the learning and growth perspective on management performance with the t test results tcount > ttable (4,474 > 2,021), Simultaneously the Balanced Scorecard has a significant effect on management performance, it can be seen in the F test that the value of Fcount > Ftable (5.835 > 2.63).

The present article proposes a structured approach to assessing environmental performance through a procedure that establishes a course of action to complete the evaluation of corporate environmental performance, integrating environmental indicators that respond to major policies and strategies. The proposal aims to present theoretical contributions to the assessment of corporate environmental performance in the Cuban environment, to complement the assessment of environmental performance outcome measures to ensure the effectiveness of policies, strategies and targets. The procedure facilitates the selection of environmental indicators based on strategies and major environmental issues, integrating standards and tools such as the ISO 14000, the Balanced Scorecard (BSC), and multi-criteria methods. The study also proposes an overall environmental performance based on the level of compliance with the goals of environmental indicators defined for displaying a single value in the evaluation of environmental performance. For validation, the procedure was applied in four small-and medium-sized power stations, where environmental indicators were defined, calculated, and weighted using the Analytic Network Process (ANP) multi-criteria method, which was later integrated to the global index of environmental performance to be evaluated according the numerical value. Also, the application facilitated the identification of critical points and improvement opportunities to redirect efforts to address the main weaknesses.

The recent years has arisen a global discussion in relation with how to incorporate sustainability at a business level. Corporate sustainability is a multidimensional concept, is the translation of Sustainable Development concept at a business level. Sustainability in organizations must be managed and assessed by decision makers, for that reason a multi-criteria sustainability performance measurement is necessary. The aim of this paper is combine different important tools that helps to make operative corporate sustainability and sustainability performance measurement in Cuban organizations. The combination of Sustainability Balanced Scorecard, multi-criteria decisions models like: Analytic Network Process, and Matrix of Sustainable Strategic Alignment, can help managers in sustainability performance measurement and assessment. The result of this paper focus in a Corporate Sustainability Measurement Network design as a first approach for further sustainability performance measurement systems development emphasizing in multi-criteria analysis.

Sustainability have become a big challenge for humankind, organizations of all sectors are being more pressured to address environmental and social responsibility performance in addition to the traditional financial performance. Corporate sustainability is a multidimensional concept, is the translation of Sustainable Development concept at a business level. Sustainability in organizations must be managed and assessed by decision makers, for that reason a multicriteria sustainability performance measurement is necessary. The aim of this paper is combine different important tools that helps to make operative corporate sustainability and sustainability performance measurement in organizations. The combination of Sustainability Balanced Scorecard, multicriteria decisions models like: Analytic Network Process, and Alignment Matrix for Sustainability Strategy, can help managers in sustainability performance measurement and assessment. The result of this paper focus in a Corporate Sustainability Measurement Network design as a first approach for further sustainability performance measurement systems development emphasizing in multicriteria analysis.

Due to the growing competition in supply chains, continuous updates of the supply chain structure are necessary for companies&#39; durability and competitiveness. Therefore, Successful companies, regardless of their current position, are constantly striving to improve and upgrade their supply chain. A lot of research has been conducted so far to achieve the above goals. Hence, the present study aimed to use an appropriate method based on the standard framework of criteria and processes to improve the supply chain capabilities. this standard framework is the supply chain operations reference model(SCOR). Along with this, Fuzzy AHP has been used for valuation plans. The plans provided based on the best practices of the SCOR model. After analyzing the processes and mapping existing supply chain, the pairwise comparisons data obtained from the questionnaire that was completed by the expert of this field, by the use of Fuzzy AHP technique and based on the criteria of the SCOR model, the ...

In the wake of increasing competition, a growing number of hotels have begun to realize the importance of service improvements that can be converted to a competitive advantage. One way in which hotel managements may innovate and learn, as they respond to their competitive environment, is by means of benchmarking.Current practice in hotel benchmarking involves gauging guests‘ satisfaction and perception through either guests comment cards or reports from the hotels‘ guest satisfaction studies conducted by an outside firm.These approaches unfortunately do not measure the hotel‘s performance against that of competing hotels.Thus, in this study, we proposed the use of Analytic Hierarchy Process to comparatively benchmark any hotel against its competitors.We applied the technique to comparatively rank eight hotels along the Batu Feringghi and Tanjung Bungah beach areas in Penang, Malaysia.The hotels were ranked based on four key main attributes namely, the hotel, the front-office personn...

All Organizations recognize that internal methodologies and frameworks are very important to have a thorough knowledge of their potential, simultaneous increase competitiveness and, correspondingly, enhance and optimize the performance of their service. Waste management is a challenge of modern society, and there is awareness that responsibility of waste management should be shared by all community, to cooperate and ensure a sustainable development with the best principles and best management practices. It is a citizenship issue, where citizens contribute adopting preventative behaviours in the production of waste, as well as practices that facilitate waste recycling, reuse and recovery, which contribute to reduce the waste life cycle. This concern and the service improvement involve the minimization of the environmental impacts, the conservation of the natural resources, the reduction of pollutant emissions, as well as the design of the solutions for the collection, transfer and transport, treatment and waste final deposition, and the allocation of human and financial resources. brought to you by CORE View metadata, citation and similar papers at core.ac.uk provided by Sapientia importance of all stakeholders to the overall management, encouraging their involvement and motivation.

In the current international context in which political parties are going through a period of widespread and substantial erosion, the achievement of performance is a sine qua non condition for their existence and continuity on the political stage. The research is a case study on the analysis of the performance of a political party in Romania, at the end of 2019, using the strategic performance measurement model Balanced Scorecard, customized to the specifics of a political organization. A review of the existing international scientific literature and case studies was carried out to define a balanced plan of performance indicators in order to evaluate the activity of a political party. The paper realizes a personalization of the strategic model for measuring the performance of Balanced Scorecard through a computer application BSC Designer Light whose architecture is based on this managerial tool. The purpose of the scientific approach is to quantify the result of the analyzed party in a score obtained for the financial and parliamentary perspective of the proposed model and for each indicator / sub-indicator related to each perspective, as well as finding a final score of the party.

In the current international context in which political parties are going through a period of widespread and substantial erosion, the achievement of performance is a sine qua non condition for their existence and continuity on the political stage. The research is a case study on the analysis of the performance of a political party in Romania, at the end of 2019, using the strategic performance measurement model Balanced Scorecard, customized to the specifics of a political organization. A review of the existing international scientific literature and case studies was carried out to define a balanced plan of performance indicators in order to evaluate the activity of a political party. The paper realizes a personalization of the strategic model for measuring the performance of Balanced Scorecard through a computer application BSC Designer Light whose architecture is based on this managerial tool. The purpose of the scientific approach is to quantify the result of the analyzed party i...

This paper offers an integrative view of value-based management (VBM) and the balanced scorecard (BSC) and supply chain management (SCM). The work answers two research questions. First, what do I measure? By presenting a conceptual model for SCM value-based scorecard consists of sequential steps with the outcomes for each step leading to naturally to the next step. In developing the model, various aspects of SC value added strategy could be expected to affect the specific mix of measures used and structural changes of balanced scorecard perspectives to fit the needs of value-based SCM. Second, how do I implement SCM value-based scorecard? By using a pyramid performance management model as a tool that can lead to the actual application of SCM value-based scorecard approach. The study uses a case-oriented example to analyze the causal relationships between the levers of the hierarchy of SCM value-based scorecard. The proposed approach in this study is called the design-oriented approach in management control literature. It is useful for all SC members to make out value-based scorecard based on strategic themes from the view of the total supply chain because each member can know how it can contribute to the total value of supply chain.

Disclosure of human resource accounting is an important facet of sound corporate governance to ensure organizational sustainability. However, practices of human resource accounting disclosure (HRAD) have not been made mandatory among Asian countries and therefore to what extend the companies have reported their human resource accounting is not evident. This study aimed to describe HRAD practices among top ranked companies based on ASEAN Corporate Governance Scorecard which include Indonesia, Malaysia, Vietnam, Philippines, Thailand and Singapore. Assessment of HRAD practices was done based on sixteen criteria based on previous studies. A total of 195 companies were assessed based on their annual reports in year 2014 and 2015. The study found that Indonesia has the highest HRAD practices (71%), followed by Thailand (66%), Vietnam (65%), Malaysia (59%), Singapore (43%) and Philippines (40%). It is also found that separate HRAD is almost non-existent except a few companies in Philippin...

The assessment of the performance of the Islamic banks is still an unexplored area, and there is a limited perspective of performance evaluation, which affects the level of Islamic banking performance and remains arguable. This study has tried to conceptualized Kaplan & Norton&#39;s (1996, 2001) Balanced Scorecard and its comparison with the current presentation calculation structure of the Islamic banks. This study has introduced guidelines to the better output of Islamic banks for Shariah Compliance by using BSC measures. This study has found a useful connection among BSC estimates, attributes of Shariah Compliance, and Islamic banks&#39; performance. Tremendous improvement has been seen by Banks, which used both; the BSC and Shariah estimates. The research was limited in its scope of investigation for implementation and applicability of the stabilized Scorecard theory (Kaplan and Norton, 1992) in the Islamic Banking Sector only due to time constraints. For future researchers, thi...

This study explored the impact of BSC on the financial performance of Palestinian banks on four standpoints: innovation; growth and learning; the financial point of view; internal business processes; and customers. The population taken in this study was 14 banks of Palestine. 130 participants were given questionnaires. They included directors, departmental heads, managers, and controllers of finance. The confidence interval was 95% and the test used was Multiple Linear Regression. There were three important variables named financial viewpoint; inside the business procedure viewpoint; and revolution, the perspective of knowledge and development. It was the most significant outcome of this study that (1) the financial development of the Palestinian banks can be enhanced by the BSC model, (2) the effect of customers' viewpoint in the BSC model is not similar to that of other standpoints. Furthermore, (3) the banks in Palestine use clear measures of strategic performance for measuring performance including conventional financial and non-financial measures and it was noticed that this use of measures doesn't indicate that they utilize them in the supervision of BSC concern. These measures can be classified under the four major classes of perspectives of the BSC model. The important suggestions are as follows (1) BSC should be executed as a unified system of strategic management in banks. (2) There is a need to give additional attention to strategy and measures included in the BSC's perspective of customers. (3) There is a need to carry out more exploration of the impact of using BSC as a premeditated development tool on the financial work performance of Palestine's banks.

The aim of this study is to gather sufficient evidence and arguments in order to prove to society that during the process of change in thinking and especially of effective practical implementation of management models such as the balanced scorecard model, high levels of efficiency can be achieved on all hierarchical levels in systems key for the society and the state. It explores opportunities for the model to be successfully adapted to and implemented in the Bulgarian military and educational system.

The aim of this study is to gather sufficient evidence and arguments in order to prove to society that during the process of change in thinking and especially of effective practical implementation of management models such as the balanced scorecard model, high levels of efficiency can be achieved on all hierarchical levels in systems key for the society and the state. The authors explores opportunities for the effective implementation of the model and trialling it in different systems and levels of management. Keywords: strategic card, land forces, balanced scorecard model, implementation.

This paper, presents the case of the South African Revenue Service (SARS), whose strategic planning reflects features of the balanced scorecard (BSC) approach. The strategic plan documents of the SARS were examined. Applying manifest and latent content analysis it is highlighted how the mission, vision, and strategy have been translated into objectives that have key performance indicators, targets, and initiatives. Some of its recent performance achievements are proof of the potential that a tool like BSC holds. The SARS strategic plan is a motivating case and a learning input for government organizations dealing with the intricacies of the BSC systematically. Other revenue collecting and government agencies can consider adopting of a similar approach.

Com o advento da globalizacao, a evolucao das diferentes tecnologias, o aumento da competitividade e a busca da lideranca pelas organizacoes, surgem tambem mudancas significativas no tipo, qualidade, quantidade, e natureza do trabalho das pessoas que nelas estao inseridas. Tal fenomeno demanda uma atuacao mais globalizada das organizacoes, novas competencias de seus profissionais e o gerenciamento da mao de obra de forma mais flexivel. Esse cenario tem gerado impacto significativo nas instituicoes de ensino superior, principalmente nos programas de lato sensu considerados profissionalizantes. Esta pesquisa tem o objetivo de desenvolver um curriculo inovador de forma compartilhada com professores, diretoria da instituicao de ensino, coordenadora, orientadora tecnica, alunos e executivos de mercado em um programa de pos-graduacao lato sensu em gestao de negocios, tendo a sustentabilidade em sua transversal, visando atender as demandas dessa nova sociedade. A partir dos principios da p...

Resumen: En este trabajo realizamos un análisis de los artículos sobre contabilidad medioambiental publicados en las principales revistas españolas de gestión, durante el periodo 1993-2003. De esta forma, analizamos la situación actual y la evolución de la ...

In this work we made an analysis of papers on environmental accounting published in the main Spanish management journals, during period 1993-2003. We analyzed the present situation and the evolution of the investigation in this line during the indicated period, as well as ...

O objetivo deste artigo foi o de propor um modelo conceitual de Controle Gerencial a ser aplicado nas Organizações do Terceiro Setor (OTS). O estudo foi motivado pelo considerável crescimento que essas organizações experimentaram nos últimos anos, o que tem levado as mesmas a reverem seus objetivos, no sentido de otimizar seus processos de gerenciamento e controle. A investigação foi do tipo exploratória e serviu-se de uma amostra de 17 entidades paulistanas selecionadas por conveniência entre os afiliados da Associação Brasileira de Organizações Não-Governamentais. Nesta pesquisa qualitativa, realizou-se a análise de conteúdo das respostas oferecidas pelos respectivos gestores, além de contemplar os elementos identificados no modelo referencial de Ramanathan e Hegstad (1982). O estudo foi realizado ao longo do ano de 2004 e os resultados permitiram a proposição de um modelo conceitual baseado em três dimensões (técnica, comportamental e legal).

The focus of this paper and significance of the topic is to evaluate green human resource development (Green HRD) practices, and also discuss the greening of human resource development (HRD) subsystems. The greening of HRD subsystems help employees and organizations to engage in environmental management and performance, which helps to mitigate against the impact from climate change, global warming, and environmental degradation. The methodology applied for the study was through the review of several literature on Green HRD, HRD, ADKAR model, green practices in academic institutions, hotel and manufacturing industries. Literature on selected countries with green policies was also retrieved. Published academic articles and other online sources accessed were from 2001 to 2022. The findings from the study revealed that through the features of ADKAR model (green awareness, green desire, green knowledge, green ability, and green reinforcement), the four subsystems of HRD (green training a...

Improving public agency performance vis-à-vis productivity is the greatest challenge facing the public sector. The main objective of this study is to determine the effectiveness of performance measurement using balanced scorecard (BSC) in Lagos Internal Revenue Service (LIRS). Primary and secondary data were utilized for the study. The primary data collected was analyzed using both descriptive statistics while the stated hypotheses were tested using regression analysis. The study adopts the theory of change (ToC) postulated by Weiss as a theoretical basis. The findings of the study reveal that using the balanced scorecard to measure performance periodically with stakeholders&#39; reflection in LIRS has increased significantly the annual revenue generation in Lagos State. The study recommends among others that more attention should be paid to the provision of adequate incentives as well as training and development on contemporary issues in tax management for tax officers to promote t...

This research is a study case on Badan Amil Zakat Daerah (BAZDA) Kabupaten Banyumas. It's purpuse is to explore and to analyze BAZDA's management based on Balanced Sroecard with three perspectives namely customer, internal bussines Procces, learning and growth. Data were collected using interview with BAZDA managers and literature study about BAZDA annual reports. This research shown that BAZDA only use annual panning in performing it's activities and has not use strategic planning yet. Contribution of this research is strategic planning prototype for BAZDA Kabupaten Banyumas in Balanced Scorecard frame.

Los aspectos de analisis financiero juegan un papel relevante tanto en la gestion eficiente de la firma como en la evaluacion de proyectos de inversion, mas aun en un contexto inflacionario y de mercados de credito restringidos. Ex ante, los proyectos de inversion se evaluan en la practica (en la modalidad mas difundida) a partir de la proyeccion de flujo de fondos y luego su descuento con una tasa que refleje apropiadamente la composicion del costo financiero de acuerdo a las fuentes de provision de capital, sea para la firma en su conjunto o para el accionista en particular. Ex post se utiliza en general la cuenta economica de resultados hacia los accionistas para medir el retorno economico a la luz de la inversion efectuada. El objetivo academico del presente trabajo es rescatar y abrir el debate en el analisis economico y financiero ex ante y ex post de la firma y de sus inversiones, de la importancia del estado de flujo de efectivo que a los efectos practicos define los origene...

Cette communication s&#39;intéresse au contrôle de gestion et au pilotage des entreprises de services de réseau. Son objectif est double. Il s&#39;agit en premier lieu d&#39;identifier les problèmes que pose ce type d&#39;entreprises au modèle traditionnel de contrôle de gestion et à la logique de pilotage financière qui lui est associée. Nous cherchons ensuite à tirer un certain nombre de repères d&#39;une étude de cas « exemplaire » de la mise en oeuvre d&#39;une logique de pilotage stratégico-opérationnelle au sein d&#39;une entreprise de transport organisée en réseau. Mots clés : pilotage, entreprise de services de réseau, transversalité, interdépendance.

Bu araştırmanın amacı, stratejik karar alma ve planlama süreci bileşenlerinin (tarama yoğunluğu, planlama esnekliği, katılımcılık, formalizasyon, hatalardan öğrenme), firmaların temel stratejik performans göstergeleri (pazar performansı, kalite performansı, verimlilik performansı ve yenilik performansı) üzerindeki etkilerini ampirik bir çalışmayla ortaya koymaktır. Bu kavramlar arasındaki ilişkileri gösteren bir model geliştirilmiş ve bu ilişkileri test etmek için Kocaeli genelinde faaliyet gösteren 1200 imalatçı firmadan 600'ü örneklem olarak tesadüfî şekilde seçilmiş ve bunlardan 400 firmanın yöneticileri ile yüz yüze görüşme tekniğiyle anket uygulaması yapılmıştır. Analizlerden elde edilen bulgular genel olarak şunu göstermiştir ki, hemen hemen tüm planlama faaliyeti bileşenleri ile performans göstergeleri arasında bire bir olumlu ilişki mevcuttur; ancak her bir performans göstergesinin planlama ile ilgili kendine has öncülleri olduğu tespit edilmiştir. Buna göre, kalite performansının artırılması için stratejik planlamanın özellikle tarama yoğunluğu, planlama esnekliği ve katılımcılık cephelerine önem verilmesi gerekmektedir. Yenilik performansının artması için ön plana çıkan faktörler ise formalizasyon ve hatalardan öğrenmedir. Verimlilik performansının ise tek bir öncülü tespit edilmiş olup, o da formalizasyondur.

Bu arastirmanin amaci, stratejik karar alma ve planlama sureci bilesenlerinin (tarama yogunlugu, planlama esnekligi, katilimcilik, formalizasyon, hatalardan ogrenme), firmalarin temel stratejik performans gostergeleri (pazar performansi, kalite performansi, verimlilik performansi ve yenilik performansi) uzerindeki etkilerini ampirik bir calismayla ortaya koymaktir. Bu kavramlar arasindaki iliskileri gosteren bir model gelistirilmis ve bu iliskileri test etmek icin Kocaeli genelinde faaliyet gosteren 1200 imalatci firmadan 600’u orneklem olarak tesadufi sekilde secilmis ve bunlardan 400 firmanin yoneticileri ile yuz yuze gorusme teknigiyle anket uygulamasi yapilmistir. Analizlerden elde edilen bulgular genel olarak sunu gostermistir ki, hemen hemen tum planlama faaliyeti bilesenleri ile performans gostergeleri arasinda bire bir olumlu iliski mevcuttur; ancak her bir performans gostergesinin planlama ile ilgili kendine has onculleri oldugu tespit edilmistir. Buna gore, kalite performa...

The Population Reference Bureau (PRB) has developed a “Youth Family Planning Policy Scorecard” to measure and compare countries’ youth FP policies and programming. The scorecard compiles and analyzes the evidence that identifies the most effective national policies and program interventions to promote uptake of contraception among youth defined as people between the ages of 15 and 24. This report details the purpose of the new scorecard describes its methodology and indicator selection process and summarizes results for 16 countries.

Objective: To determine the ability of the Health Enhancement Research Organization (HERO) Scorecard to predict changes in health care expenditures. Methods: Individual employee health care insurance claims data for 33 organizations completing the HERO Scorecard from 2009 to 2011 were linked to employer responses to the Scorecard. Organizations were dichotomized into "high" versus "low" scoring groups and health care cost trends were compared. A secondary analysis examined the tool's ability to predict health risk trends. Results: "High" scorers experienced significant reductions in inflation-adjusted health care costs (averaging an annual trend of -1.6% over 3 years) compared with "low" scorers whose cost trend remained stable. The risk analysis was inconclusive because of the small number of employers scoring "low." Conclusions: The HERO Scorecard predicts health care cost trends among employers. More research is needed to determine how well it predicts health risk trends for employees.

This research is intended to measure and analyze the company’s capability by four perspective Balanced Scorecard, identification and measure achievement of Critical Succes Factor in every perspective. This research is also using Analythical Hierarchy Process (AHP) to determine behalf wight every refuses fathom and aught perspective. The result of measurement shows that capabilility on year 2008 fiancial perspective: 3.162, customer perspective: 0.697, internal business process perspective: 0.696, lerarning ang growing perspective: 0.323. and on year 2009 fiancial perspective: 3.162, customer perspective: 0.697, internal business process perspective: 0.696, lerarning ang growing perspective: 0.323 is always consistent and stable and gets score 4.877 it means the capability is good.

Balanced Scorecard system  may  affect the company’s productivity in the forms of financial perspective, internal business process perspective, and learning as well as growth perspective. A manager shall consider its benefits before implementic the system to the company.This research uses quantitative data obtained from accounting and producting staffs. Data are  analyzd by  using statistical experiment as the analysis tool to test the hypothesi using F test to find out the correlation of research variable simultaneously,  and t-test to find out the relationship of multiple linear regression of equality partialy. And the result is that  there is correlation between company’s productivity and perspectives in Balanced Scorecard. The dominant effect toward the company’s productivity is learning and growth perspective and internal business process perspective.

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.O presente estudo tem como objetivo mostrar as mudanças estratégicas organizacionais em uma empresa, no ramo do vestuário. O método adotado foi o estudo de caso. Os dados foram coletados e tratados de modo históricointerpretativo, com base na abordagem qualitativa, por meio de entrevistas semi-estruturadas. Tendo por base o referencial teórico-metodológico adotado, foi possível recuperar grande parte da história das empresas, como também relacioná-las, sempre que possível, com os acontecimentos que ocasionaram ou interferiram para que houvesse as mudanças. As mudanças estratégicas foram analisadas empiricamente, à luz do modelo teórico de Pettigrew (1987, 1988), o qual procura relacionar três aspectos: o contexto, o conteúdo e o processo de implementação da mudança. A empresa estudada, Divino Cardoso Campos, já consolidada no mercado há mais de 29 ...

This research is conducted based on the success of achieving goals in companies that require effective management system, efficient and have the competitiveness in managing human resources owned. Through a good performance management system, the company can manage the performance of human resources owned so that it can work optimally and can achieve company goals. The effort of tax office (KPP) Pratama Jakarta Tamansari Dua in order to create effective and efficient performance management, which has competitiveness so that it can support productivity through applying a balanced scorecard (BSC) based performance management system. The purpose of this research is to explain the implementation of performance management system based on balanced scorecard in KPP Pratama Jakarta, and to analyze and explain the supporting factors and inhibiting the implementation of performance management system based on balanced scorecard in KPP Pratama Jakarta Tamansari Dua. The research method used in this research is descriptive qualitative. The results of this study indicate that the implementation of performance management system based on balanced scorecard in KPP Pratama Jakarta Tamansari Dua included in the management pattern of Human Resource Management Based Balanced Scorecard (HRMBSC).

Esta pesquisa teve como objectivo analisar a relação existente entre a liquidez medida pelo rácio de transformação dos depósitos de clientes em crédito concedido, e algumas variáveis específicas dos bancos do sistema financeiro angolano no período de 2014 a 2019. Para determinar a influência das variáveis independentes sobre o indicador de liquidez, foi aplicado um modelo de regressão múltipla, sendo o critério de amostragem não probabilístico intencional, pois foram seleccionados os 10 maiores bancos do mercado no período de 2014 a 2019. Os resultados da análise de dados provaram que bancos melhor capitalizados e os de maior dimensão apresentam liquidez inferior, ao passo que os bancos com melhor rendibilidade possuem elevados níveis de liquidez. Uma
adequada gestão da carteira de créditos cedidos aos clientes contribui para a redução da exposição à liquidez e os bancos com maior produtividade apresentam elevados níveis de liquidez. Para a rendibilidade e a produtividade os resultados foram contrários aos inicialmente estabelecidos nas hipóteses. Com base nestes resultados e nos objectivos definidos, foi possível concluir que a transformação dos depósitos em crédito constitui a principal forma de criação de liquidez, assim como a menos onerosa, que os determinantes internos influenciam os níveis de liquidez individualmente e de forma agregada, quer positivamente ou negativamente e que o conhecimento destas variáveis se relevadas, poderá contribuir para a melhoria do processo de tomada de decisão dos gestores, melhorando a gestão do risco de liquidez e o desempenho de suas instituições e consequentemente a garantia da estabilidade do sistema financeiro.


This research aimed to analyse the existing relationship among liquidity measured by deposit transformation ratio into granted credit to customers, and some specific variables of angolan financial system banks in 2014 to 2019 period. To determine the influence of independent variables upon liquidity indicator, was applied a multiple regression model, using a non-probabilistic intentional standard, as the 10 largest banks in the market in the period 2014 to 2019 were selected. The results of the data analysis proved that, better capitalized and big sized banks have lower liquidity, while banks with better profitability have high levels of liquidity. An adequate credit portfolio management granted to costumers contributes to reducing exposure to liquidity and banks with greater productivity have high levels of liquidity. For profiability and productivity, the results were contrary to those initially established in the hypotheses. Based on these results and the defined objectives, it was possible to conclude that the transformation of deposits into credit is the main way of liquidity creation, as well as the least expensive, that internal determinants influence liquidity levels individually and in an aggregated manner, either positively ou negatively and that, if the knowledge of these variables are given importance, can contribute to the improvement of the decision-making process of managers, improving liquidity risk management and the performance of their institutions and, consequently, guaranteeing the stability of the financial system.

Menyatakan dengan sesungguhnya bahwa tesis berjudul "Anteseden Kepuasan Kerja Tenaga Medis di Rumah Sakit (Studi pada Tenaga Medis di Rumah Sakit PKU Muhammadiyah area DIY)" adalah betul-betul karya saya sendiri. Hal-hal yang bukan karya saya, dalam tesis ini diberi tanda citasi dan ditunjukkan dalam daftar pustaka. Apabila di kemudian hari terbukti pernyataan saya ini tidak benar, maka saya bersedia menerima sanksi akademik berupa pencabutan tesis dan gelar yang saya peroleh atas tesis tersebut.

Technologieunternehmen sind auf die Verfügbarkeit kritischer Rohstoffe auf besondere Weise angewiesen. So enthalten funktionale Baugruppen, wie sie z.B. in Steuergeräten oder elektronischen Schaltungen verbaut sind, heute bis zu 60 verschiedene Elemente. Die Verfügbarkeit entsprechender Rohstoffe ist oftmals begrenzt, ihr Vorkommen auf wenige Regionen beschränkt. Darüber hinaus ist die Förderung und Verarbeitung der Rohstoffe mit signifikanten ökologischen und sozialen Risiken verbunden. Aufgrund der üblicherweise niedrigen Wertschöpfungstiefe haben aber insbesondere technologieorientierte KMUs oftmals keine oder unvollständige Kenntnisse über die Zusammensetzung ihrer Produkte. Selbst wenn diese Informationen bekannt sind, so ist die Bewertung der Kritikalität der Rohstoffe aufgrund ihres mehrdimensionalen (ökonomische, ökologische und soziale Kriterien) und dynamischen Charakters (Erschließung neuer Fördergebiete) oftmals unzureichend. Vor diesem Hintergrund wurde im Projekt ein Leitfaden konzipiert, der Unternehmen erstmals auf der Basis des Standes der Wissenschaft zur Kritikalitätsforschung in die Lage versetzt, ihre derzeitige Produktionssituation hinsichtlich der Rohstoffrisiken zu bewerten und entsprechende Absicherungsmaßnahmen zu treffen. Er umfasst sowohl Vorschläge zur organisatorischen Umsetzung einer Kritikalitätsanalyse im Unternehmen als auch ein Vorgehensmodell zu deren inhaltlichen Umsetzung. Darüber hinaus wird erstmals ein umfassendes Konzept zur Kritikalitätsbewertung vorgestellt, das neben ökonomischen auch ökologische und soziale Kriterien umfasst.

This paper proposes a decision support model (DSM) to be used by project managers (PM) in the research of new products within multinational companies to select the right option to mitigate scope variability during critical junctures like project continuity. On-the-shelf DSM are leveraged to overcome their shortcomings with more effective and relevant solutions. The proposed DSM is a consolidation of on-the-shelf DSM and methodologies such as balanced scorecard; quality function deployment; analytic hierarchy process; strengths, weaknesses, opportunities, and threats; and agile methodology, leading to an application in a decision support system (DSS) using progressive web applications. Feedback and input were collected through interviews with experienced PMs. Performance indicators were then developed to be reviewed by the PM to verify their applicability. Based on the feedback obtained, the developed model contributes to the engineering research industry as it mitigates common chall...

In the current era of globalization, every business entity, including PD Cleaning needs to be managed professionally. For this reason, improving organizational performance, alignment of organizational goals and individual goals is very important. For this reason, a comprehensive performance appraisal system is needed. The Balanced Scorecard is an alternative performance measurement that combines financial and non-financial performance measures. This measurement is the result of a process based on the mission and strategy of a company. This study aims to determine how the performance of PD Hygiene, using the concept of the Balanced Scorecard, by measuring four aspects, namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. From the research results it is known that, the learning and growth perspective shows that employee productivity is still low, the percentage of skilled employee training every year is still low. ...

Penerapan ABK pada Pemerintah Daerah di Indonesia masih dilakukan secara parsial akibat masih membudayanya pendekatan line-item dan incremental dalam sistem penganggaran yang ada, banyaknya peraturan-peraturan terkait pengelolaan keuangan daerah yang saling bertentangan, dan lemahnya aspek pengukuran kinerja dalam proses reformasi penganggaran. Penelitian ini bertujuan mengevaluasi rumusan penetapan besaran anggaran pada masing-masing perangkat daerah serta langkah peningkatan efektivitas penerapan anggaran berbasis kinerja terhadap Kinerja Perangkat Daerah di Kabupaten Malang. Jenis penelitian ini adalah deskriptif dengan pendekatan penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa penerapan Anggaran Berbasis Kinerja terhadap Kinerja Perangkat Daerah di Kabupaten Malang secara umum cukup efektif ditinjau dari Performance Assessment Potential, Human Force Potential, and Technical Ability, Pemerintah Daerah telah melakukan persiapan pelaksanaan Anggaran Berbasis Kinerja t...

This research analyses an implementation of four levers of control in PT Jasa Marga (Persero) Tbk which are belief system, boundary system, diagnostic control system and interactive control system. The research methodology is qualitative descriptive that uses primary and secondary data. In belief system, the company communicates its core values with vision, mission statement, and corporate values. The company reduces risk by regulating employee’s behavior in its agreement with union labor, code of conduct and by implementing an investment policy as part of its boundary system. For the interactive control system, the company monitors interactively certain indicators in the balanced scorecard. In the diagnostic control system, the company evaluate an implementation of its strategy by monitoring indicators not only in the balanced scorecard and but also evaluating variances in its management reports.