Over the past decades，various performance appraisal methods have been raised and developed by many scholars and managers for years.It seems that each kind of performance appraisal techniques has its strengths and lim...Over the past decades，various performance appraisal methods have been raised and developed by many scholars and managers for years.It seems that each kind of performance appraisal techniques has its strengths and limitations and none of them is able to avoid all of the pitfalls.Today，driven by the power of innovation，dozens of new companies are trying to reinvent the performance management tools market.This paper analyzes how the Balanced Scorecard (BSC) implemented to provide line managers with a performance appraisal system in the private sector companies through the case study of Rockwater，and critically identify its main strengths and limitations，and then make some recommendations for improvement.展开更多
The principal objective of the research reported in this article is to validate a Balanced Scorecard (BSC) model and a Strategic Map for the University by studying the relationships of efficiency between its dimension...The principal objective of the research reported in this article is to validate a Balanced Scorecard (BSC) model and a Strategic Map for the University by studying the relationships of efficiency between its dimensions. Subsequently, the validation is completed by establishing hypotheses of efficiency relationships between the perspectives proposed, employing Data Envelopment Analysis (DEA). Empirical evidence has been obtained on the validity of the proposed BSC for a unit of academic management in the university. The first contribution of this work is the establishment of a framework of analysis of the hypothetical cause-effect relationships in the BSC in university institutions. The second contribution is to obtain the determining factors of the performance in this type of institution and, therefore, the Strategic Map. Specifically, these factors are: the participation of teaching staff in innovation activities;the number of doctorate-level staff;the academic subjects and credits in the Virtual Campus;and the scores in the surveys of student satisfaction. With respect to research, the determining factors of the performance are: the research sexennials;the funding obtained from contracts with companies;the number of research projects obtained;their financing;and the participation of teachers in these projects.展开更多
Resting on the principle of “What you measure is what you get”, the balanced scorecard helps link and translate vague corporate strategy to individual performance. In addition to the traditional financial perspecti...Resting on the principle of “What you measure is what you get”, the balanced scorecard helps link and translate vague corporate strategy to individual performance. In addition to the traditional financial perspective goals, the scorecard suggests a holistic, flexible, powerful and balanced approach to measuring and managing corporate performance. Measures from the perspectives of customer, process and learning are identified as drivers for financial performance. The process of developing the balanced scorecard clarifies and communicate corporate strategy to every employee in the organization. The goals of respective business units and individuals can thus be aligned to improve overall quality service.展开更多
Recently, most businesses have introduced a system for improving their responsibility to the customers in terms of job improvement. For example, small-quantity batch production increases cost but improve efficiency of...Recently, most businesses have introduced a system for improving their responsibility to the customers in terms of job improvement. For example, small-quantity batch production increases cost but improve efficiency of management. Companies have been introduced the balanced scorecard to evaluate their management as part of improvement, while they suffer from many trials and errors. Many businesses still have difficulty in introducing balance scorecard concept in their process, but we suggest a method to successfully introduce the balance scorecard. This study aims to suggest a new performance measurement model reflecting relative importance of the key performance indicators for each factor. Our model is applied to several companies in real-world to validate the new model. Also, our study proposes a methodology for an adequate performance measurement using multiple attribute decision making.展开更多
Based on a questionnaire survey of Chinese public hospitals, this paper explores the consequence and realization path of balanced scorecard （BSC, hereafter） usage. The results show that BSC usage can improve hospita...Based on a questionnaire survey of Chinese public hospitals, this paper explores the consequence and realization path of balanced scorecard （BSC, hereafter） usage. The results show that BSC usage can improve hospital performance remarkably. With the structural equation model analysis, we further find that, this function is realized in an indirect way through the perception of organizational fairness and organizational commitment. The BSC has direct effect to improve the perception of organizational fairness and organizational commitment, which further influence the performance. The results not only complement empirical evidences for BSC usage, but also provide guidance to regulators and hospitals to implement BSC in compensation contract.展开更多
The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest ...The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest in this issue arises for various reasons, from the growing economic significance of the sector at a national level, measurable in terms of production value and the number of operators involved, to the spread of outsourcing policies, liberalization and privatization, and the use of the standard cost to establish the level of funding. In the field of public utilities, until a few years ago, the concept of control was intended only in a ＂bureaucratic＂ sense as the capacity to fulfill the formal obligations linked to the strong regulatory context, ignoring aspects that have become fundamental today, such as economy, efficiency, and effectiveness of management. The approach used is deductive and the study ends with the presentation of the possible implications of the use of standard cost and the presentation of an application hypothesis of a balanced scorecard （BSC） for local public transport （LPT）.展开更多
Application of Balanced Scorecard （BSC） is not so successful in China in the past few years. This paper is to represent how the company Sichuan Ertan Industrial Corporation （SEICO）, design performance evaluation s...Application of Balanced Scorecard （BSC） is not so successful in China in the past few years. This paper is to represent how the company Sichuan Ertan Industrial Corporation （SEICO）, design performance evaluation system to improve its efficiency and effectiveness and satisfy customers＇ needs with the help of BSC principles and methodology. It is found from this case study that the key steps to design performance evaluation system are to： （1） link strategy and performance measurements at company-level; （2） decompose them into all the members in all the units at all the levels of that company; and （3） tie them to an incentive plan. Those steps have not been detailed in publications by Kaplan and Norton.展开更多
Balanced scorecard is a strategic information system and a performance measurement system. It integrates almost all the interests of stakeholders and mainly comprises four perspectives： management, operational, marke...Balanced scorecard is a strategic information system and a performance measurement system. It integrates almost all the interests of stakeholders and mainly comprises four perspectives： management, operational, marketing, and knowledge.展开更多
With severe acute respiratory syndrome coronavirus 2 spreading globally and causing 2019 coronavirus disease(COVID-19),a challenge that we unprepared for was about how to optimally plan and distribute limited top-medi...With severe acute respiratory syndrome coronavirus 2 spreading globally and causing 2019 coronavirus disease(COVID-19),a challenge that we unprepared for was about how to optimally plan and distribute limited top-medical resources for patients in need of urgent care.To address this challenge,physicians desperately needed a scientific tool to methodically differentiate between cases with varying severity.In this study,the unique data of COVID-19 intensive care unit(ICU)patients provided by the national medical team in Wuhan were classified into discrete and continuous variable types.All continuous data were discretized using an entropy-based method and transformed into serial information margins,in which each information margin is related to a specific symptom or clinical meaning.Finally,all these native and processed discrete data were used to configure a readable scorecard through logistic regression,which is the desired scientific tool aforementioned.A total of 322 ICU patients(age:[median:64,interquartile range:54-75],males:178[55.28%],and death:72[22.36%])were included in the study.Probabilities of mortality in COVID-19 patients can be evaluated using a scorecard model(calibration slope:1.343,Brier:0.048,Dxy=0.972,and population stability index=0.071),with desired model performances(accuracy=0.948,area under curve=0.99,sensitivity=1,and specificity=0.939).This new model can interpret clinical meanings from complex data,and compare it with existing machine learning methods through a black-box mechanism.This new data-information model answers a critical question of how a computing algorithm produces clinically meaningful results that will help physicians logically allocate medical resources for COVID-19 patients.Notably,this tool has limitations,giving that this research is a retrospective study.Hopefully,this tool will be tested further and optimized for adaptation to similar clinical cases in the future.展开更多
The goal of this study is to analyze and characterize customer expectations in the cosmetics sector.Within this framework,first,the extant literature is reviewed,and 12 most prominent performance measurement criteria ...The goal of this study is to analyze and characterize customer expectations in the cosmetics sector.Within this framework,first,the extant literature is reviewed,and 12 most prominent performance measurement criteria are identified.Then,these criteria are organized along the four different balanced scorecard dimensions.By employing an Interval Type-2 Fuzzy DEMATEL methodology,the weighted importance of these dimensions and criteria are identified.Additionally,with the Interval Type-2 Fuzzy TOPSIS approach,13 leading cosmetic service providers in Ukraine are ranked based on their relative scores.The findings of the study indicate that consumer is the most significant dimension while learning and growth seem to have the least importance.Similarly,it is also concluded that all consumerfocused criteria(i.e.diversification of services,feedback on the product and services,and customer loyalty)have the highest priorities in the complete criterion set.展开更多
The study is an attempt to design a watershed scorecard by identifying and evaluating selected set of indicators,such as surface water quality,ground water quality,soil condition,agriculture condition,and forest condi...The study is an attempt to design a watershed scorecard by identifying and evaluating selected set of indicators,such as surface water quality,ground water quality,soil condition,agriculture condition,and forest condition,which accurately reflect the health of the watershed.Ur River Watershed in Tikamgarh District,Madhya Pradesh was taken as a case study to assess the watershed health.Evaluation was done by calculating different indices for the selected set of indicators and comparing them with the National standards and guidelines.Based on the performance of each indicator,the grades were assigned to the indicators which helped in designing the watershed scorecard.The results revealed that within the watershed,the forest and soil conditions need a considerable plan for improvement in order to maintain the ecosystem whereas the surface water quality,groundwater quality and the agricultural conditions requires protection as well as enhancement in certain areas.展开更多
Beijing has successfully delivered an Olympic Games to the world. The 2008 summer Games were marked with distinct Chinese elements, while the rules specified in the Olympic Charter and the International Olympic Commit...Beijing has successfully delivered an Olympic Games to the world. The 2008 summer Games were marked with distinct Chinese elements, while the rules specified in the Olympic Charter and the International Olympic Committee’s (IOC) written agreement with the host city were strictly followed.展开更多
文摘Over the past decades，various performance appraisal methods have been raised and developed by many scholars and managers for years.It seems that each kind of performance appraisal techniques has its strengths and limitations and none of them is able to avoid all of the pitfalls.Today，driven by the power of innovation，dozens of new companies are trying to reinvent the performance management tools market.This paper analyzes how the Balanced Scorecard (BSC) implemented to provide line managers with a performance appraisal system in the private sector companies through the case study of Rockwater，and critically identify its main strengths and limitations，and then make some recommendations for improvement.
文摘The principal objective of the research reported in this article is to validate a Balanced Scorecard (BSC) model and a Strategic Map for the University by studying the relationships of efficiency between its dimensions. Subsequently, the validation is completed by establishing hypotheses of efficiency relationships between the perspectives proposed, employing Data Envelopment Analysis (DEA). Empirical evidence has been obtained on the validity of the proposed BSC for a unit of academic management in the university. The first contribution of this work is the establishment of a framework of analysis of the hypothetical cause-effect relationships in the BSC in university institutions. The second contribution is to obtain the determining factors of the performance in this type of institution and, therefore, the Strategic Map. Specifically, these factors are: the participation of teaching staff in innovation activities;the number of doctorate-level staff;the academic subjects and credits in the Virtual Campus;and the scores in the surveys of student satisfaction. With respect to research, the determining factors of the performance are: the research sexennials;the funding obtained from contracts with companies;the number of research projects obtained;their financing;and the participation of teachers in these projects.
文摘Resting on the principle of “What you measure is what you get”, the balanced scorecard helps link and translate vague corporate strategy to individual performance. In addition to the traditional financial perspective goals, the scorecard suggests a holistic, flexible, powerful and balanced approach to measuring and managing corporate performance. Measures from the perspectives of customer, process and learning are identified as drivers for financial performance. The process of developing the balanced scorecard clarifies and communicate corporate strategy to every employee in the organization. The goals of respective business units and individuals can thus be aligned to improve overall quality service.
文摘Recently, most businesses have introduced a system for improving their responsibility to the customers in terms of job improvement. For example, small-quantity batch production increases cost but improve efficiency of management. Companies have been introduced the balanced scorecard to evaluate their management as part of improvement, while they suffer from many trials and errors. Many businesses still have difficulty in introducing balance scorecard concept in their process, but we suggest a method to successfully introduce the balance scorecard. This study aims to suggest a new performance measurement model reflecting relative importance of the key performance indicators for each factor. Our model is applied to several companies in real-world to validate the new model. Also, our study proposes a methodology for an adequate performance measurement using multiple attribute decision making.
文摘Based on a questionnaire survey of Chinese public hospitals, this paper explores the consequence and realization path of balanced scorecard （BSC, hereafter） usage. The results show that BSC usage can improve hospital performance remarkably. With the structural equation model analysis, we further find that, this function is realized in an indirect way through the perception of organizational fairness and organizational commitment. The BSC has direct effect to improve the perception of organizational fairness and organizational commitment, which further influence the performance. The results not only complement empirical evidences for BSC usage, but also provide guidance to regulators and hospitals to implement BSC in compensation contract.
文摘The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest in this issue arises for various reasons, from the growing economic significance of the sector at a national level, measurable in terms of production value and the number of operators involved, to the spread of outsourcing policies, liberalization and privatization, and the use of the standard cost to establish the level of funding. In the field of public utilities, until a few years ago, the concept of control was intended only in a ＂bureaucratic＂ sense as the capacity to fulfill the formal obligations linked to the strong regulatory context, ignoring aspects that have become fundamental today, such as economy, efficiency, and effectiveness of management. The approach used is deductive and the study ends with the presentation of the possible implications of the use of standard cost and the presentation of an application hypothesis of a balanced scorecard （BSC） for local public transport （LPT）.
文摘Application of Balanced Scorecard （BSC） is not so successful in China in the past few years. This paper is to represent how the company Sichuan Ertan Industrial Corporation （SEICO）, design performance evaluation system to improve its efficiency and effectiveness and satisfy customers＇ needs with the help of BSC principles and methodology. It is found from this case study that the key steps to design performance evaluation system are to： （1） link strategy and performance measurements at company-level; （2） decompose them into all the members in all the units at all the levels of that company; and （3） tie them to an incentive plan. Those steps have not been detailed in publications by Kaplan and Norton.
基金This paper is supported by National Social Science Foundation of China （No.96AJB043） and the Fund for Young Faculty of Tianjin University （No.5110104）.
文摘Balanced scorecard is a strategic information system and a performance measurement system. It integrates almost all the interests of stakeholders and mainly comprises four perspectives： management, operational, marketing, and knowledge.
基金This work was supported in part by the Scientific and Technological Innovation 2030-“New Generation Artificial Intelligence”Major Project(No.2021ZD0140406)the National Natural Science Foundation of China(No.62041201)。
文摘With severe acute respiratory syndrome coronavirus 2 spreading globally and causing 2019 coronavirus disease(COVID-19),a challenge that we unprepared for was about how to optimally plan and distribute limited top-medical resources for patients in need of urgent care.To address this challenge,physicians desperately needed a scientific tool to methodically differentiate between cases with varying severity.In this study,the unique data of COVID-19 intensive care unit(ICU)patients provided by the national medical team in Wuhan were classified into discrete and continuous variable types.All continuous data were discretized using an entropy-based method and transformed into serial information margins,in which each information margin is related to a specific symptom or clinical meaning.Finally,all these native and processed discrete data were used to configure a readable scorecard through logistic regression,which is the desired scientific tool aforementioned.A total of 322 ICU patients(age:[median:64,interquartile range:54-75],males:178[55.28%],and death:72[22.36%])were included in the study.Probabilities of mortality in COVID-19 patients can be evaluated using a scorecard model(calibration slope:1.343,Brier:0.048,Dxy=0.972,and population stability index=0.071),with desired model performances(accuracy=0.948,area under curve=0.99,sensitivity=1,and specificity=0.939).This new model can interpret clinical meanings from complex data,and compare it with existing machine learning methods through a black-box mechanism.This new data-information model answers a critical question of how a computing algorithm produces clinically meaningful results that will help physicians logically allocate medical resources for COVID-19 patients.Notably,this tool has limitations,giving that this research is a retrospective study.Hopefully,this tool will be tested further and optimized for adaptation to similar clinical cases in the future.
文摘The goal of this study is to analyze and characterize customer expectations in the cosmetics sector.Within this framework,first,the extant literature is reviewed,and 12 most prominent performance measurement criteria are identified.Then,these criteria are organized along the four different balanced scorecard dimensions.By employing an Interval Type-2 Fuzzy DEMATEL methodology,the weighted importance of these dimensions and criteria are identified.Additionally,with the Interval Type-2 Fuzzy TOPSIS approach,13 leading cosmetic service providers in Ukraine are ranked based on their relative scores.The findings of the study indicate that consumer is the most significant dimension while learning and growth seem to have the least importance.Similarly,it is also concluded that all consumerfocused criteria(i.e.diversification of services,feedback on the product and services,and customer loyalty)have the highest priorities in the complete criterion set.
文摘The study is an attempt to design a watershed scorecard by identifying and evaluating selected set of indicators,such as surface water quality,ground water quality,soil condition,agriculture condition,and forest condition,which accurately reflect the health of the watershed.Ur River Watershed in Tikamgarh District,Madhya Pradesh was taken as a case study to assess the watershed health.Evaluation was done by calculating different indices for the selected set of indicators and comparing them with the National standards and guidelines.Based on the performance of each indicator,the grades were assigned to the indicators which helped in designing the watershed scorecard.The results revealed that within the watershed,the forest and soil conditions need a considerable plan for improvement in order to maintain the ecosystem whereas the surface water quality,groundwater quality and the agricultural conditions requires protection as well as enhancement in certain areas.
文摘Beijing has successfully delivered an Olympic Games to the world. The 2008 summer Games were marked with distinct Chinese elements, while the rules specified in the Olympic Charter and the International Olympic Committee’s (IOC) written agreement with the host city were strictly followed.
