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
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
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
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
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
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
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.
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.
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.
