strategic learning & the balanced scorecard

1996 ◽  
Vol 24 (5) ◽  
pp. 18-24 ◽  
Author(s):  
Robert S. Kaplan ◽  
David P. Norton
Keyword(s):  
Balanced Scorecard ◽  
Strategic Learning ◽  
The Balanced Scorecard

scholarly journals The Balanced Scorecard and the Strategic Learning Process: A System Dynamics Modeling Approach

2015 ◽  
Vol 2015 ◽  
pp. 1-20 ◽  
Author(s):  
Steen Nielsen ◽  
Erland H. Nielsen
Keyword(s):  
System Dynamics ◽  
Balanced Scorecard ◽  
Measurement Model ◽  
Quantitative Model ◽  
Strategic Learning ◽  
Dynamics Modeling ◽  
The Balanced Scorecard ◽  
Short And Long Term ◽  
Methodological Aspects

The main purpose of this paper is to improve on the conceptual as well as the methodological aspects of BSC as a quantitative model by combining elements from traditional balanced scorecard (BSC) thinking with the Systems Thinking. This is done by combining short and long term aspects of measurements. The result is then used to build and construct a balanced scorecard model for strategic learning with the specific aim to maintain satisfied customers and motivated employees. Strategic planning, operational execution, feedback, and learning are some of the most important key features of any performance measurement model. This paper aims to address not only the conceptual domain related to BSC, that is, learning and system dynamics causality and feedback, but also the methodological domain concept of precision solved by differential equations. Our results show how a potential move from a static strategic vision map to a linked and dynamic understanding may be not fully realistic but very useful for learning purposes. The new knowledge obtained from the learning feedbacks fertilizes both decision discussion and decision-making and what may be required in order to move to the next level of BSC and system dynamics integration.

scholarly journals Analisis Pengelolaan Kinerja Organisasi Berbasis Balanced Scorecard Pada Kpp Madya Malang

MANAJERIAL ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 141
Author(s):  
Feri Ardana ◽  
Gatot Sudjono
Keyword(s):  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Strategic Learning ◽  
Performance Achievement ◽  
The Balanced Scorecard ◽  
Stakeholder Perspective ◽  
Quantitative Descriptive ◽  
The One

Purpose - The aims of this study are determine performance achievement and identify the constraints of implementation performance management based on Balanced Scorecard in KPP Madya Malang. Design/Methodology/Approach - This research combines qualitative and  quantitative  descriptive. The  discussion  is  focused  on  discussing performance management based on the Balanced Scorecard which consists of four perspectives. Results and Discussion - The results showed that the Organizational Performance Value in Malang Malang KPP reached 101.74% meaning that overall the achievement of the Malang KPP Madya NKO had a good performance. Based on the description of the achievements of the NKO shows that the linkage of financial perspectives with non-financial perspectives has not created a maximum causal relationship. Conclusion – The results of study prove that the Organizational Perfomance at KPP Madya Malang in 2016 has a good performance and have the four Balanced Scoredcard perspectives is three perspectives are in green status such as customer perspective, internal business processes perspective, and growth and learning perspective, while the one perspective that shows red status is the Stakeholder perspective. Research Implications – It is expected that the results of this study can provide Feedback and Learning on the strategies that have been implemented and can develop strategic learning for continuous improvement and can also provide insight to the KPP Madya Malang about the importance of education in BSC-based performance management and rewards. Research Limitations – This study conducts performance appraisals only based on a Balanced Scorecard based measurement, further research can use measurement of more than one method to strengthen and assess the overall results.

scholarly journals Balanced Scorecard: Key Tool for Strategic Learning and Strengthening in Business Organizations

2020 ◽  
Vol 9 (3) ◽  
pp. 1
Author(s):  
Vega Falcón Vladimir ◽  
Navarro Cejas Mercedes ◽  
Cejas Martínez Magda Francisca ◽  
Mendoza Velazco Derling José
Keyword(s):  
Balanced Scorecard ◽  
Longitudinal Design ◽  
Management Tool ◽  
Business Organizations ◽  
Strategic Learning ◽  
The Balanced Scorecard ◽  
Administrative Management ◽  
Documentary Analysis ◽  
Management Processes ◽  
High Satisfaction

The Balanced Scorecard has been conceived as a key tool in administrative management processes, becoming significant contributions for business organizations. The objective of the article was to analyze the intention of analyzing the perspectives, advantages and possible barriers that limit the success and / or applicability of this administrative tool, achieving through the theoretical bases to demonstrate the usefulness of this management tool, which today It constitutes a coherent instrument whose indicators determine the parameters for the management measurement. The research had a descriptive-explanatory character, with longitudinal design. A digital documentary analysis was applied. The results were analyzed using the Balanced Scorecard Usage Survey 2018 system. The study revealed that this tool is considered an important contribution to the organizational management, with a high satisfaction for its use, finally guidelines for new investigations are recommended analyzing the causes of bad practices in its design and implementation.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

ANALISIS KINERJA KEUANGAN IAIN PONTIANAK TAHUN 2014-2018 BERDASARKAN PENDEKATAN BALANCE SCORECARD

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
JATRIANA B2041142013
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Six Sigma ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
College And University ◽  
University Planning ◽  
Education Journal ◽  
Study Application

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.

Application of the Balanced Scorecard in the Veterinary company and Supplies Pa'lante S.P.R of R.L. of C.V

2019 ◽  
pp. 11-16
Author(s):  
Guillermo Benítez López ◽  
Margarita Cruz-Chávez ◽  
María de los Ángeles Valdez-Pérez
Keyword(s):  
Balanced Scorecard ◽  
Business Strategies ◽  
Reliable Measurement ◽  
The Balanced Scorecard ◽  
Proper Functioning ◽  
Measurement Strategy ◽  
A Company ◽  
And Training

The objective of the application of the Balanced Scorecard methodology in the Veterinary and supplies PA`LANTE S.P.R. OF R.L. DE C.V. In the area of production and repair of trailers is to identify exactly what should be monitored to introduce a reliable measurement strategy that provide information on performance and understand why they are giving certain results, the methodology is to align the companies towards the achievement of business strategies, through tangible objectives and indicators as it converts the vision of companies into action through a coherent set of indicators grouped into four business perspectives that are: Financial, Clients, Internal Processes and Training and Growth since this methodology suggests that these perspectives cover all the processes necessary for the proper functioning of a company. The contribution of the methodology is to determine what factors are influencing the area of production and repair of trailer that are affecting the production times considering the last three quarters of the year 2018.

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