أثر تطبيق بطاقة الأداء المتوازن على تطبيق إستراتيجية المؤسسة : دراسة حالة المجمع الشرقي لأغذية الأنعام ONAB بأم البواقي = L'Effet de l'Application de Balanced Scorecard sur la Stratégie de l'Entreprise : Cas de l’Office National 'Aliment de Bétail ONAB de l'Est, Oum-El Bouaghi = The Impact of Applying the Balanced Scorecard on the Enterprise’s Strategy : Case of the East National Diwan of Foods for Cattle, Oum El-Bouaghi

2017 ◽  
Vol N.A. (51) ◽  
pp. 312-330
Author(s):  
السعيد بريكة ◽  
فريد خميلي
Keyword(s):  
Balanced Scorecard ◽  
The Balanced Scorecard ◽  
Enterprise's Strategy ◽  
The Impact

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.

scholarly journals The Impact of Cognitive Integration between the Traditional Balanced Scorecard and the Information Technology Balanced Scorecard on the Entrepreneurship Value of the Jordanian Public Shareholding Industrial Companies

2017 ◽  
Vol 13 (1) ◽  
pp. 153
Author(s):  
Usama Abdul Moneim ◽  
Ala Jaber Matarneh ◽  
Samer Akour
Keyword(s):  
Balanced Scorecard ◽  
Stock Exchange ◽  
Integrated System ◽  
Cognitive Integration ◽  
The Balanced Scorecard ◽  
Institutional Leadership ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
The Impact

Due to the increased competition between the various industrial companies at the local and international levels, there became a need to adopt modern and effective methods and tools that enable such companies to acquire and maintain competitive advantages that help them choose, apply and assess the strategies adopted. One of the most important tools is the Balanced scorecard according to the leadership concept and the decisions of the COBIT committee; this tool had a great concern and attention by researchers or businessmen; applying it led to a remarkable success in some companies, which made it move from a mere tool of management to an integrated system of strategic management. The method of measuring the balanced scorecard according to the COBIT committee helps the industrial companies’ measure their strategic performance wisely and even goes further in helping formulate the companies' industrial strategies in a pioneer method, translate them into strategic goals, translate these objectives into strategic measurements achieving a follow-up and finally assess the industrial strategy locally and globally. Accordingly, the study aimed at shedding light on the impact of the cognitive integration among the dimensions of the traditional balanced scorecard and the IT balanced scorecard on the Entrepreneurship value in the industrial companies. The study community consisted of all the public shareholding industrial companies listed on Amman Stock Exchange by the end of (2015) amounting to (63) (Annual Report of Amman Stock Exchange, 2016). (56) Companies were randomly selected to form the study sample. One of the most important results of the study is that the effectiveness of measuring the quality of applying the traditional Balanced Scorecard and the IT Balanced Scorecard will create the Entrepreneurship value of the industrial companies, thus contributing to achieving the company's strategic objectives. The study recommended the need that the industrial companies follow up the local and international issues linked with the IT related to applying the balanced scorecard to reach for the institutional leadership with the need that such companies encourage innovation processes, accepting new ideas and motivating employees to provide innovative ideas.

scholarly journals The Moderating Effect of Procedural Justice on the Effectiveness of the Balanced Scorecard in Improving Managerial Performance through Organizational Commitment

2010 ◽  
Vol 12 (3) ◽  
pp. 415
Author(s):  
Supriyadi Supriyadi
Keyword(s):  
Organizational Commitment ◽  
Procedural Justice ◽  
Balanced Scorecard ◽  
Moderating Effect ◽  
Managerial Performance ◽  
Financial Measures ◽  
The Balanced Scorecard ◽  
Nonfinancial Measures ◽  
The Impact ◽  
The Relationship

This study extends prior studies on the effectiveness of theBalanced Scorecard (BSC) to improve managerial performancedone by Lau and Mosser (2008) and Lau and Sholihin (2005).Specifically, the study empirically tests the moderating effects ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and managerial performance. Italso tests the impact of organizational commitment on performance.Based on survey data from 76 respondents, the results indicate thatperceived procedural justice in the use financial and nonfinancialdimensions of the BSC is associated with managers’ organizationalcommitment. It further finds that organizational commitment ispositively related to performance. The study extends the literatureby providing empirical evidence about the moderating effect ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and organizational commitment.Keywords: balanced scorecard; organizational commitment; financial measures;managerial performance; moderating effect; nonfinancial measures;procedural justice

IT, Business Processes & Performance

2010 ◽  
pp. 50-77
Author(s):  
Robert van Wessel
Keyword(s):  
Balanced Scorecard ◽  
Business Performance ◽  
Business Processes ◽  
Specific Method ◽  
The Balanced Scorecard ◽  
Case Study Analysis ◽  
It Value ◽  
General Business ◽  
The Impact

This chapter describes literature about IT investments, and the impact of IT on the performance of a firm. The reason for this study is that effects of IT standards, which are an integral part of IT, will be investigated in several case studies. Supporting the case study analysis, a method will be adopted that is used to assess business performance from IT in general. Business performance in general can be assessed from different angles, such as financial performance, process performance and transaction performance. Literature from various disciplines shows the complexity of and the disagreement as regards measurement and description of business performance. However, it is generally accepted that these impacts can be assessed best at the intermediate level: that of business processes. After the introduction, literature dealing with IT value and business performance will be discussed. Then a specific method, the Balanced Scorecard, will be dealt with and an explanation is given why we used it in this research. This chapter concludes with a look at the concept of flexibility, as part of business performance, and what it means in relation to IT standards.

Improving the Industrial System Performance by Using the Balanced Scorecard Instrument

2015 ◽  
Vol 808 ◽  
pp. 370-375
Author(s):  
Flavia Fechete ◽  
Anișor Nedelcu
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Industrial System ◽  
Financial Indicators ◽  
The Balanced Scorecard ◽  
Critical Areas ◽  
Future Success ◽  
Comprehensive Picture ◽  
Strategy Map ◽  
The Impact

Nowadays, managers recognize the impact that measures have in performance. The balanced scorecard is a new tool that complements traditional measures of business unit performance. The scorecard contains a diverse set of performance measures, including financial performance, customer relations, internal business processes, and learning and growth.The Balanced Scorecard provides leaders with a process to describe strategy – both what the organization wants to accomplish and how it intends to realize its strategic outcomes. Taking all the objectives and measures together into a strategy map of cause-and-effect relationship across the four perspectives provides a comprehensive picture of the organization’s value creating activities.The analysis developed in this paper aims is to examine the critical areas of an industrial system as product, process, customer and market perspective. The study will provide managers four different perspective from which to choose measures: from traditional financial indicators, to measures for improving customer satisfaction, internal processes and innovation and improvement activities, focusing on the company’s current and future success.

scholarly journals Problems and Solutions of Balanced Scorecard in Small and Medium Sized Enterprises

2020 ◽  
Vol 4 (3) ◽  
pp. 82
Author(s):  
Hongyang Ye
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Evaluation System ◽  
Dynamic Performance ◽  
The Balanced Scorecard ◽  
Performance Evaluation System ◽  
Problems And Solutions ◽  
Enterprise's Strategy ◽  
Traditional Performance ◽  
Internal Business Process

<p>The balanced scorecard is a new dynamic performance management system which is different from the traditional performance evaluation system. It effectively transforms the enterprise’s strategy into four operational dimensions: finance, customer, internal business process, learning and growth. This paper introduces the balanced scorecard and discusses the problems existing in the application of the balanced scorecard in small and medium-sized enterprises. It summarizes the solutions accordingly.</p>

scholarly journals PROSES PENYUSUNAN ANGGARAN DAN PENILAIAN KINERJA DITINJAU DARI ASPEK PERILAKU (Studi Kasus Pada Perguruan Tinggi Swasta ”X” Di Surabaya)

2017 ◽  
Vol 13 (1) ◽  
pp. 18
Author(s):  
Endang Dwi Retnani
Keyword(s):  
Balanced Scorecard ◽  
Negative Impact ◽  
Private University ◽  
The Balanced Scorecard ◽  
Real Performance ◽  
Participative Approach ◽  
Variant Analysis ◽  
And Performance ◽  
The Impact ◽  
Responsibility Center

This study intends to find out the impact of planning and budgeting processes and performance measures on the behaviour of the responsibility center managers employed in a private university “X”. Method used in this study was qualitative research approach.The results showed that planning and budgeting submission processes with a bottom up participative approach influenced the behaviour of the responsibility center managers. Their appreciation and togetherness feeling was developed, as well as their commitment to execute the planned program and budgeting. Secondly, in the case that the approved planning and budgeting was implemented not as expected and planned without any explanation yielded a negative behaviour to the central managers that were shown by their less optimum potential works or with no action at all. Thirdly, financial performance measured with variant analysis was not reflecting the real performance of the responsibility center managers. The fact could cause misinterpretation of the management and also negative impact. It brought frustration among the responsibility center managers who actually had good performance. Furthermore, performance measurement, that is mainly based on financial aspects and neglecting non financial ones, influenced the reluctance of the responsibility center managers who just considered short term purposes and reluctant to make innovation. And last, by following steps suggested in the Balanced Scorecard, it could be able to define the Key Performanc Indicators of responsibility center managers with taking into consideration either financial or non financial aspects.

scholarly journals How companies work and fail to work with business intelligence

2017 ◽  
Vol 7 (2) ◽  
Author(s):  
KLAUS SOLBERG SØILEN
Keyword(s):  
Decision Making ◽  
Balanced Scorecard ◽  
Business Intelligence ◽  
Organizational Decision Making ◽  
Performance Technology ◽  
Military Organizations ◽  
The Balanced Scorecard ◽  
English Grammar ◽  
Business Intelligence Systems ◽  
The Impact

Most papers in this issue deal with different sides of business intelligence systems. Empirical data froma number of countries and companies are gathered to illustrate how companies work and fail to workwith competitive intelligence.The paper by Alnoukari and Hanano, entitled “Integration of business intelligence with corporatestrategic management,” deals with the relationships between business intelligence and strategicmanagement. The paper proposes a BSC-BI framework that facilitates the integration of businessintelligence with the balanced scorecard methodology using an example of a case from the telecomindustry.The paper by Jürgens, “Patent bibliometrics and its use for technology watch,” is on the topic oftechnology watch and statistical analysis of patent information and proposes patent indicators fortechnology watch activities, which are classified into four categories: performance, technology, patentvalue and collaboration indicators. The case of nanotechnology for a whole country is applied asexample.The paper by Søilen, “Why care about competitive intelligence and market intelligence? The case ofEricsson and Swedish Cellulose Company (SCA),” tries to answer that question with an example of twoSwedish companies. The history of the intelligence function in private companies is compared to that ofstate and military organizations. The most interesting question turns out to be why more companiesdon't pay attention to CI and MI when so many arguments speak to their advantages.The paper by Gauzelin and Benz is entitled “An examination of the impact of business intelligencesystems on organizational decision making and performance: The case of France”. This empirical studyexamines the impact of business intelligence systems on organizational decision-making andperformance. They found that when BI systems are deployed in SMEs, they facilitate timely decisionmaking, improve organizational efficiency, enable a company to meet client’s needs appropriately andlead to more satisfied employees.The paper by Langlois and Chauvel is entitled “The impact of supply chain management on businessintelligence”. The authors argue for why it makes sense to see the BI function as an extension of supplychain management, but moreover they show how difficult it has become to separate BI from other ITintensive processes in the organization.As always, we would above all like to thank the authors for their contributions to this issue of JISIB.Thanks to Dr. Allison Perrigo for reviewing English grammar and helping with layout design for allarticles and to the Swedish Research Council for continuous financial support.

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