Strategy Alignment and Performance Evaluation for Shared Service Centers: A Longitudinal Study on the Role of Balanced Scorecard

2013 ◽  
Author(s):  
C. Janie Chang ◽  
Tsuilin Kuo ◽  
Anne Wu
Keyword(s):  
Performance Evaluation ◽  
Longitudinal Study ◽  
Balanced Scorecard ◽  
Strategy Alignment ◽  
Shared Service ◽  
And Performance

Design and planning of the balanced scorecard: A case study

2007 ◽  
Vol 26 (3) ◽  
pp. 217-227
Author(s):  
Ming-Hon Hwang ◽  
Hsin Rau
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Process Management ◽  
Planning Process ◽  
Company Performance ◽  
Correct Process ◽  
The Balanced Scorecard ◽  
Strategy Planning ◽  
And Performance

In the industrial economy, evaluating company performance based on financial results was good enough. However, in the current globalized and highly competitive environment, maintaining long term competitiveness requires companies to engage in overall strategic planning and performance evaluation. The balanced scorecard is a tool or method for balancing an organization's performance and can react to situations where a company's direction becomes disoriented. This approach assists in strategy planning, process management, and performance evaluation from four perspectives, including financial, customer, internal process, and learning and growth. Good strategy planning provides companies with a correct management direction, correct process management ensures the efficient execution of plans, and correct performance evaluation illustrates the execution results. This study mainly focuses on how a large rubber company in Taiwan utilizes the balanced scorecard in its organization. As the technical perspective is important in the rubber keypad industry, besides the four above perspectives, this company has added the technical perspective. By introducing this company and its progress in implementing the balanced scorecard, this study hopes to provide other companies, especially rubber companies, with a planning direction and reference for the future implementation of the balanced scorecard.

scholarly journals Using of the Balanced Scorecard for Performance Evaluation: Empirical Evidence from the Listed Corporations in the Palestine Exchange (PEX)

2016 ◽  
Vol 11 (3) ◽  
pp. 215
Author(s):  
Raed Ibrahim Saad ◽  
Zahran Mohammad Ali Daraghma
Keyword(s):  
Performance Evaluation ◽  
Strategic Planning ◽  
Empirical Evidence ◽  
Business Process ◽  
Balanced Scorecard ◽  
Descriptive Statistics ◽  
The Balanced Scorecard ◽  
Process Indicators ◽  
And Performance ◽  
Growth Indicators

<p>This manuscript is aiming at testing the extent to which the listed Palestinian corporations in the Palestine Exchange (PEX) are using the four perspectives of the Balanced Scorecard (BSC) in evaluating the performance. In order to achieve the previous objective, this paper uses a questionnaire to investigate the opinions of the financial managers of the listed corporations in thePEX. In relation to the results of the distributed questionnaire forms, there are 37 questionnaire forms, where 32 questionnaire forms were returned (32 out of 37) which presents (86.5%). This study employs the descriptive statistics in order to state the outcomes. However, the findings of this paper state the following points: (1) The financial managers rely on the financial and customer perspectives for evaluating the performance of the listed corporations in thePEX. (2) The Palestinian listed corporations do not rely on the learning and growth indicators for measuring the performance. (3) The Palestinian listed corporations do not rely on the business process indicators for measuring the performance. (4) This paper concludes that the listed corporations in Palestine do not rely on theBSCindicators for measuring the performance in a correct and complete way.</p>Finally yet importantly, this manuscript strongly recommends the listed corporations in the PEX to adopt the BSC for evaluating the performance. It also recommends the Palestine Exchange to obligate the listed corporations to use the BSC as a tool for strategic planning and performance evaluation.

Mediating role of balanced scorecard on the relationship between uncertainty and performance in the manufacturing companies in Jordan

2021 ◽  
Vol 14 (3) ◽  
pp. 261
Author(s):  
Sabarina Mohammed Shah ◽  
Suzan Abed ◽  
Mazlina Mustapha ◽  
Nor Aziah Abu Kasim ◽  
Almothanna Jamil Abu Allan
Keyword(s):  
Balanced Scorecard ◽  
Manufacturing Companies ◽  
Mediating Role ◽  
And Performance ◽  
The Relationship

The Aviation Operational Environment

2011 ◽  
pp. 241-282 ◽  
Author(s):  
Ronald John Lofaro ◽  
Kevin M. Smith
Keyword(s):  
Decision Making ◽  
Performance Evaluation ◽  
Automated System ◽  
Use Value ◽  
Flight Crew ◽  
Operational Environment ◽  
Decision Performance ◽  
Flight Simulators ◽  
And Performance

This chapter will focus on the role of pilot/flightcrew training and performance evaluation in the identification and management of risk, especially while aloft and in changing conditions. The chapter will integrate different- but we posit interrelated, topic areas: First, a decision-making paradigm for flight crew’s use in the operational environment. Second, training and performance evaluation in flight simulators (FS), as well as the design and development of FS scenarios to test decision performance. Third, Relevant Federal Aviation regulations (FAR’s) and approved programs in current pilot/flightcrew training. Fourth, accident investigations; the role and use-value of accident investigation data in flying safety. Finally, the authors will present recommendations for the next steps in the development and use of new and emerging technologies for maximum pilot/flight crew decision performance and safety. This will be done via a collaborative ground-air, automated system and is what we propose to achieve our goal, increasing safety of flight.

Mediating role of balanced scorecard on the relationship between uncertainty and performance in the manufacturing companies in Jordan

2021 ◽  
Vol 14 (3) ◽  
pp. 261
Author(s):  
Almothanna Jamil Abu Allan ◽  
Nor Aziah Abu Kasim ◽  
Mazlina Mustapha ◽  
Sabarina Mohammed Shah ◽  
Suzan Abed
Keyword(s):  
Balanced Scorecard ◽  
Manufacturing Companies ◽  
Mediating Role ◽  
And Performance ◽  
The Relationship

scholarly journals Evaluating the level of employee engagement in strategy implementation using the Balanced Scorecard

2019 ◽  
Vol 21 (2) ◽  
pp. 82
Author(s):  
Goitseone Klinck ◽  
Martha Esther Moraka
Keyword(s):  
Performance Management ◽  
Employee Engagement ◽  
Balanced Scorecard ◽  
Human Resources Management ◽  
Target Population ◽  
Research Strategy ◽  
Strategy Implementation ◽  
The Balanced Scorecard ◽  
And Performance

<p>The term ‘employee engagement’ has been debated in human resources management, with particular emphasis on discussions centred on employee motivation, job satisfaction and productivity. Recent research shifted focus to show its significance in performance management. Research is still scanty on the linkage of employee engagement, overall organisation performance and the strategic management process. This research aimed at assessing the role of employee engagement in strategy implementation using the Balanced Scorecard for a Ministry of Minerals Resources. Knowledge of the importance of engagement in the execution of the organisation’s strategy and performance management was sought and the role of leadership in driving employee engagement in the workplace. A quantitative research strategy was used to gather data from a target population of 120 participants through the use of questionnaires. Findings revealed that awareness of the importance of engaged employees in the execution of an organisation strategy is relatively high and can positively contribute to increased productivity and performance, particularly if the Business Scorecard tool is understood by all employees and appropriately cascaded to them. The study also recommended that a positive organisational culture be cultivated so that all employees have the same vision, motivation and drive to improve productivity.</p>

8. Accounting as control

2014 ◽  
Author(s):  
Christopher Nobes
Keyword(s):  
Performance Evaluation ◽  
Cash Flow ◽  
Balanced Scorecard ◽  
Economic Resources ◽  
Coordination Control ◽  
Strategic Objectives ◽  
Balanced Scorecards ◽  
And Performance ◽  
Cash Flow Forecasts ◽  
High Level

How does budgeting work, and how is it useful? What are standard costs and how do they help in controlling production? How can a balanced scorecard improve control? ‘Accounting as control’ looks at some ways in which accounting can be used by managers to control their organizations. The two main high-level purposes of budgeting are to optimize the use of the economic resources within the firm in order to maximize profit, and to help the firm to achieve its overall strategic objectives. Six aspects of budgeting are considered: planning, motivation, delegation, communication/coordination, control, and performance evaluation. Cash flow forecasts, flexible budgeting, zero-base budgeting, standard costings, and balanced scorecards are also explained.

Sign in / Sign up

Export Citation Format

Share Document