A new technique for evaluating the balanced scorecard dashboard values

Yuval Cohen

פרסום מחקרי: פרסום בכתב עתמאמרביקורת עמיתים


Determining the contents and weights of a balanced scorecard (BSC) evaluation system constitutes a major challenge in its implementation. Although it would be ideal to measure directly the contribution towards the strategy and vision, the content must be based on data from periodic measures. This paper presents a new technique for designing a BSC using the principles of quality function deployment (QFD) to propagate the strategy into sound and applicable measures and compute proper weights. BSC divides its measures into: (1) short-term performance; (2) long-term performance and growth; (3) internal efficiency; (4) external relationships. Each of these four components is assigned three hierarchical cascading matrices in a QFD style. The matrices are then used to translate the strategy into measures, required activities and desired results that are weighted accordingly and measured periodically.

שפה מקוריתאנגלית
עמודים (מ-עד)78-84
מספר עמודים7
כתב עתProblems and Perspectives in Management
מספר גיליון1
סטטוס פרסוםפורסם - 2011

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