Results 171 to 180 of about 26,449 (216)
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Balanced Scorecard in Hospitality
2013 Seventh International Conference on Complex, Intelligent, and Software Intensive Systems, 2013This study assessed the Balanced Scorecard (BSC) approach to strategy and its usefulness for three buffet-service restaurants in Taiwan. Data were gathered from fourteen members of upper management via face-to-face in-depth interviews. Content analysis showed an application of the BSC in all four category groupings identified in the BSC framework.
Shu-Chuan Liu, Chung-Hao Chen
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Resume as a balanced scorecard: Teaching the balanced scorecard using analogy
SSRN Electronic Journal, 2009In managerial accounting courses, students lacking business experience find the balanced scorecard (BSC) an inherently difficult topic to understand. Students may lack an understanding of business strategy, the BSC's perspectives, and the measures that a BSC uses to report performance.
Christian Mastilak, Michele Matherly
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Beyond the Balanced Scorecard: Towards the Dynamic Balanced Scorecard
2009 11th International Conference on Computer Modelling and Simulation, 2009This article provides an overview of the traditional balanced scorecard in organizational decision making. It is argued that traditional balanced scorecard fails to capture the dynamics of inter-related variables of the business processes and the organizational systems.
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Manufacturing Engineer, 2002
From this early experience, the concepts of manufacturing/industrial 'efficiency' were born with the underlying comparison of 'standard time' to available hours usually calculated from the discipline of 'clocking in'. Whilst the concept of manufacturing efficiency is still a valid one even today, the shortcomings of such an approach are now well ...
R. Gane, N. Haigh, A. O'Brien
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From this early experience, the concepts of manufacturing/industrial 'efficiency' were born with the underlying comparison of 'standard time' to available hours usually calculated from the discipline of 'clocking in'. Whilst the concept of manufacturing efficiency is still a valid one even today, the shortcomings of such an approach are now well ...
R. Gane, N. Haigh, A. O'Brien
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The balanced scorecard: comments on balanced scorecard commentaries
Journal of Accounting & Organizational Change, 2012PurposeThe purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC).Design/methodology/approachThe author's comments are based on his personal writing, teaching, speaking about, and implementing the BSC during the past 20 years.FindingsThe author finds ...
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Balanced scorecard and balanced scorecard for processes and activities [PDF]
Operations Research and Decisions, 2007 The balanced scorecard is a management system that enables organizations to clarify their vision and strategy and translate them into action. In four perspectives it can catch most important targets of the firm. Activity Based Costing (ABC) is a method which can estimate cost of process and activities.
Dorota Kuchta, Radoslaw Rynca
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General Management: La Balanced Scorecard (The Balanced Scorecard)
SSRN Electronic Journal, 2020Italian Abstract: Il presente lavoro ha lo scopo di fornire un contributo a studenti dei primi anni di laurea in percorso economico-aziendalistici che per la prima volta affrontano temi di management. La premessa a tale lavoro e l'articolo di La Rocca (2016) sul concetto di valore economico, in quanto tale concetto rappresenta la chiave di lettura e ...
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The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard
Accounting, Organizations and Society, 2003The Balanced Scorecard currently receives much attention. This article analyses the means by which the authors of The Balanced Scorecard have created that attention. Is it the result of a new and convincing theory,or is it merely the result of persuasive rhetoric,where convincing theory differs from solely persuasive rhetoric in that concepts and ...
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2011
Critical Software has started implementing a Balanced Scorecard system to improve the relation between its strategic objectives and the measures necessary to achieve them. So far, this has been done mostly at the qualitative level, but the company would now like to take the next step and proceed to a more quantitative stage. The questions raised at the
Freitas, Pedro +2 more
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Critical Software has started implementing a Balanced Scorecard system to improve the relation between its strategic objectives and the measures necessary to achieve them. So far, this has been done mostly at the qualitative level, but the company would now like to take the next step and proceed to a more quantitative stage. The questions raised at the
Freitas, Pedro +2 more
openaire +3 more sources