Designing and operating of BSC as a comprehensive system of performance assessment

Subject Areas : Futurology

R. Shabahang ¹ , M. Ebrahimi ²

1 - ندارد
2 - ندارد

Received: 2015-01-14 Accepted : 2015-01-14 Published : 2005-12-22

Keywords: Balanced Scorecard, Learning and Growth perspectiv, Internal perspective, Customer&#x0D, &#x0D, perspective, Financial Perspective, Strategic Grid, Self assessment,

Abstract :

It was a long time that human kind was waiting for 21st century and it has brought us a great deal ofproblems more than previous time and these days we can hardly find stable organization more over, thepriorities are going to change so it is obvious that we should adapt ourselves to accept new technology andcompetitive efforts and it is necessary to know more about our status in order to make a reasonable attemptin our normal business days and we should be able to predict the outcome in future. Therefore, we shouldhave a brilliant strategy to achieve to these goals in the exact period according to our plan.In this due, without a doubt there was a great need to obtain comprehensive performance assistance whichis evaluated according to the organization’s strategies.In 1992 the Balanced Scorecard (BSC) was presented by Kaplan and Norton. This new method says thatsome custom’s methods like (ROI) are not complete approaches to present the organization’s function.BSC is analyzing procedures in learning and growth, internal, customer and financial perspective which isrepresented the most departments of the organization.BSC is paying attention to financial and not financial goals, quality and quantity and clarify what we havedone in the past and what we should do in the future.In this project first: The BSC models have designed in 8 steps according to strategy of one samplecompany then the relation between four perspective have tested.The major assumptions are as bellows:1- There is a meaningful connection between training and internal perspective.2- There is a meaningful connection between internal perspective and customer’s satisfaction.3- There is a meaningful connection between customer’s satisfaction and profitIn conclusion, the project presented that there were meaningful connections between training and internalperspective, internal perspective and customer’s satisfaction, customer’s satisfaction and profit of theorganization.