Performance Evaluation Accounting With Inputs Non-Discretionary Factors in an Integrated BSC-DEA Methodology

Subject Areas : Futurology

E., Najafi ¹ , M. B. Aryanejad, ² , F. , Hosseinzadeh Lotfi ³ , A. Ebnerasoul ⁴

1 - ندارد
2 - ندارد
3 - ندارد
4 - نویسنده مسئول یا طرف مکاتبه

Received: 2008-06-08 Accepted : 2009-01-22 Published : 2009-10-23

Keywords: Data Envelopment Analysis, Balanced Scorecard,

Abstract :

Measuring the performance of a production system has been an important task in management forpurposes of control, planning, etc. The Balanced Scorecard allows us to do just that. BSC is widelyused in government and industry because of the clear representation of the relationship and logicbetween the key performance indicators(KPI) of 4 perspectives - financial, customer, internal process,and learning and growth. in the other hand , Traditional studies in data envelopment analysis (DEA)view systems as a whole when measuring the efficiency, ignoring the operation of individualprocesses within a system. We present and demonstrate a multi-criteria approach for evaluating everyprojects in different stages. Our approach integrates the balanced scorecard (BSC) and dataenvelopment analysis (DEA) and develops an extended DEA model. The input and output measuresfor the integrated DEA–BSC model are grouped in “cards” which are associated with " B S C ". Withefficiency decomposition, the process which causes the inefficient operation of the system can beidentified for future improvement. finally we illustrate the proposed approach with a case studyinvolving six banking branches.