Presented a dynamic Model to simulate the Balanced Score Card with the goal of efficient Strategies (Case study: Mahan air)

Subject Areas : Management Accounting

دکتر عباس طلوعی اشلقی ¹ , الناز بیگلری ²

1 - ندارد
2 - ندارد

Received: 2010-07-08 Accepted : 2011-10-02 Published : 2010-09-23

Keywords: BSC, Dynamic system, Efficiency,

Abstract :

Kaplan and Norton Introduced BSC instrument on organization field. Presumptionfor accessing the organization operation implied that not only limited to the traditionalfinancial criterion but also completed with the customer satisfaction factors, internalprocess and growing abilities.BSC is a comprehensive tool for the operational assessment. Dynamic system isalso a tool for reviewing and analyzing the behavior of a system with case and effectrelationship. In order to understanding the digit index influenced factors , dynamicmodel is an efficient tool. Simulation based on BSC ability by the what if test candetermine the appropriate strategies and goals. This article described the executiveways with the BSC and dynamic system in order to the efficiency and dominant theweakness in Mahan air line.