A Balanced Scorecard Approach to Public Relations Management Assessment.

Science.gov (United States)

Fleisher, Craig S.; Mahaffy, Darren

1997-01-01

Describes a new managerial approach to assessing public relations/communications (PR/C) performance using a "balanced scorecard." Reviews the current state of PR/C management assessment; illustrates the balanced scorecard framework; highlights its strengths and weaknesses; describes the process of applying the scorecard to PR/C units;…

SCOPE: a scorecard for osteoporosis in Europe.

Science.gov (United States)

Kanis, J A; Borgström, F; Compston, J; Dreinhöfer, K; Nolte, E; Jonsson, L; Lems, W F; McCloskey, E V; Rizzoli, R; Stenmark, J

2013-01-01

The scorecard summarises key indicators of the burden of osteoporosis and its management in each of the member states of the European Union. The resulting scorecard elements were then assembled on a single sheet to provide a unique overview of osteoporosis in Europe. The scorecard for osteoporosis in Europe (SCOPE) is an independent project that seeks to raise awareness of osteoporosis care in Europe. The aim of this project was to develop a scorecard and background documents to draw attention to gaps and inequalities in the provision of primary and secondary prevention of fractures due to osteoporosis. The SCOPE panel reviewed the information available on osteoporosis and the resulting fractures for each of the 27 countries of the European Union (EU27). The information researched covered four domains: background information (e.g. the burden of osteoporosis and fractures), policy framework, service provision and service uptake e.g. the proportion of men and women at high risk that do not receive treatment (the treatment gap). There was a marked difference in fracture risk among the EU27. Of concern was the marked heterogeneity in the policy framework, service provision and service uptake for osteoporotic fracture that bore little relation to the fracture burden. For example, despite the wide availability of treatments to prevent fractures, in the majority of the EU27, only a minority of patients at high risk receive treatment for osteoporosis even after their first fracture. The elements of each domain in each country were scored and coded using a traffic light system (red, orange, green) and used to synthesise a scorecard. The resulting scorecard elements were then assembled on a single sheet to provide a unique overview of osteoporosis in Europe. The scorecard will enable healthcare professionals and policy makers to assess their country's general approach to the disease and provide indicators to inform future provision of healthcare.

PERANCANGAN BALANCED SCORECARD UNTUK PENGEMBANGAN STRATEGI DI SEAMEO BIOTROP

Directory of Open Access Journals (Sweden)

Dewi Suryani

2014-09-01

Full Text Available ABSTRACTThe objectives of the research were 1 Outlining the vision, mission, and strategy of SEAMEO into strategic objectives in four perspectives of the Balanced Scorecard, 2 Determining KPIs, targets, strategic initiatives, and strategy map which can be implemented by Seameo Biotrop , 3 Designing a causal relationship of the strategic objectives through strategic map, and 4 Formulating managerial implications for Seameo Biotrop. The result showed that in the financial perspective four key indicators were identified, in the customer perspective five key indicators were identified, and both in the internal business process and the learning and growth perspective three key indicators were identified. In the financial perspective, amount of funding received from the Government shows the highest contribution to the institution's performance, meanwhile in the customer perspective, number of regular/new research/program conducted in collaboration with academia, research and development organizations, and other related industries shows the highest contribution to institution's performance. In the internal business process perspective, number of MOU signed and implemented shows the highest contribution to the institution’s performance, and in the growth and learning perspective, ratio of labor productivity shows the highest contribution to the institution's performance. Keywords: seameo biotrop, balanced scorecard, KPIABSTRAKTujuan dari penelitian ini adalah 1 menguraikan visi, misi, dan strategi Seameo menjadi tujuan strategis dalam empat perspektif Balanced Scorecard, 2 menentukan KPI, target, inisiatif strategis, dan peta strategi yang dapat diterapkan oleh Seameo Biotrop, 3 merancang hubungan sebab akibat dari tujuan strategis melalui peta strategis, dan 4 merumuskan implikasi manajerial untuk Seameo Biotrop. Metode analisis data yang digunakan adalah Balanced Scorecard dan Key Performance Indicator. Hasil penelitian menunjukkan bahwa dalam

Driving Improvement with a Balanced Scorecard

Science.gov (United States)

Cowart, Scott K.

2010-01-01

This article describes how a school district's use of a transparent tool coalesced support for systemic improvement. The author was looking for a way to push improvement in his 4,000-student school system when he discovered the balanced scorecard, a strategic tool for performance management. The author details how the balanced scorecard helped him…

Kritieke Succes Factoren en de Balanced Scorecard

NARCIS (Netherlands)

Van Veen-Dirks, P.M.G.; Wijn, M.F.C.M.

1999-01-01

Zowel de Balanced Scorecard als de bepaling van Kritieke Succes Factoren kunnen worden beschouwd als methoden om te komen tot de tegenwoordig zo noodzakelijk geachte niet-financiele indicatoren. Over de relatie tussen Balanced Scorecard en Kritieke Succes Factoren bestaat echter veel

An Examination of the Department of Defense Financial Improvement and Audit Readiness Plan Using a Balanced Scorecard

Science.gov (United States)

2011-06-01

BEIS Business Enterprise Information Services BEP Business Enterprise Priorities BMMP Business Management Modernization Program BTA Business...Scorecard framework . Initially published in December 2005, the FIAR is the DoD’s strategy towards achieving audit readiness. The FIAR provides a timeline and...Secretary of Defense Comptroller, n.d.). The Balanced Scorecard, a strategic management framework developed in 1987 by Arthur Schneiderman and popularized

Scorecard implementation improves identification of postpartum patients at risk for venous thromboembolism.

Science.gov (United States)

Berkin, Jill A; Lee, Colleen; Landsberger, Ellen; Chazotte, Cynthia; Bernstein, Peter S; Goffman, Dena

2016-07-01

To evaluate if an intensive educational intervention in the use of a standardized venous thromboembolism (VTE) risk assessment tool (scorecard) improves physicians' identification and chemoprophylaxis of postpartum patients at risk for VTE. After implementation of a VTE scorecard and prior to an intensive educational intervention, postpartum patients (n = 140) were evaluated to assess scorecard completion, risk factors, and chemoprophylaxis. A performance improvement campaign focusing on patient safety, VTE prevention, and scorecard utilization was then conducted. Evaluation of the same parameters was subsequently performed for a similar group of patients (n = 133). Differences in scorecard utilization and risk assessment were tested for statistical significance. Population-at-risk rates were similar in both assessment periods (31.4% vs 28.6%; p = NS). The greatest risk factors included cesarean delivery, body mass index (BMI) >30 and age >35. Scorecard completion rates for all patients increased in the postintervention period (15.7% vs 67.7%; p scorecard completion rates for the at-risk population also improved (20% vs 79%; p risk with completed scorecards had higher prophylaxis rates than those at risk without scorecards (73% vs 25%; p = .03). At-risk patients with completed scorecards had 2.6 times more orders for chemoprophylaxis than at-risk patients without scorecards in both time periods (odds ratio [OR] = 8.4; 95% confidence interval [CI] 3.1-22.8). Utilization of a VTE scorecard coupled with an educational intervention for health care providers increases detection and chemoprophylaxis orders for at-risk patients. Encouraging universal scorecard assessment standardizes identification and chemoprophylaxis of at-risk patients who were otherwise not perceived to be at risk. © 2016 American Society for Healthcare Risk Management of the American Hospital Association.

The balanced scorecard: sustainable performance assessment for forensic laboratories.

Science.gov (United States)

Houck, Max; Speaker, Paul J; Fleming, Arron Scott; Riley, Richard A

2012-12-01

The purpose of this article is to introduce the concept of the balanced scorecard into the laboratory management environment. The balanced scorecard is a performance measurement matrix designed to capture financial and non-financial metrics that provide insight into the critical success factors for an organization, effectively aligning organization strategy to key performance objectives. The scorecard helps organizational leaders by providing balance from two perspectives. First, it ensures an appropriate mix of performance metrics from across the organization to achieve operational excellence; thereby the balanced scorecard ensures that no single or limited group of metrics dominates the assessment process, possibly leading to long-term inferior performance. Second, the balanced scorecard helps leaders offset short term performance pressures by giving recognition and weight to long-term laboratory needs that, if not properly addressed, might jeopardize future laboratory performance. Copyright © 2012 Forensic Science Society. Published by Elsevier Ireland Ltd. All rights reserved.

Using the CDC Worksite Health ScoreCard to Assess Employer Health Promotion Efforts: A Case Study at Johns Hopkins Medicine.

Science.gov (United States)

Safeer, Richard; Bowen, Wendy; Maung, Zaw; Lucik, Meg

2018-02-01

The aim of this study was to determine whether the Centers for Disease Control and Prevention Worksite Health ScoreCard (ScoreCard) is an effective vehicle for measuring workplace health promotion programs and causing change in a large employer with multiple entities defined by different physical environments and types of workers. Johns Hopkins Medicine (JHM) representatives completed a baseline ScoreCard for each of their entities. In the subsequent year, improvement of the ScoreCard was tied to leadership performance evaluation. JHM year over year scores were analyzed, along with comparisons to national benchmarks. Eleven of the 12 JHM entities improved their overall score from year one to year two and the JHM enterprise surpassed national benchmarks in year two. Organizations can use the ScoreCard as an effective measurement tool and as a method to improve the number of evidenced-based health promotion strategies provided to their employees.

Developing a Security Metrics Scorecard for Healthcare Organizations.

Science.gov (United States)

Elrefaey, Heba; Borycki, Elizabeth; Kushniruk, Andrea

2015-01-01

In healthcare, information security is a key aspect of protecting a patient's privacy and ensuring systems availability to support patient care. Security managers need to measure the performance of security systems and this can be achieved by using evidence-based metrics. In this paper, we describe the development of an evidence-based security metrics scorecard specific to healthcare organizations. Study participants were asked to comment on the usability and usefulness of a prototype of a security metrics scorecard that was developed based on current research in the area of general security metrics. Study findings revealed that scorecards need to be customized for the healthcare setting in order for the security information to be useful and usable in healthcare organizations. The study findings resulted in the development of a security metrics scorecard that matches the healthcare security experts' information requirements.

Development and validation of an HIV risk scorecard model

OpenAIRE

Wilbert Sibanda; Philip Pretorius

2013-01-01

This research paper covers the development of an HIV risk scorecard using SAS Enterprise MinerTM. The HIV risk scorecard was developed using the 2007 South African annual antenatal HIV and syphilis seroprevalence data. Antenatal data contains various demographic characteristics for each pregnant woman, such as pregnant woman's age, male sexual partner's age, race, level of education, gravidity, parity, HIV and syphilis status. The purpose of this research was to use a scorecard to rank the ef...

The balanced scorecard: an integrative approach to performance evaluation.

Science.gov (United States)

Oliveira, J

2001-05-01

In addition to strict financial outcomes, healthcare financial managers should assess intangible assets that affect the organization's bottom line, such as clinical processes, staff skills, and patient satisfaction and loyalty. The balanced scorecard, coupled with data-warehousing capabilities, offers a way to measure an organization's performance against its strategic objectives while focusing on building capabilities to achieve these objectives. The balanced scorecard examines performance related to finance, human resources, internal processes, and customers. Because the balanced scorecard requires substantial amounts of data, it is a necessity to establish an organizational data warehouse of clinical, operational, and financial data that can be used in decision support. Because it presents indicators that managers and staff can influence directly by their actions, the balanced-scorecard approach to performance measurement encourages behavioral changes aimed at achieving corporate strategies.

PERANCANGAN MANAJEMEN KINERJA PENYELENGGARAAN PENDIDIKAN DAN PELATIHAN DENGAN ANCANGAN MANAGEMENT BY OBJECTIVES (MBO DAN PERSPEKTIF BALANCED SCORECARD

Directory of Open Access Journals (Sweden)

Ika Susanti

2012-05-01

Full Text Available This research is aimed to make a performance management design based on MBO and Balanced Scorecard perspective approach in order to improve education and training administration. Performance accountability stimulates public sector organizations to improve their performance continuously and to build a performance management system that is oriented not only toward the budget and its realization, but also toward results. This paper discusses MBO and Balanced Scorecard perspective approach in planning and controlling its programs. In addition, this model can be used as a strategic controller for the management to measure the organization’s success and failure. This is a qualitative research approached by a case study using the method of participant observation through questionnaires, in depth-interviews, and focused group discussions. The success of education and training administration is determined by performance achievements of the individual, division, and organization that include financial aspect, participants of the education and training program, Standard Operating Procedure (SOP, administrators of the program, technology, and innovation. The resulted design is a four-stage flowchart describing planning, implementation, measurement, and performance evaluation.Keywords : Performance Management, Design, Education and Training, Management by Objectives (MBO, Balanced Scorecard Perspective

Validation and Adjustment of the Leipzig-Halifax Acute Aortic Dissection Type A Scorecard.

Science.gov (United States)

Mejàre-Berggren, Hanna; Olsson, Christian

2017-11-01

The novel Leipzig-Halifax (LH) scorecard for acute aortic dissection type A (AADA) stratifies risk of in-hospital death based on age, malperfusion syndromes, critical preoperative state, and coronary disease. The study aim was to externally validate the LH scorecard performance and, if adequate, propose adjustments. All consecutive AADA patients operated on from 1996 to 2016 (n = 509) were included to generate an external validation cohort. Variables related to in-hospital death were analyzed using univariable and multivariable analysis. The LH scorecard was applied to the validation cohort, compared with the original study, and variable selection was adjusted using validation measures for discrimination and calibration. In-hospital mortality rate was 17.7% (LH cohort 18.7%). Critical preoperative state and Penn class non-Aa were independent predictors (odds ratio [OR] 2.42 and 2.45, respectively) of in-hospital death. The LH scorecard was adjusted to include Penn class non-Aa, critical preoperative state, and coronary disease. Assessing discrimination, area under receiver operator characteristic curve for the LH scorecard was 0.61 versus 0.66 for the new scorecard (p = 0.086). In-hospital mortality rates in low-, medium-, and high-risk groups were 14%, 15%, and 48%, respectively (LH scorecard) versus 11%, 23%, and 43%, respectively (new scorecard), and goodness-of-fit p value was 0.01 versus 0.86, indicating better calibration by the new scorecard. A lower Akaike information criterion value, 464 versus 448, favored the new scorecard. Through adjustment of the LH scorecard after external validation, prognostic performance improved. Further validated, the LH scorecard could be a valuable risk prediction tool. Copyright © 2017 The Society of Thoracic Surgeons. Published by Elsevier Inc. All rights reserved.

SUSTAINABILITY AS A PART OF BALANCED SCORECARD

Directory of Open Access Journals (Sweden)

LUCIE SARA ZAVODNA

2013-05-01

Full Text Available Sustainability is a trend, which is more seriously discussed on the international and national level. But also companies in the local level are pushed to have strategies and visions, which enable better future for society, our planet and local economy. Sustainability is one of the conditions – it allows companies to implicate social, economic and environmental pillars to the company´s strategy and management. The question, which remains today is, how to measure social, economic and environmental impact on society? And more – how to enable future generations to have the same conditions as we have today? The paper provides format for a possible bridge between current strategic Balanced Scorecard system and future trend of sustainability. One of the special tools, which can be used for measuring sustainability, is Balanced Scorecard (by Kaplan and Norton in 1990s with the complement of sustainable metrics. The paper introduces three possible methods, which can be used by implementing sustainability into the Balanced Scorecard. One of these methods is described in detail. There is a focus on the sustainable indicators included as the fifth area in Balanced Scorecard model.

Sustainability as a part of balanced scorecard

Directory of Open Access Journals (Sweden)

Lucie Sara Zavodna

2013-05-01

Full Text Available Sustainability is a trend, which is more seriously discussed on the international and national level. But also companies in the local level are pushed to have strategies and visions, which enable better future for society, our planet and local economy. Sustainability is one of the conditions – it allows companies to implicate social, economic and environmental pillars to the company´s strategy and management. The question, which remains today is, how to measure social, economic and environmental impact on society? And more – how to enable future generations to have the same conditions as we have today? The paper provides format for a possible bridge between current strategic Balanced Scorecard system and future trend of sustainability. One of the special tools, which can be used for measuring sustainability, is Balanced Scorecard (by Kaplan and Norton in 1990s with the complement of sustainable metrics. The paper introduces three possible methods, which can be used by implementing sustainability into the Balanced Scorecard. One of these methods is described in detail. There is a focus on the sustainable indicators included as the fifth area in Balanced Scorecard model.

Balanced Scorecard--A Strategic Management System of the Higher Education Institution

Science.gov (United States)

Hladchenko, Myroslava

2015-01-01

Purpose: The purpose of this paper is to focus on the comparative analysis of the Balanced Scorecards of four higher education institutions and aims to define the general framework of the Balanced Scorecard for the higher education institution which concerns: the structure and elements of the Balanced Scorecard; development of the Balanced…

DESIGNING COMPANY PERFORMANCE MEASUREMENT SYSTEM USING BALANCE SCORECARD APPROACH

Directory of Open Access Journals (Sweden)

Cecep Mukti Soleh

2015-05-01

Full Text Available This research aimed to design how to measure company performance by using balance scorecard approach in coal transportation services industry. Depth interview was used to obtain qualitative data determination of strategic objectives, key performance indicators, strategic initiatives, and in charge units for each balanced scorecard perspectives while the quantitative data were obtained from weighting through questionnaires and analyzed using paired comparison to get a perspective what mostly affected the performance of the company. To measure the achievement of corporate performance, each KPI used (1 the scoring system with the methods that higher is better, lower is better and precise is better; (2 traffic light system with the help of green, yellow, red for identification of target achievement. This research result shows that in the balance scorecard perspective, the most influences on the overall performance of the company include the customer's perspective (31%, financial perspective (29%, internal business processes (21%, learning, and growth 19%. Keywords: balance scorecard, paired comparison, coal transportation serviceABSTRAKPenelitian ini bertujuan untuk merancang pengukuran kinerja perusahaan dengan menggunakan pendekatan balance scorecard di industri jasa pengangkutan batu bara. Data kualitatif diperoleh melalui indepth interview digunakan untuk menentukan sasaran strategik, indikator kinerja utama, inisiatif strategi dan penanggungjawab setiap divisi setiap perspektif balance scorecard, sedangkan data kuantitatif digunakan untuk pembobotan melalui kuesioner dan dianalisis dengan menggunakan metode paired comparisson untuk mendapatkan perspektif yang paling berpengaruh terhadap kinerja perusahaan. Ukuran pencapaian kinerja perusahaan dari setiap KPI menggunakan; (1 scoring system dengan bantuan metode higher is better, lower is better dan precise is better;(2 traffic light system dengan menggunakan bantuan warna hijau, kuning, merah

Achieving excellence in veterans healthcare--a balanced scorecard approach.

Science.gov (United States)

Biro, Lawrence A; Moreland, Michael E; Cowgill, David E

2003-01-01

This article provides healthcare administrators and managers with a framework and model for developing a balanced scorecard and demonstrates the remarkable success of this process, which brings focus to leadership decisions about the allocation of resources. This scorecard was developed as a top management tool designed to structure multiple priorities of a large, complex, integrated healthcare system and to establish benchmarks to measure success in achieving targets for performance in identified areas. Significant benefits and positive results were derived from the implementation of the balanced scorecard, based upon benchmarks considered to be critical success factors. The network's chief executive officer and top leadership team set and articulated the network's primary operating principles: quality and efficiency in the provision of comprehensive healthcare and support services. Under the weighted benchmarks of the balanced scorecard, the facilities in the network were mandated to adhere to one non-negotiable tenet: providing care that is second to none. The balanced scorecard approach to leadership continuously ensures that this is the primary goal and focal point for all activity within the network. To that end, systems are always in place to ensure that the network is fully successful on all performance measures relating to quality.

ANALISIS PENCAPAIAN STRATEGI MENGGUNAKAN BALANCED SCORECARD

Directory of Open Access Journals (Sweden)

Arasy Aalimudin

2017-10-01

Full Text Available The purpose of this research is measurement strategy achievement of public education office of surabaya city using Balanced Scorecard as a measurement tool based on financial perspective, internal business process perspective, customer perspective, and learning and growth perspective. The research approach used is descriptive qualitative by using the method of observation and interview and then analyzed by giving an overview of the performance of the strategy undertaken and explain systematically. The stages of the analysis include weighting performance to measure the number of indexes, which consists of Major Performance Indicator Achievement Index (IKU, Strategic Target Value (NSS, Performance Perspective Value (NKP, Unit Performance Value (NKU. Based on the achievement of strategy using balanced scorecard on the strategy used by Surabaya Education Department in improving the quality of education in Surabaya has been achieved well this is indicated by the achievement of Unit Performance Value of 102.31% which means it has met the target set 100%. Keyword :Strategy Achievement, Balanced Scorecard, Performance

Strategic Management of Electronic Commerce: An Adaptation of the Balanced Scorecard.

Science.gov (United States)

Hasan, Helen; Tibbits, Hendrika

2000-01-01

The balanced scorecard is a formal management technique built on the premise that measurement is a prerequisite to strategic management. A case study of the implementation of the balanced scorecard in a public utility is analyzed to suggest how the basic concepts and philosophy of the balanced scorecard can be retained in its adaptation to the…

Feasibility of a responsive business scorecard - a pilot study

NARCIS (Netherlands)

van der Woerd, K.F.; van den Brink, T.W.M.

2004-01-01

Several authors have pointed at opportunities to develop the well-established Business Balanced Scorecard into a Scorecard that enables companies to integrate sustainability into their strategy. Recent case studies and research experiences show that social and environmental targets are more widely

TARP Monthly Housing Scorecard

Data.gov (United States)

Department of the Treasury — Treasury and the U.S. Department of Housing and Urban Development (HUD) jointly produce a Monthly Housing Scorecard on the health of the nation’s housing market. The...

A Survey and Analysis of Aircraft Maintenance Metrics: A Balanced Scorecard Approach

Science.gov (United States)

2014-03-27

the internal process perspective and the learning and growth perspective of the Maintenance Group’s Balanced Scorecard . Examination of survey...36 Learning and Growth Perspective ............................................................. 37 Maintenance Group’s Balanced Scorecard ...Air Forces (CAF) experience. The proposed Balanced Scorecard is comprised of existing, refined, and

Use of Balanced Scorecard Methodology for Performance Measurement of the Health Extension Program in Ethiopia.

Science.gov (United States)

Teklehaimanot, Hailay D; Teklehaimanot, Awash; Tedella, Aregawi A; Abdella, Mustofa

2016-05-04

In 2004, Ethiopia introduced a community-based Health Extension Program to deliver basic and essential health services. We developed a comprehensive performance scoring methodology to assess the performance of the program. A balanced scorecard with six domains and 32 indicators was developed. Data collected from 1,014 service providers, 433 health facilities, and 10,068 community members sampled from 298 villages were used to generate weighted national, regional, and agroecological zone scores for each indicator. The national median indicator scores ranged from 37% to 98% with poor performance in commodity availability, workforce motivation, referral linkage, infection prevention, and quality of care. Indicator scores showed significant difference by region (P < 0.001). Regional performance varied across indicators suggesting that each region had specific areas of strength and deficiency, with Tigray and the Southern Nations, Nationalities and Peoples Region being the best performers while the mainly pastoral regions of Gambela, Afar, and Benishangul-Gumuz were the worst. The findings of this study suggest the need for strategies aimed at improving specific elements of the program and its performance in specific regions to achieve quality and equitable health services. © The American Society of Tropical Medicine and Hygiene.

Umsetzung der Unternehmensstrategie mit der Balanced Scorecard

Science.gov (United States)

Crespo, Isabel; Bergmann, Lars; Portmann, Stefan; Lacker, Thomas; Lacker, Michael; Fleischmann, Jürgen; Kozó, Hans

Die Balanced Scorecard (BSC) ist ein Ansatz zum strategischen Management, der neben der Ausrichtung des Unternehmens auf finanzielle Zielwerte ebenso großes Gewicht auf so genannte weiche Faktoren legt, die den wirtschaftlichen Erfolg eines Unternehmens erst ermöglichen. Das entscheidende Merkmal der Balanced Scorecard ist dabei, dass sie ein ausgewogenes System strategischer Ziele herstellt, welches das Unternehmen hinsichtlich der vier Perspektiven Finanzen, Kunden, interne Prozesse und Mitarbeiter und Potenziale strategisch ausrichtet (Kaplan u. Norton 1997).

The balanced scorecard: an incremental approach model to health care management.

Science.gov (United States)

Pineno, Charles J

2002-01-01

The balanced scorecard represents a technique used in strategic management to translate an organization's mission and strategy into a comprehensive set of performance measures that provide the framework for implementation of strategic management. This article develops an incremental approach for decision making by formulating a specific balanced scorecard model with an index of nonfinancial as well as financial measures. The incremental approach to costs, including profit contribution analysis and probabilities, allows decisionmakers to assess, for example, how their desire to meet different health care needs will cause changes in service design. This incremental approach to the balanced scorecard may prove to be useful in evaluating the existence of causality relationships between different objective and subjective measures to be included within the balanced scorecard.

Using a transactor/revolver scorecard to make credit and pricing decisions

OpenAIRE

So, M.C.; Thomas, L.C.; Seow, H-V; Mues, C.

2014-01-01

In consumer lending the traditional approach is to develop a credit scorecard which ranks borrowers according to their risk of defaulting. Bads have a high risk of default and Goods have a low risk. To maximise the profitability of credit card customers, a second classification between revolvers and transactors becomes important. Building a transactor/revolver scorecard together with a Good/Bad scorecard over the revolvers, gives rise to a risk decision system whose ranking of risk is compara...

[BALANCED SCORECARD AS A MANAGEMENT TOOL IN CLINICAL NUTRITION].

Science.gov (United States)

Gutiérrez López, Cristina; Mauriz, Jose L; Culebras, Jesús M

2015-07-01

Nowadays, balanced scorecards have updated traditional management systems in the business sector. In this way, Kaplan and Norton propose performance measurement through several perspectives with a logical sequence: internal processes and learning impact client services, so that financial performance is affected. The aim of the present paper is to analyze the main characteristics of balanced scorecard when it is applied to non-for-profit companies and, specifically to the health sector in the clinical nutrition field. This model improves the economic vision of management with clinical indicators that represent healthcare professional's perspective. The balanced scorecard would allow a proper monitoring and tracking system for the main healthcare indicators. This contributes to a better control in comparison with standards that are associated with adequate quality assistance. Owing to the role of management accounting and cost calculations, the definition of healthcare professionals as clients or users, and clinical results relevance, it is necessary to adapt the balanced scorecard to the specific characteristics of the clinical field, redefining both perspectives and indicators. Copyright AULA MEDICA EDICIONES 2014. Published by AULA MEDICA. All rights reserved.

Introducing the Balanced Scorecard: Creating Metrics to Measure Performance

Science.gov (United States)

Gumbus, Andra

2005-01-01

This experiential exercise presents the concept of the Balanced Scorecard (BSC) and applies it in a university setting. The Balanced Scorecard was developed 12 years ago and has grown in popularity and is used by more than 50% of the Fortune 500 companies as a performance measurement and strategic management tool. The BSC expands the traditional…

Use of the balanced scorecard in health care.

Science.gov (United States)

Zelman, William N; Pink, George H; Matthias, Catherine B

2003-01-01

Since Kaplan and Norton published their article proposing a balanced scorecard, the concept has been widely adopted by industry and health care provider organizations. This article reviews the use of the balanced scorecard in health care and concludes that the balanced scorecard: (1) is relevant to health care, but modification to reflect industry and organizational realities is necessary; (2) is used by a wide range of health care organizations; (3) has been extended to applications beyond that of strategic management; (4) has been modified to include perspectives, such as quality of care, outcomes, and access; (5) increases the need for valid, comprehensive, and timely information; and (6) has been used by two large-scale efforts across many health care organizations in a health care sector, which differ, namely in the units of analysis, purposes, audiences, methods, data, and results.

[The Balanced Scorecard as a management tool in a public health organization].

Science.gov (United States)

Villalbí, Joan R; Villalbí, Joan; Guix, Joan; Casas, Conrad; Borrell, Carme; Duran, Júlia; Artazcoz, Lucía; Camprubí, Esteve; Cusí, Meritxell; Rodríguez-Montuquín, Pau; Armengol, Josep M; Jiménez, Guy

2007-01-01

The Balanced Scorecard is a tool for strategic planning in business. We present our experience after introducing this instrument in a public health agency to align daily management practice with strategic objectives. Our management team required deep discussions with external support to clarify the concepts behind the Balanced Scorecard, adapt them to a public organization in the health field distinct from the business sector in which the Balanced Scorecard was designed, and adopt this instrument as a management tool. This process led to definition of the Balanced Scorecard by our Management Committee in 2002, the subsequent evaluation of the degree to which its objectives had been reached, and its periodic redefinition. In addition, second-level Balanced Scorecards were defined for different divisions and services within the agency. The adoption of the Balanced Scorecard by the management team required prior effort to clarify who are the stockholders and who are the clients of a public health organization. The agency's activity and production were also analyzed and a key processes model was defined. Although it is hard to attribute specific changes to a single cause, we believe several improvements in management can be ascribed, at least in part, to the use of the Balanced Scorecard. The systematic use of the Balanced Scorecard produced greater cohesion in the management team and the entire organization and brought the strategic objectives closer to daily management operations. The organization is more attentive to its clients, has taken steps to improve its most complex cross-sectional processes, and has developed further actions for the development and growth of its officers and its entire personnel. At the same time, its management team is more in tune with the needs of the agency's administrative bodies that compose its governing board.

Decision Analysis for Metric Selection on a Clinical Quality Scorecard.

Science.gov (United States)

Guth, Rebecca M; Storey, Patricia E; Vitale, Michael; Markan-Aurora, Sumita; Gordon, Randolph; Prevost, Traci Q; Dunagan, Wm Claiborne; Woeltje, Keith F

2016-09-01

Clinical quality scorecards are used by health care institutions to monitor clinical performance and drive quality improvement. Because of the rapid proliferation of quality metrics in health care, BJC HealthCare found it increasingly difficult to select the most impactful scorecard metrics while still monitoring metrics for regulatory purposes. A 7-step measure selection process was implemented incorporating Kepner-Tregoe Decision Analysis, which is a systematic process that considers key criteria that must be satisfied in order to make the best decision. The decision analysis process evaluates what metrics will most appropriately fulfill these criteria, as well as identifies potential risks associated with a particular metric in order to identify threats to its implementation. Using this process, a list of 750 potential metrics was narrowed to 25 that were selected for scorecard inclusion. This decision analysis process created a more transparent, reproducible approach for selecting quality metrics for clinical quality scorecards. © The Author(s) 2015.

EVALUASI PENERAPAN PENGUKURAN KINERJA BANK DENGAN PENDEKATAN BALANCED SCORECARD PADA BANK PAPUA (Persero)

OpenAIRE

TRI REJEKI, TALHA

2014-01-01

2014 ABSTRAK Evaluasi Penerapan Pengukuran Kinerja Bank Dengan Pendekatan Balanced Scorecard Pada Bank Papua (Persero). Evaluation of the Implementation of Bank Performance Measurement Balanced Scorecard Approach To Bank of Papua ( Persero ) . Talha Tri Rejeki Yulianus Sampe M. Christian Mangiwa Penelitian ini bertujuan untuk mengetahui gambaran kinerja Bank Papua Persero), Tbk dengan pendekatan balanced scorecard dari segi ...

Strategic performance in hospitals: the use of the balanced scorecard by nurse managers.

Science.gov (United States)

Naranjo-Gil, David

2009-01-01

The competitive and dynamic health care sector has spurred hospitals into delivering greater flexibility and quality of services while cutting the hospital cost at the same time. However, hospitals differ in the extent to which they achieve these strategic goals. This article explores the use of a new management tool-the balanced scorecard-which facilitates managers to meet multiple strategic goals. It also analyzes how nurse managers use the balanced scorecard in an interactive or diagnostic way and its subsequent effect on strategic goal achievement (cost reduction and flexibility). It also examines how "balanced" is the balanced scorecard in terms of financial versus nonfinancial measures. Data were collected from a mail survey sent to 218 nurse managers in Spanish public hospitals. A satisfactory response rate was achieved, with 114 (52.29%) useful answered questionnaires. The results show that younger, more tenured, and clinically trained nurse managers would be more likely to use the balanced scorecard in an interactive way. Conversely, older, less tenured, and administratively trained managers would use it diagnostically. The results also indicate that the balanced scorecard facilitates the cost reduction and flexibility in hospitals only when it is used interactively. This article provides evidence that not only the technical design of the balanced scorecard matters, but also an appropriate use of the balanced scorecard is paramount for achievement of multiple strategic goals. An effective use of the balanced scorecard requires managers to actively stimulate dialogue and agreement among hospital's staff about desirable financial and nonfinancial performance measures in alignment with multiple strategic goals.

The usefulness of a clinical 'scorecard' in managing patients with sore throat in general practice

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Bakare Tony MO

2010-07-01

Full Text Available Abstract Background Objective: To evaluate the usefulness of a clinical scorecard in managing sore throat in general practice. Design: Validation study of scorecard for sore throat with a throat swab culture used as the 'gold standard'. Setting: A solo family practice in rural New South Wales, Australia Participants: Patients attending with sore throat. Methods Patients from the age of 5 years and above presenting with the main symptom of a sore throat, and who have not had any antibiotic treatment in the previous two weeks, were invited to participate in the study. The doctor completed a scorecard for each patient participating and took a throat swab for culture. Adult patients (> 16 yrs were asked to complete a patient satisfaction questionnaire, while guardians accompanying children (5 yr to Main outcome measures: 1. Ability of a new scorecard to differentiate between bacterial and non-bacterial sore throat. 2. Patients' trust in the scorecard. Results The scorecard has a sensitivity of 93.33%, a specificity of 63.16%, a positive predictive value of 50% and a negative predictive value of 96%. The sensitivity is better than other sore throat scorecards that have been published but with a slightly lower specificity. There was a high level of patient trust in the scorecard was (85.8% agreement. Patients also trusted their doctor's judgement based on the scorecard (90.6% agreement. Conclusions As the scorecard has a high sensitivity but only a moderate specificity, this means that it is more reliable for negative results, i.e. when the result suggests a viral infection. When the result favours a bacterial sore throat, then a high sensitivity can mean that there are a number of false positives. GPs can be confident in withholding antibiotics when the scorecard indicates a viral infection.

Pengukuran Kinerja Dengan Balanced Scorecard

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Ita Mariza

2003-09-01

Full Text Available Performance of the company influenced by two factors, internal factors (controllable factors and external factors (uncontrollable factors. From the internal factors itself consist of  two parts, from managerial skills and financial side. The external factors are politic condition, economics condition, culture, social, etc. To survive in the market the company have to have the competitive advantage, it can be mangerial skills or financial side. So, to improve our ability or advantage or strength, we have to know first the performance of the current condition. There are four perspective in the Balanced scorecard to measure the performance,  financial perspective, customers perspective, internal business, and learning and growth. In this article, will be discuss about the controllable factors only and with Balanced scorecard to measure the performance  of the company.

Cultural Change and a Balanced Scorecard. Does Your Organization Measure Up?

Science.gov (United States)

McAlary, Chris K.

2001-01-01

Discusses the balanced scorecard concept, a customer-based planning and process improvement system for measuring the success of campus business enterprises and helping to better achieve organizational goals. Scorecard design and implementation are described as are selected success stories. (GR)

Performance enhancement using a balanced scorecard in a Patient-centered Medical Home.

Science.gov (United States)

Fields, Scott A; Cohen, Deborah

2011-01-01

Oregon Health & Science University Family Medicine implemented a balanced scorecard within our clinics that embraces the inherent tensions between care quality, financial productivity, and operational efficiency. This data-driven performance improvement process involved: (1) consensus-building around specific indicators to be measured, (2) developing and refining the balanced scorecard, and (3) using the balanced scorecard in the quality improvement process. Developing and implementing the balanced scorecard stimulated an important culture shift among clinics; practice members now actively use data to recognize successes, understand emerging problems, and make changes in response to these problems. Our experience shows how Patient-centered Medical Homes can be enhanced through use of information technology and evidence-based tools that support improved decision making and performance and help practices develop into learning organizations.

Balanced Scorecard: an empirical study of small and medium size enterprisesBalanced Scorecard: um estudo empírico sobre pequenas e médias empresasBalanced Scorecard: estudio empírico sobre pequeñas y medianas empresas

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MACHADO, Maria João Cardoso Vieira

2013-03-01

Full Text Available ABSTRACTTheory attributes advantages to the Balanced Scorecard as a performance evaluation method, when compared to exclusively financial measures. This study aims at analyzing Balanced Scorecard use and awareness rates amongst small and medium Portuguese industrial companies, researching factors that explain why the method is not familiar to all companies. Interviews were carried out with professionals in charge of management accounting in 58 industrial companies in eleven Portuguese districts. Evidence gathered allow us to conclude that very few enterprises use the Balanced Scorecard, and that most of the professionals interviewed are unaware of it. Research on explanatory factors allow us to conclude that awareness about this method depends on the individual characteristics of those in charge of management accounting, such as education and age; and on company characteristics, such as size.RESUMOA teoria atribui vantagens ao Balanced Scorecard como método de avaliação de desempenho, em comparação a medidas exclusivamente financeiras. O presente estudo tem como objetivo analisar as taxas de utilização e a difusão do conhecimento sobre o Balanced Scorecard nas pequenas e médias empresas industriais portuguesas, pesquisando a existência de fatores que expliquem por que o método não é conhecido em todas as empresas. Foram realizadas entrevistas com os responsáveis pela contabilidade gerencial de 58 empresas industriais localizadas em onze distritos portugueses. As evidências reunidas permitem concluir que muito poucas empresas utilizam o Balanced Scorecard e que a maioria dos responsáveis entrevistados não o conhece. A pesquisa de fatores explicativos permite concluir que o conhecimento desse método está associado a características individuais dos responsáveis pela contabilidade gerencial, como formação acadêmica e idade, bem como características da própria empresa, com tamanho.RESUMENLa teoría defiende el Balanced

Implementing a balanced scorecard as a strategic management tool in a long-term care organization.

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Schalm, Corinne

2008-01-01

The Capital Care Group, the largest public sector continuing care organization in Canada, had no ready access to information on its own performance and therefore was limited in its pursuit of evidence-informed decision-making. To remedy this, it was decided to introduce a balanced scorecard. A literature review was conducted together with interviews with 10 other health care organizations which had implemented balanced scorecards. With this information, a workshop was held that resulted in a framework and about 120 potential indicators. Subsequently the number of indicators was reduced to 29, using pre-determined criteria. Development of a corporate balanced scorecard facilitated executive strategic thinking and clarified the organization's strategic direction. In parallel, scorecards were developed at the level of care centres. These had a common core of indicators, plus some site-specific ones. Development of the corporate scorecard took three years and an additional six months for the care centre scorecards. A formal implementation plan has been accepted by the executive team. Key to this is communicating to staff the role of scorecards for strategic management and not just performance measurement. Traditional thinking needs to change from a short-term operational focus to long-term strategy. In addition, champions need to be identified in each care centre and they need to be networked together. Finally, the scorecard is being integrated into existing operational management as a routine component together with resources to support its use. The balanced scorecard has focused on its role as a strategic management tool. The indicators and dimensions need to be customized to the organization. Senior management must be seen to be driving its introduction. It is worth spending sufficient time developing and implementing a scorecard rather than trying to rush its introduction. The scorecard needs to be integrated with existing management processes and sufficient

Balanced Scorecard Sebagai Pengukuran Kinerja Masa Depan: Suatu Pengantar

OpenAIRE

Ciptani, Monika Kussetya

2000-01-01

Performance measurement is an essential thing for a company. To become the winner in this global competition world, the company has to show a performance improvement from period to period. Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization's performance through four perspectives that are the financial perspective, customer perspective, ...

TOTAL PERFORMANCES SCORECARD AND THE SUSTAINABLE DEVELOPMENT OF THE ORGANIZATIONAL AND PERSONAL PERFORMANCES

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Amalia Venera TODORUŢ

2010-12-01

Full Text Available In this paper I wanted to approach the relationship between Total Performances Scorecard and other concepts related to the continuous improvement, namely: Total Quality Management, Balanced Scorecard, Performance Management and Skills Management. Total Performances Scorecard is a holistic concept of improvement and change management. In the TPS concept, improvement, development and learning are treated as cyclic and ethical processes, through which the development of personal skills, organization and internal involving mutually reinforce. Throughout the paper I presented the TPS interference with other concepts for improvement and I analyzed the underlying principles of TPS. I also examined how to use the Balanced Scorecard's instruments to determine the set of comparative indicators in the benchmarking processes.

The Balanced Scorecard as a Framework for Strategic Action

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Maxwell dos Santos Celestino

2011-12-01

Full Text Available The professor Robert Kaplan and consultant David Norton proposed the Balanced Scorecard nineteen years ago. From that time, the concept has been adopted by all sorts of organizations - manufacturing and services, for-profit and nonprofit, public and private - in almost all developed and developing nations in the world. During this period, the Balanced Scorecard has evolved from its original purpose as an improved system of performance measurement to become the basis of a new management system that aligns and focuses the organization on actions meant to establish and refine their strategy. This evolution and refinement of the concept of the Balanced Scorecard have been documented by Kaplan and Norton in additional articles in the Harvard Business Review at Harvard University and in several books. But because of the changes that have occurred over the past nineteen years, we seek to highlight the current state of the art and to explain how to become an organization focused on strategy using the Balanced Scorecard. To this end, we review the Scorecard’s literature in recent years, to understand the extent of these applications and the interdependence between tangible and intangible resources, considering not only the performance of the company at one point in time, but its time path and system dynamics.

Effektmåling ved implementering af The Balanced Scorecard på kvægsbedrifter

DEFF Research Database (Denmark)

Olsen, Jakob Vesterlund; Lund, Mogens

The Balanced Scorecard is used in many firms all over the world. Literature on cre-ating a Balanced Scorecard is overwhelming. The actual benefits of implementing the Balanced Scorecard are though not that well described. In Danish Dairy farming three Balanced Scorecards have been implemented...... during 2003 through a research project running from 2003 to the end of 2007. Measuring whether these dairy farms have better bottom line results is the focus of this Working Paper. The effects have been evaluated with the use of the Malmquist index. Data Envelopment Analysis is the tool that has been...

The practical implementation of enterprise balanced scorecard analysis system

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Pollack G.A.

2017-01-01

Full Text Available The use of balanced scorecard system requires to use some measurable key performance indicators in every part of an enterprise activity, not only for the enterprise itself and its subdivisions, but for every employee. These actions need the introduction/application of a corporate information system. In this work we suggest the most commonly used Russian software “1C: Enterprise Platform” (Accounting system of enterprise. We present the practical implementation of the system of real-time monitoring, analysis and control for the implementation of actions concerned with financial component of the enterprise-balanced scorecard. The formed module (expansion can be applied in pattern “1C: ERP” (Enterprise Recourse Planning. The conclusion is made about the possibility of the above information system expansion for the implementation of all components of the enterprise balanced scorecard system.

Microworlds of the dynamic balanced scorecard for university (DBSC-UNI)

Science.gov (United States)

Hawari, Nurul Nazihah; Tahar, Razman Mat

2015-12-01

This research focuses on the development of a Microworlds of the dynamic balanced scorecard for university in order to enhance the university strategic planning process. To develop the model, we integrated both the balanced scorecard method and the system dynamics modelling method. Contrasting the traditional university planning tools, the developed model addresses university management problems holistically and dynamically. It is found that using system dynamics modelling method, the cause-and-effect relationships among variables related to the four conventional balanced scorecard perspectives are better understand. The dynamic processes that give rise to performance differences between targeted and actual performances also could be better understood. So, it is expected that the quality of the decisions taken are improved because of being better informed. The developed Microworlds can be exploited by university management to design policies that can positively influence the future in the direction of desired goals, and will have minimal side effects. This paper integrates balanced scorecard and system dynamics modelling methods in analyzing university performance. Therefore, this paper demonstrates the effectiveness and strength of system dynamics modelling method in solving problem in strategic planning area particularly in higher education sector.

Dynamic Balanced Scorecard for companies in the business field of power supply; Dynamic Balanced Scorecard fuer Unternehmen im Geschaeftsfeld der dezentralen Energieversorgung

Energy Technology Data Exchange (ETDEWEB)

Hollmann, M.; Roy, I. [Paderborn Univ. (Germany). Lehrstuhl fuer Nachhaltige Energiekonzepte

2006-06-19

Due to deregulation and liberalisation of the power market and due to the opting out of the nuclear energy, the decentralized power supply increasingly gains in importance in comparison to the classical power supply. Thus, the entrepreneur who wants to engage in the decentralized power supply needs a management tool for conversion and supervision his strategy. A pertinent means for this already is the Dynamic Balanced Scorecard. By means of an evaluation of a simple balanced scorecard, the entrepreneur realizes his vision and strategy in order to determine the success-critical factors. These success-critical factors are related together in a causal chain. By this, the entrepreneur can recognize, what has to be done in order to act successfully on the market, and in order to secure the success on a long-term basis. The modelling of the Dynamic balanced Scorecard enables the examination of the corporate strategy, before it is implemented in the enterprise. Thus, the entrepreneur saves time and minimizes the corporate risk.

Going International: The Balanced Scorecard.

Science.gov (United States)

Rojas, Alicia M.

2001-01-01

Explains the balanced scorecard as a management system that provides a framework for strategic measurement which translates the vision and strategy of the organization in operational terms by four indicators: financial, process, employee and client satisfaction, and results. Also considers the importance of cultural differences in performance…

ALI Conservation Scorecards Input Data Layers

Data.gov (United States)

Department of the Interior — In 2014 and 2015, the Arid Lands Initiative developed “Conservation Scorecards” for their Priority Core Areas (PCAs) and Priority Linkage Areas (PLAs). To create...

Balanced scorecard application in the health care industry: a case study.

Science.gov (United States)

Kocakülâh, Mehmet C; Austill, A David

2007-01-01

Balanced scorecards became a popular strategic performance measurement and management tool in the 1990s by Robert Kaplan and David Norton. Mainline companies accepted balanced scorecards quickly, but health care organizations were slow to adopt them for use. A number of problems face the health care industry, including cost structure, payor limitations and constraints, and performance and quality issues that require changes in how health care organizations, both profit and nonprofit, manage operations. This article discusses balanced scorecards generally from theoretical and technical views, and why they should be used by health care organizations. The authors argue that balanced scorecards are particularly applicable to hospitals, clinics, and other health care companies. Finally, the authors perform a case study of the development, implementation, and use of balance scorecards by a regional Midwestern health care system. The positive and negative aspects of the subject's balanced scorecard are discussed. Leaders in today's health care industry are under great pressure to meet their financial goals. The industry is faced with financial pressures from consumers, insurers, and governments. Inflation in the industry is much higher than it is within the overall economy. Employers can no longer bear the burden of rising group health insurance costs for its employees. Too many large companies have used bankruptcy law as a shield to reduce or shift some of their legal obligations to provide health insurance coverage to present or retired employees. Stakeholders of health care providers are demanding greater control over costs. As the segment of un- or underinsured within the United States becomes larger as a percentage of the population, voters are seriously beginning to demand some form of national health insurance, which will drastically change the health care industry.

Mobile money failure - Can the balanced scorecard be of any help?

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Last Mazambani

2017-02-01

Full Text Available Mobile money has the potential to attract the unbanked and capture money outside the financial system yet failed implementations are of gravy concern. The balanced scorecard is extoled for successfully in turning around the performance of ailing firms and industries. The research undertakes to review literature on the causes of failure in mobile money. In the context of those causes of failure, the paper proposes and explains how the adoption of the balanced scorecard by mobile money innovators can lever their performance and ultimately survival. By demonstrating how the balanced scorecard can align strategy to mission in mobile money deployments, the study contributes towards improved strategy execution in the sector. It also sets a research agenda.

Balanced Scorecard: A Strategic Tool in Implementing Homeland Security Strategies

OpenAIRE

Caudle, Sharon

2008-01-01

This article appeared in Homeland Security Affairs (October 2008), v.4 no.3 Starting in the early 1990s, Robert S. Kaplan and David P. Norton advocated a 'balanced scorecard' translating an organization's mission and existing business strategy into specific strategic objectives that could be linked in cause and effect relationships and measured operationally. The balanced scorecard stressed drivers of future organizational performance -- capabilities, resources, and business processes -- a...

The Balanced Scorecard as a management tool for assessing and monitoring strategy implementation in health care organizations.

Science.gov (United States)

Bisbe, Josep; Barrubés, Joan

2012-10-01

Both prior literature and reported managerial practices have claimed that the Balanced Scorecard is a management tool that can help organizations to effectively implement strategies. In this article, we examine some of the contributions, dilemmas, and limitations of Balanced Scorecards in health care organizations. First, we describe the evolution of Balanced Scorecards from multidimensional performance measurement systems to causal representations of formulated strategies, and analyze the applicability of Balanced Scorecards in health care settings. Next, we discuss several issues under debate regarding Balanced Scorecard adoption in health care organizations. We distinguish between issues related to the design of Balanced Scorecards and those related to the use of these tools. We conclude that the Balanced Scorecard has the potential to contribute to the implementation of strategies through the strategically-oriented performance measurement systems embedded within it. However, effective adoption requires the adaptation of the generic instrument to the specific realities of health care organizations. Full English text available from:www.revespcardiol.org. Copyright © 2012 Sociedad Española de Cardiología. Published by Elsevier Espana. All rights reserved.

Balanced scorecard - a novel management philosophy; Balanced scorecard - eine neue Management-Philosophie

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Pendzialek, W.

1999-09-20

The article briefly explains the management philosophy elaborated by Kaplan and Norton, USA. (orig./CB) [German] Bei dem von Kaplan und Norton in den USA entwickelte Managementkonzept der Balanced Scorecard wird eine Uebergewichtung der finanziellen Ergebnisse verhindert. Es wird eine Ausgewogenheit zwischen langfristigen und kurzfristigen Zielen, monetaeren und nichtmonetaeren Kennzahlen, Spaet- und Fruehindikatoren sowie internen und externen Leistungsanforderungen angestrebt. Dies fuehrt zu einer vernetzten und multidimensionalen Betrachtungsweise. (orig./RHM)

Defense Acquisitions: Assessments of Selected Weapon Programs

Science.gov (United States)

2017-03-01

Figure 17: Examples of Knowledge Scorecards 61 Page vi GAO-17-333SP Assessments of Selected Weapon Programs...programs. Page 61 GAO-17-333SP Assessments of Selected Weapon Programs Figure 17: Examples of Knowledge Scorecards Pursuant to a...had direct access to the USD AT&L and other senior acquisition officials, and some approval authorities were delegated to lower levels. For example

The Integrated Scorecard in support of corporate sustainability strategies.

Science.gov (United States)

Journeault, Marc

2016-11-01

Organizations have increasingly recognized the importance and benefits of developing a sustainability strategy that incorporates environmental and social responsibilities. However, the simultaneous integration of the economic, environmental and social aspects remains a major concern for organizations. The Sustainability Balanced Scorecard (SBSC) represents one of the most promising strategic tools to help organizations face these challenges and support their sustainability strategy. However, past research has provided unclear, incomplete and even contradictory SBSC frameworks while offering little knowledge about how to integrate stakeholder management as well as environmental and social performance within the balanced scorecard to successfully support a corporate sustainability strategy. The aim of this study is to address these issues and limitations by proposing the Integrated Scorecard, a specific SBSC that integrates the three pillars of sustainability performance within four different perspectives, namely environmental, social and economic performance, stakeholder management, internal business processes, and skills and capabilities. This study provides a conceptual approach to the Integrated Scorecard and illustrates, through the use of two practical illustrations, the ability of this framework to support the corporate sustainability strategy by identifying the core sustainability objectives that organizations should achieve when creating value, facilitating the understanding of the contribution of environmental and social initiatives on economic performance, allowing the monitoring and measurement of the strategy's level of achievement, and creating synergy between sustainability performance management and reporting. Copyright © 2016 Elsevier Ltd. All rights reserved.

Balanced scorecard, Ethiopian public banks, Performance measureme

African Journals Online (AJOL)

Maru Shete

performance indicators (KPIs) and lack of planning and communication were observed .... building prototype Balanced Scorecards at pilot sites in their companies. ... customer satisfaction, supplier relationship/partnership, key accounts and so.

Improving health services to displaced persons in Aceh, Indonesia: a balanced scorecard.

Science.gov (United States)

Chan, Grace J; Parco, Kristin B; Sihombing, Melva E; Tredwell, Susan P; O'Rourke, Edward J

2010-09-01

After the Indian Ocean tsunami in December 2004, the International Organization for Migration constructed temporary health clinics to provide medical services to survivors living in temporary accommodation centres throughout Aceh, Indonesia. Limited resources, inadequate supervision, staff turnover and lack of a health information system made it challenging to provide quality primary health services. A balanced scorecard was developed and implemented in collaboration with local health clinic staff and district health officials. Performance targets were identified. Staff collected data from clinics and accommodation centres to develop 30 simple performance measures. These measures were monitored periodically and discussed at meetings with stakeholders to guide the development of health interventions. Two years after the tsunami, 34 000 displaced persons continued to receive services from temporary health clinics in two districts of Aceh province. From March to December 2007, the scorecard was implemented in seven temporary health clinics. Interventions stimulated and tracked by the scorecard showed measurable improvements in preventive medicine, child health, capacity building of clinic staff and availability of essential drugs. By enhancing communication, the scorecard also led to qualitative benefits. The balanced scorecard is a practical tool to focus attention and resources to facilitate improvement in disaster rehabilitation settings where health information infrastructure is poor. Introducing a mechanism for rapid improvement fostered communication between nongovernmental organizations, district health officials, clinic health workers and displaced persons.

[Development and evolution of a balanced scorecard in primary health care: Lessons learned].

Science.gov (United States)

Bartolomé-Benito, E; Jiménez-Carramiñana, J; Sánchez-Perruca, L; Bartolomé-Casado, M S; Dominguez-Mandueño, A B; Marti-Argandoña, M; Hernández-Pascual, M; Miquel-Gómez, A

To describe the design, implementation, and monitoring of eSOAP (Primary Health Care Balanced Scorecard) and its role in the deployment of strategic objectives and clinical management, as well as to show the lessons learned during six years of follow-up. Descriptive study areas: methodology (conceptual framework, strategic matrix, strategic map, and processes map), technology and standardisation. As of December 2014, 9,046 (78%) professionals are registered in eSOAP. A total of 381 indicators were measured from 16 data sources, of which 36% were of results (EFQM model), 39.1% of clinical management, and 20% were included in the Program Centre Contract. The Balanced Scorecard has enabled to deploy all strategic lines of Primary Health Care, and has enabled the healthcare professionals to evaluate the evolution of results over time, and at patient level (e.g. 16% increase in control of diabetic patients). A total of 295,779 reports were generated and 13,080 professionals were evaluated by goals. There was an increased use of the eSOAP application by the professionals. The Balanced Scorecard was the key in deploying Primary Health Care strategies. It has helped clinical management and improved relevant indicators (health, patient experience, and costs), such as the management models that we used as references (EFQM Kaplan and Norton), and new emerging scenarios (Triple aim). Copyright © 2016 SECA. Publicado por Elsevier España, S.L.U. All rights reserved.

Designing and implementing a balanced scorecard: lessons learned in nonprofit implementation.

Science.gov (United States)

Gumbus, Andra; Wilson, Tom

2004-01-01

The balanced scorecard has been referred to as the management innovation of the century, and extensive articles have been written using case studies of organizations that use this performance measurement system. This article addresses the key issues of design and implementation with a step-by-step guide to how to design a balanced scorecard and lessons to avoid implementation problems in government and nonprofit settings.

Balanced scorecard: application in the General Panarcadian Hospital of Tripolis, Greece.

Science.gov (United States)

Koumpouros, Yiannis

2013-01-01

The purpose of this paper is to discuss the application of the balanced scorecard (BSC) in the Greek public health sector. The basic balanced scorecard theory has been adopted in the characteristics and individualities of the Greek public health system. The theoretical model developed was applied in the General Panarcadian Hospital of Tripolis (GPHT) in Greece. GPHT is a representative paradigm of a big regional Greek public hospital. It has about 300 beds and many clinics and specialties (internal medicine, cardiology, general surgery, intensive care unit, artificial kidney unit, etc.). Strategic management was performed for almost three years. The BSC model was formulated in an appropriate software program. The problems (both technical and managerial) faced during a three-year period along with the results of this management approach are presented in the current paper. The paper highlights some important gaps in the Greek public health system, while proposing actions to be taken. The BSC theory can be very successful under certain conditions. Special attention is given to the peculiarities of the Greek public health situation. The paper presents for the first time a real life example of applying BSC in the Greek public health sector.

WWF Climate Scorecards. Comparison of the climate performance of the G8 countries

International Nuclear Information System (INIS)

Hoehne, N.; Wartmann, S.; Graus, W.

2005-07-01

Climate change is a serious and urgent threat to global society. It adds stress to unique and already threatened ecosystems, increases the frequency and intensity of extreme weather events, such as storms and droughts, and adds stress to agriculture and food production. In addition, glaciers are melting around the world as is the Arctic, contributing to sea level rise. Climate change also increases the risk of large-scale singular events such as the melting of the West Antarctic Ice Sheet and the shutdown of the thermohaline circulation. The level at which climate change becomes 'dangerous' depends on the values attached to the threatened systems. Several countries, most prominently the EU, but also e.g. the Philippines and Micronesia, have agreed that global average temperature increase in comparison to pre-industrial levels should be kept below 2C. As a consequence, global greenhouse gas emissions will have to peak in the next decade or two and then decline to a fraction of current levels. Leaving some room for growth for developing countries, industrialized countries need to decrease their emission by the order of 80% by the year 2050. This is a major challenge, as current trends are going in the opposite direction with high emissions in developed countries and growing emissions in most developing countries. Individual countries have reacted differently to this challenge. Each country is unique in its starting position, including the economic activities that result in greenhouse gas emissions, its level of development, industrial structure, availability of natural resources and public perceptions. Since the problem was recognized internationally (1992 with the adoption of the United Nations Framework Convention on Climate Change), governments and the public have reacted differently, also depending on national circumstances. These climate scorecards provide a comparable snapshot of the current situation across the G8 countries (Canada, France, Germany, Italy

WWF Climate Scorecards. Comparison of the climate performance of the G8 countries

Energy Technology Data Exchange (ETDEWEB)

Hoehne, N.; Wartmann, S.; Graus, W. [Ecofys GmbH, Koeln (Germany)

2005-07-01

Climate change is a serious and urgent threat to global society. It adds stress to unique and already threatened ecosystems, increases the frequency and intensity of extreme weather events, such as storms and droughts, and adds stress to agriculture and food production. In addition, glaciers are melting around the world as is the Arctic, contributing to sea level rise. Climate change also increases the risk of large-scale singular events such as the melting of the West Antarctic Ice Sheet and the shutdown of the thermohaline circulation. The level at which climate change becomes 'dangerous' depends on the values attached to the threatened systems. Several countries, most prominently the EU, but also e.g. the Philippines and Micronesia, have agreed that global average temperature increase in comparison to pre-industrial levels should be kept below 2C. As a consequence, global greenhouse gas emissions will have to peak in the next decade or two and then decline to a fraction of current levels. Leaving some room for growth for developing countries, industrialized countries need to decrease their emission by the order of 80% by the year 2050. This is a major challenge, as current trends are going in the opposite direction with high emissions in developed countries and growing emissions in most developing countries. Individual countries have reacted differently to this challenge. Each country is unique in its starting position, including the economic activities that result in greenhouse gas emissions, its level of development, industrial structure, availability of natural resources and public perceptions. Since the problem was recognized internationally (1992 with the adoption of the United Nations Framework Convention on Climate Change), governments and the public have reacted differently, also depending on national circumstances. These climate scorecards provide a comparable snapshot of the current situation across the G8 countries (Canada, France, Germany

Quality initiatives: department scorecard: a tool to help drive imaging care delivery performance.

Science.gov (United States)

Donnelly, Lane F; Gessner, Kevin E; Dickerson, Julie M; Koch, Bernadette L; Towbin, Alexander J; Lehkamp, Todd W; Moskovitz, Jay; Brody, Alan S; Dumoulin, Charles L; Jones, Blaise V

2010-11-01

The radiology department at a midwestern U.S. children's hospital has created a scorecard that is presented quarterly to the institutional leadership and is available to all radiology employees on the institutional intranet. The scorecard currently has 33 measures in six areas: clinical services (safety, quality, timeliness); education; research; professionalism, communication, and user satisfaction; finances and administration; and staffing. For each measure, the goal, current value of the measure, interval at which the measure is updated, date of last update, and previous value of the measure are listed. Each measure was reviewed over time to determine those measures for which target goals were met. Results indicate that a visible and transparent department scorecard is one of the more powerful tools available to the radiology leadership to call attention to and improve performance in specific areas. The use of such a scorecard can help develop a departmental culture of quality improvement, focus healthcare providers on specific quality improvement projects, and drive departmental performance. © RSNA, 2010.

SISTEM PEMANTAU KINERJA BERBASIS BALANCED SCORECARD: STUDI KASUS UKSW DALAM RANGKA MEWUJUDKAN RESEARCH UNIVERSITY

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Radius Tanone

2013-12-01

Full Text Available Balanced scorecard is a concept that can be used as a performance monitoring system in an organization. Results of monitoring the performance of the organization by implementing a balanced scorecard to perform and produce measurement and monitoring from time to time. Satya Wacana Christian University wants to develop the concept of education in the direction of research in a Research University (RU. It is important for universities to create a strategy and carry out the action that RU can be realized. Application of the balanced scorecard use to see the vision and mission of the university to reach the next target should be done. As a leading university RU application of balanced scorecard need to be viewed from four perspectives: financial, customer, internal business processes, growth and learning. Based on the perspective that there is then established Key Performance Indicators (KPI are selected according to the needs of SWCU realize RU. Performance monitoring system is used based Ms.excel. The implementation of the balanced scorecard and KPI development plans SWCU create RU in the resulting system performance monitor that can measure and monitor from time to time.

ORDERED MODEL PROCESSES, REFERENCE DECLARATION AND THE ECONOMIC ORGANIZATION: IMPLICATIONS FOR A BALANCED SCORECARD CONTEXTUAL FRAMEWORK

OpenAIRE

Jenkins , D. Randall

2007-01-01

Since its 1992 introduction, the Balanced Scorecard has received deserving accolades while academics continue investigating its pragmatic aspects. This paper contributes to the Balanced Scorecard literature, first, by proffering a logical explanation for its successful acclaim and, second, by setting forth an ordered management structure Balanced Scorecard contextual framework. The contextual framework reforms the Balanced Scorecard’s Learning and Growth Perspective by (i) effecting (subjecti...

Scorecard cardiovascular medicine. Its impact and future directions.

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Topol, E J; Califf, R M

1994-01-01

Public release of operator-specific data for cardiovascular procedures has set a new precedent, introducing the "scorecard" era. Justification exists for public disclosure, but the mechanics of appropriate data release are complex from a clinical, statistical, and logistic standpoint. Scorecard medicine may appropriately promote regionalization of medical centers and consolidation of services, but unless the process is directed effectively, it may impair the development of new treatments because of a more restrictive clinical practice environment. We propose revamping our current system to facilitate rapid and accurate access to outcome data in the local practice environment so that improvement in practice occurs on a voluntary basis rather than in response to punitive restrictions. A rational plan needs to be developed for dealing with high-risk patients, perhaps through compensation in regression models used to calculate expected outcomes, and for the start-up of novice physicians. Special provisions are needed to promote clinical research. Before procedures are done, it would be ideal to provide a full disclosure informed consent, whereby the physician reports operator-specific data and the patient's decision-making process is facilitated. Overall, appropriate implementation of scorecards could ultimately lead to a substantial improvement in the quality of U.S. cardiovascular medicine.

Balanced Scorecard in Higher Education Institutions: Congruence and Roles to Quality Assurance Practices

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Reda, Nigusse W.

2017-01-01

Purpose: The purpose of this paper is twofold: first, to highlight the congruence and roles of the balanced scorecard in the quality assurance practices in higher education institutions, and second, to propose a balanced scorecard model for higher education institutions. Design/methodology/approach: A descriptive literature review was used to…

Analisis Balanced Scorecard Pada Koperasi Karyawan Krama Yudha Ratu Motor Jakarta

OpenAIRE

Wardani, Bella Devita Puteri; Nugraha, Hari Susanta; Budiatmo, Agung

2012-01-01

Cooperative is an organization that puts the interests and welfare of more members in the central position of the overall cooperative activity. In the application of balanced scorecard on the use of cooperatives, there is an adjustment in the four balanced scorecard perspectives are: financial perspective, membership perspective, partnership perspective, and learning and growth perspective. The purpose of this research was to determine the performance of Cooperative of Krama Yudha Ratu Motor ...

A Balanced Scorecard for Open Innovation: Measuring the Impact of Industry-University Collaboration

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Flores, Myrna; Al-Ashaab, Ahmed; Magyar, Andrea

The Balanced Scorecard (BSC) can be considered as a strategic measurement tool. Since its first publication by Norton and Kaplan in the early 1990’s, many companies have applied it to measure four key aspects of their organisations’ performance: Financial, Customer, Internal Business Process, Learning and Growth. Although it is widely used in the business arena, this original BSC was not developed to assess the impact of collaborative research projects under an open innovation strategy, where the outputs of research and development (R&D) developed by collaborative projects undertaken by industry and universities should be measured in a different way. In fact, many companies are losing important opportunities to spur their R&D results by not being able to quantify the results of such collaborations. Therefore, this paper will propose a Scorecard to measure the outcomes of collaborative research. It is important to recall that this scorecard has been developed during a collaborative research project by CEMEX Research Group AG (Switzerland) and Cranfield University (UK). During such project, a survey was developed to carry out eleven face-to-face interviews in a sample of ten companies in UK, which provided important inputs to design such strategic scorecard. It was confirmed that a collaborative balanced scorecard is a very useful tool to measure, track and improve the impact of conducting collaborative projects with universities.

Teaching the Balanced Scorecard through Simulation

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Capelo, Carlos; Lopes, Ana Isabel; Mata, Ana

2012-01-01

Kaplan and Norton introduced the Balanced Scorecard (BSC) which is based on a systems perspective of the business strategy and performance measurement. Many organizations around the world are using the BSC to define, implement and manage strategy. Nevertheless there exist studies that identify problems and limitations associated with the…

A rapid assessment scorecard to identify informal settlements at higher maternal and child health risk in Mumbai.

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Osrin, David; Das, Sushmita; Bapat, Ujwala; Alcock, Glyn A; Joshi, Wasundhara; More, Neena Shah

2011-10-01

predictive value. The scorecard needs further testing in a range of urban contexts, but we intend to use it to identify informal settlements in particular need of family health interventions in a subsequent program.

Building Scorecards in Academic Research Libraries: Performance Measurement and Organizational Issues

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Vivian Lewis

2013-06-01

Full Text Available Objective – This paper describes the experiences of four prominent North American research libraries as they implemented Balanced Scorecards as part of a one-year initiative facilitated by the Association of Research Libraries (ARL. The Balanced Scorecard is a widely accepted organizational performance model that ties strategy to performance in four areas: finance, learning and growth, customers, and internal processes.Methods – Four universities participated in the initiative: Johns Hopkins University, McMaster University, the University of Virginia, and the University of Washington. Each university sent a small group of librarians to develop their Scorecard initiatives and identified a lead member. The four teams met with a consultant and the ARL lead twice for face-to-face training in using the Scorecard. Participants came together during monthly phone calls to review progress and discuss next steps. Additional face-to-face meetings were held throughout the year in conjunction with major library conferences.Results – The process of developing the Scorecards included the following steps: defining a purpose statement, identifying strategic objectives, creating a strategy map, identifying measures, selecting appropriate measures, and setting targets. Many commonalities were evident in the four libraries’ slates of strategic objectives. There were also many commonalities among measures, although the number chosen by each institution varied significantly, from 26 to 48.Conclusion – The yearlong ARL initiative met its initial objectives. The four local implementations are still a work in progress, but the leads are fully trained and infrastructure is in place. Data is being collected, and the leadership teams are starting to see their first deliverables from the process. The high level of commonality between measures proposed at the four sites suggests that a standardized slate of measures is viable.

PENGUKURAN KINERJA PERBANKAN SYARIAH DENGAN PENDEKATAN BALANCE SCORECARD

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Nurul Huda

2015-09-01

Full Text Available The aim of this research is to measure the performance of Islamic banking using balance scorecard. Performance of Islamic Banking is seen with the Balanced Scorecard is used there are four perspectives, namely: finance, banking / internal business perspective, learning and growth, however in this study used only three perspektif , minus the customer's perspective. The third perspective is transformed into the five components of performance measurement variable Banking. The result of this research is learning and growth perspective for shariah compliance, legal, and institution has a very good score. For fundraising, financing performance and services for Islamic banking shariah compliance perspective has a good score. From financial report and social legitimacy has a good scoreDOI: 10.15408/etk.v12i1.1900

INTEGRASI METODE BALANCED SCORECARD DAN SISTEM MANAJEMEN PENGENDALIAN

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Teguh Sriwidadi

2012-11-01

Full Text Available This article discusses sales force performance measurement at PT Merapi Utama Pharma and integrates performance measurement and management control system. The balanced scorecard (BSC is a strategic planning and management system that is used extensively in business and industry, government, and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals. The balanced scorecard suggests that we view the organization from four perspectives : the learning and growth perspective, the internal business processes perspective, the customer perspective, and the financial perspective.The management control system used is levers of control framework, included beliefs control system, boundary control system, diagnostic control system, and interactive control systems. 

Quantitative performance targets by using balanced scorecard system: application to waste management and public administration.

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Mendes, Paula; Nunes, Luis Miguel; Teixeira, Margarida Ribau

2014-09-01

This article demonstrates how decision-makers can be guided in the process of defining performance target values in the balanced scorecard system. We apply a method based on sensitivity analysis with Monte Carlo simulation to the municipal solid waste management system in Loulé Municipality (Portugal). The method includes two steps: sensitivity analysis of performance indicators to identify those performance indicators with the highest impact on the balanced scorecard model outcomes; and sensitivity analysis of the target values for the previously identified performance indicators. Sensitivity analysis shows that four strategic objectives (IPP1: Comply with the national waste strategy; IPP4: Reduce nonrenewable resources and greenhouse gases; IPP5: Optimize the life-cycle of waste; and FP1: Meet and optimize the budget) alone contribute 99.7% of the variability in overall balanced scorecard value. Thus, these strategic objectives had a much stronger impact on the estimated balanced scorecard outcome than did others, with the IPP1 and the IPP4 accounting for over 55% and 22% of the variance in overall balanced scorecard value, respectively. The remaining performance indicators contribute only marginally. In addition, a change in the value of a single indicator's target value made the overall balanced scorecard value change by as much as 18%. This may lead to involuntarily biased decisions by organizations regarding performance target-setting, if not prevented with the help of methods such as that proposed and applied in this study. © The Author(s) 2014.

Designing and evaluating a balanced scorecard for a health information management department in a Canadian urban non-teaching hospital.

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Nippak, Pria Md; Veracion, Julius Isidro; Muia, Maria; Ikeda-Douglas, Candace J; Isaac, Winston W

2016-06-01

This report is a description of a balanced scorecard design and evaluation process conducted for the health information management department at an urban non-teaching hospital in Canada. The creation of the health information management balanced scorecard involved planning, development, implementation, and evaluation of the indicators within the balanced scorecard by the health information management department and required 6 months to complete. Following the evaluation, the majority of members of the health information management department agreed that the balanced scorecard is a useful tool in reporting key performance indicators. These findings support the success of the balanced scorecard development within this setting and will help the department to better align with the hospital's corporate strategy that is linked to the provision of efficient management through the evaluation of key performance indicators. Thus, it appears that the planning and selection process used to determine the key indicators within the study can aid in the development of a balanced scorecard for a health information management department. In addition, it is important to include the health information management department staff in all stages of the balanced scorecard development, implementation, and evaluation phases. © The Author(s) 2014.

Applying the Balanced Scorecard to Education

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Karathanos, Demetrius; Karathanos, Patricia

2005-01-01

Although the application of the balanced scorecard (BSC) in the business sector is well documented, very little research has been reported regarding the adaptation or application of the BSC in the education sector. In this article, the authors (a) describe how the Baldrige Education Criteria for Performance Excellence has adapted the concept of…

An international scorecard for measuring bank performance: The case of Dutch banks

OpenAIRE

J.W.B. Bos; J.A.J. Draulans; D. van den Kommer; B.A. Verhoef

2006-01-01

Measuring bank performance solely on the basis of profitability conveys significant information about past performance, but may provide little information about expectations for future performance. Therefore, this paper relies on a much broader definition of performance and introduces a scorecard where performance is measured on the basis of four performance criteria: (i) profitability; (ii) risk; (iii) market power, and (iv) efficiency. We use this scorecard to compare the performance of maj...

Characteristics of 'tween' participants and non-participants in the VERB™ summer scorecard physical activity promotion program.

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Nickelson, Jen; Alfonso, Moya L; McDermott, Robert J; Bumpus, Elizabeth C; Bryant, Carol A; Baldwin, Julie A

2011-04-01

Creating community-based opportunities for youth to be physically active is challenging for many municipalities. A Lexington, Kentucky community coalition designed and piloted a physical activity program, 'VERB™ summer scorecard (VSS)', leveraging the brand equity of the national VERB™--It's What You Do! campaign. Key elements of VSS subsequently were adopted in Sarasota County, FL. This study identified characteristics of Sarasota's VSS participants and non-participants. Students in Grades 5-8 from six randomly selected public schools completed a survey assessing VSS participation, physical activity level, psychosocial variables, parental support for physical activity and demographics. Logistic regression showed that VSS participants were more likely to be from Grades 5 to 6 versus Grades 7 and 8 [odds ratio (OR) = 6.055] and perceive high versus low parental support for physical activity (OR = 4.627). Moreover, for each unit rise in self-efficacy, the odds of VSS participation rose by 1.839. Chi-squared automatic interaction detector (CHAID) analysis suggested an interaction effect between grade and school socioeconomic status (SES), with a large proportion of seventh and eighth graders from high SES schools being non-participants (76.6%). A VSS-style program can be expected to be more effective with tweens who are younger, in a middle SES school, having high self-efficacy and high parental support for physical activity.

Using the balanced scorecard in the development of community partnerships.

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Tsasis, Peter; Owen, Susan M

2009-02-01

The benefits of community partnerships have been well established in the health service literature. However, measuring these benefits and associated outcomes is relatively new. This paper presents an innovative initiative in the application of a balanced scorecard framework for measuring and monitoring partnership activity at the community level, while adopting principles of evidence-based practice to the partnership process. In addition, it serves as an excellent example of how organizations can apply scorecard methodology to move away from relationship-based partnerships and into new collaborations of which they can select - using a formal skill and competency assessment for partnership success.

Developing a balanced scorecard with System Dynamics

NARCIS (Netherlands)

Akkermans, H.A.; Oorschot, van K.E.

2002-01-01

The Balanced Scorecard (BSC) is a popular concept for performance measurement, because it focuses attention of management on just a few measures and bridges different functional areas (both financial and non-financial measures are included in the BSC). But, the BSC has also received some criticism.

PENGUKURAN KINERJA LEMBAGA PERKREDITAN DESA (LPD KECAMATAN SUSUT DENGAN ANALISIS BALANCED SCORECARD

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Gede Putu Agus Jana Susila

2017-01-01

Abstract LPD presence in the village gave a huge benefit to the economic life of the villagers. The benefits derived are able to provide loans to villagers with relatively little interest, in the process of granting credit to prospective customers flexible or not compounded, to distribute evenly in the traditional village economy, job creation, and the LPD can maintain traditional rural development. With the LPD expected scope of poverty in the region declined LPD. This study aims to determine the performance of the District LPD Losses were assessed with Balanced Scorecard method and judging from their respective perspectives: financial, customer, internal business processes, and learning and growth. In accordance with that purpose then, the design of this research is quantitative descriptive study in which provides an explanation of the performance of LPD with the Balanced Scorecard method. Financial perspective in Balanced Scorecard directing the performance in creating value and provide a fundamental improvement in the company through the calculation of capital, assets, profitability and liquidity. In the internal business process perspective, measuring the credit granting process in LPD District of Susut used Manufacturing Cycle Effectiveness (MCE to avoid time wasted in the process of granting a credit, while the performance assessment of the customer's perspective that lays customer satisfaction, as well as learning and growth perspective that lays satisfaction employee use of questionnaires using Likert scale. Using the Balanced Scorecard, will determine how the performance in the District LPD Losses not only from a financial perspective but also from the three non-financial perspectives that includes customer perspective, internal business processes, learning and growth perspective. Ratings financial perspective and non-financial performance can integrate all aspects of the District LPD shrinkage. LPD overall performance ratings assessed by the method of

Implementation of Balanced Scorecard and the Successful of Implementation Strategy: a Review

OpenAIRE

Ellitan, Lena; Anatan, Lina

2008-01-01

The balanced scorecard is a formal management technique for development, implementation and management of business strategy. It is difficult to ascertain the success of the technique as most of the literature on its implementation is put out by those with a vested interest in its success as a commercial product. Much has been written about barriers to strategy implementation but not specifically to the implementation of balanced scorecard. This paper presents a review of the factors that cont...

The predictive validity of the HERO Scorecard in determining future health care cost and risk trends.

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Goetzel, Ron Z; Henke, Rachel Mosher; Benevent, Richele; Tabrizi, Maryam J; Kent, Karen B; Smith, Kristyn J; Roemer, Enid Chung; Grossmeier, Jessica; Mason, Shawn T; Gold, Daniel B; Noeldner, Steven P; Anderson, David R

2014-02-01

To determine the ability of the Health Enhancement Research Organization (HERO) Scorecard to predict changes in health care expenditures. Individual employee health care insurance claims data for 33 organizations completing the HERO Scorecard from 2009 to 2011 were linked to employer responses to the Scorecard. Organizations were dichotomized into "high" versus "low" scoring groups and health care cost trends were compared. A secondary analysis examined the tool's ability to predict health risk trends. "High" scorers experienced significant reductions in inflation-adjusted health care costs (averaging an annual trend of -1.6% over 3 years) compared with "low" scorers whose cost trend remained stable. The risk analysis was inconclusive because of the small number of employers scoring "low." The HERO Scorecard predicts health care cost trends among employers. More research is needed to determine how well it predicts health risk trends for employees.

Identifying Balance in a Balanced Scorecard System

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Aravamudhan, Suhanya; Kamalanabhan, T. J.

2007-01-01

In recent years, strategic management concepts seem to be gaining greater attention from the academicians and the practitioner's alike. Balanced Scorecard (BSC) concept is one such management concepts that has spread in worldwide business and consulting communities. The BSC translates mission and vision statements into a comprehensive set of…

Balanced Scorecard: Perspektif Baru dalam Menilai Kinerja Organisasi

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Barbara Gunawan

2015-12-01

Full Text Available Dengan semakin kompleksnya kondisi lingkungan organisasi, diperlukan ukuran-ukuran kinerja yang komprehensif sehingga akan terlihat kondisi berbagai sisi organisasi. Hal tersebut memberikan kejelasan arah dan sasaran bagi organisasi untuk bergerak maju baik dari sisi finansial maupun non finansial secara seimbang. Balanced Scorecard hadir untuk memfasilitasi pengukuran kinerja secara komprehensif baik dari sisi finansial dan sisi perspektif customer, internal business process, dan learning and growth dimana belum bias difasilitasi oleh pengukuran kinerja manajerial. Apabila semua sisi organisasi bias terukur maka organisasi akan dapat dikelola dengan baik seperti ungkapan “If We can count it, we can manage it”. Lebih dari itu Balanced Scorecard juga memberikan penawaran kepada organisasi akan pencapaian keunggulan kompetitif karena dengan terukurnya seluruh aspek organisasi secara komprehensif dan seimbang akan dapat memotivasi “breaktrough improvement” di berbagai bidang seperti: produk, proses, customer, dan pengembangan pasar.

Kinerja Pusat Pertanggungjawaban Rumah Sakit dalam Perspektif Balanced Scorecard

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Andi Nurcahya

2017-01-01

Full Text Available This research object being studied are representative of each of the staff of the hospital. The number of respondents in this study were as many as 30 of the 38 respondents in this hospital were sampled by simple random sampling which will then be asked to fill out questionnaires related to the five variables studied dala this study. According to the research found that the leadership competencies and positive effect on employee satisfaction. Furthermore, job satisfaction has positive influence on employee performance are also positively affects employee performance accountability hospital center performance with the balanced scorecard perspectives. in addition, also found that the competence and leadership have a direct positive effect on the performance of responsibility centers hospital with balanced scorecard perspectives.

Accountability in public health units: using a modified nominal group technique to develop a balanced scorecard for performance measurement.

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Robinson, Victoria A; Hunter, Duncan; Shortt, Samuel E D

2003-01-01

Little attention has been paid to the need for accountability instruments applicable across all health units in the public health system. One tool, the balanced scorecard was created for industry and has been successfully adapted for use in Ontario hospitals. It consists of 4 quadrants: financial performance, outcomes, customer satisfaction and organizational development. The aim of the present study was to determine if a modified nominal group technique could be used to reach consensus among public health unit staff and public health specialists in Ontario about the components of a balanced scorecard for public health units. A modified nominal group technique consensus method was used with the public health unit staff in 6 Eastern Ontario health units (n=65) and public health specialists (n=18). 73.8% of the public health unit personnel from all six health units in the eastern Ontario region participated in the survey of potential indicators. A total of 74 indicators were identified in each of the 4 quadrants: program performance (n=44); financial performance (n=11); public perceptions (n=11); and organizational performance (n=8). The modified nominal group technique was a successful method of incorporating the views of public health personnel and specialists in the development of a balanced scorecard for public health.

The balanced scorecard as a potential instrument for supporting planning and improvement in accounting education: Comparative survey findings

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CJ Cronje

2004-04-01

Full Text Available This paper is firstly a comparison of the components of a potential balanced scorecard for accounting departments of universities in South Africa and Australia. Secondly, the various suggested measurement criteria of the balanced scorecard components are also compared. The findings of the research paper indicate no significant differences. The conclusion is that the balanced scorecard constitutes a potential instrument for supporting the planning and improvement of the accounting education environment.

Designing The Human Resource Scorecard as a Performance Measurement of Human Resource

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Erlinda Muslim

2016-08-01

Full Text Available Abstract. This study discusses the importance of performance measurement in a company because it can be used to assess the success of the company. The purpose of this study is to design and measure the performance of a MIGAS company using the Human Resource Scorecard approach by establishing the priority weight of strategic objectives and Key Performance Indicators on the Strategy Map through the Analytical Network Process. Results of this study are acquiring 16 strategic objectives, and 20 leading indicators and 17 lag ging indicators. Results of the priority weight show that the company is more focused on the operational perspective, then the financial perspective, strategic perspective, and the last is the customer perspective. From the design and measurement results obtained from this study, a plan of the Human Resource Scorecard design was created that can be used by the company. Keywords: performance measurement, human resource scorecard, strategy map, key performance indicator, analytical network process

Managing Service Quality with the Balanced Scorecard.

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Poll, Roswitha

In order to evaluate and utilize library data for the management process, a German project, sponsored by the German Research Council, uses the Balanced Scorecard as the concept for integrated quality management. Performance indicators across the following four perspectives are combined to produce a balanced evaluation of the library: (1) users,…

Development of Balanced Scorecard in Higher Education Institutions: Example of Çanakkale Vocational School of Social Sciences

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Hüseyin ERKUL

2015-09-01

Full Text Available Higher education institutions which must adopt themselves to the rapid changes in the world should measure their performance and connect it to a system in the process of continuous development and improvement. Balanced Scorecard which offers an opportunity to the institutions to evaluate their performance from so many different aspects comes to the fore in performance measurement systems and is widely used. In this study, a Balanced Scorecard which can be used in higher education institutions has been proposed. This study, designed as a case study, has been carried out at the Çanakkale Vocational School of Social Sciences. The data obtained from the primary and secondary sources has been analyzed via the descriptive analysis. First, the current situation of the college has been discussed, then performance dimensions, objectives and measures of the Balanced Scorecard have been identified considering the mission, the vision and SWOT analysis results of the college and the applicability of the Balanced Scorecard have been evaluated. As a result, it is concluded that Balanced Scorecard can be formed in all units of the universities and applied effectively in academic and administrative units.

Perencanaan Strategis dengan Pendekatan Balance Scorecard pada Perusahaan Properti (Studi Kasus : Elang Group

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Ratih Wulandari

2017-05-01

Full Text Available The objectives of this study were to determine the strategic factors of the internal and external environments, analyze alternative strategies, to develop strategic targets and strategic maps, set key performance indicator (KPI, and determine the weight of each balanced scorecard perspective (BSC, and weight of each KPI. The research methods used were SWOT and BSC analysis. The business environment identification conducted at Elang Group resulted in eight internal factors and five external factors that influence the company's strategy to survive and to become more competitive. Following this, the process of SWOT analysis was carried out. There are four alternative strategies that can be implemented by Elang Group in improving its performance. The result of SWOT analysis was then translated into 15 strategic targets that form a causal relationship. The design of key performance indicators (KPI determined 25 KPI divided into four Balanced Scorecard perspectives. In the financial perspective, the highest average KPI weight for return on investment (ROI is 41,4 percent.Keywords: balance scorecard, SWOT, key performance indicators, property, Elang groupABSTRAKTujuan dari penelitian ini adalah menetapkan faktor–faktor strategis dari lingkungan internal dan eksternal; menganalisis alternatif strategi; menyusun sasaran strategis dan peta strategis; menetapkan key performance indicator (KPI; dan menetapkan bobot dari masing-masing perspektif balanced Scorecard (BSC, dan bobot dari masing-masing KPI. Metode penelitian yang digunakan adalah analisis SWOT dan BSC. Hasil identifikasi lingkungan bisnis yang dilakukan di Elang Group terdapat delapan faktor internal di perusahaan, dan lima faktor external perusahaan yang berpengaruh terhadap strategi perusahaan untuk dapat bertahan dan semakin kompetitif. Dari hasil identifikasi kemudian dilakukan proses analisis SWOT. Terdapat empat alternatif strategi yang dapat dilakukan oleh Elang Group dalam meningkatkan

The Balanced Scorecard: Beyond Reports and Rankings.

Science.gov (United States)

Stewart, Alice C.; Carpenter-Hubin, Julie

2001-01-01

Discusses the use of performance indicators by higher education institutions for internal assessment as well as external reporting. Describes the balanced scorecard developed by Robert S. Kaplan and David P. Norton in 1992, a set of measures that allow for a holistic, integrated view of business performance. Explores how to create and use the…

Strategic Balanced Scorecard Simulation

DEFF Research Database (Denmark)

Nielsen, Steen; Nielsen, Erland Hejn

2012-01-01

The purpose of this article is to show how a System Dynamics Modelling approach can be integrated into the Balanced Scorecard (BSC) for a case company with special focus on the handling of causality in a dynamic perspective. The case company’s BSC model includes five perspectives and a number...... of financial and non-financial measures. The overall idea of BSC is to make the strategy operational, as proposed by Kaplan and Norton (1992; 1996; 2007) and to use the strategy for simulation. Our results indicate that a company may gain great learning insight from such simulation studies. The whole article...

Sistem Informasi Pengukuran Kinerja Pada Perkebunan Kelapa Sawit Dengan Menggunakan Metode Balanced Scorecard

OpenAIRE

Rosmiati Rosmiati; Mustafid Mustafid; Ibnu Widiyanto

2016-01-01

Palm oil plantations is one of the sub-sectors of agriculture crops in Indonesia, which is the main source of food and economic growth. The Balanced Scorecard (BSC) into a model of performance measurement system that can provide a solution within the framework of an integrated performance measurement using financial and non financial aspects. This study aims to develop information systems to measure the performance of oil palm plantations using the Balanced Scorecard method. Measurement of pe...

The evolution of balanced scorecard

OpenAIRE

Eremina G.

2016-01-01

The article describes the evolution of the Balanced scorecard (BSC) as one of the world's most popular systems of measuring performance. The BSC, developed by Robert Kaplan and David Norton as a strategic management tool, has been constantly changing with the accumulation of practical experience of its use. The author of the article establishes the chronology of the publication of articles and books that have become milestones on the way of development of the BSC and traces of system changes ...

The Balanced Scorecard of acute settings: development process, definition of 20 strategic objectives and implementation.

Science.gov (United States)

Groene, Oliver; Brandt, Elimer; Schmidt, Werner; Moeller, Johannes

2009-08-01

Strategy development and implementation in acute care settings is often restricted by competing challenges, the pace of policy reform and the existence of parallel hierarchies. To describe a generic approach to strategy development, illustrate the use of the Balanced Scorecard as a tool to facilitate strategy implementation and demonstrate how to break down strategic goals into measurable elements. Multi-method approach using three different conceptual models: Health Promoting Hospitals Standards and Strategies, the European Foundation for Quality Management (EFQM) Model and the Balanced Scorecard. A bundle of qualitative and quantitative methods were used including in-depth interviews, standardized organization-wide surveys on organizational values, staff satisfaction and patient experience. Three acute care hospitals in four different locations belonging to a German holding group. Chief executive officer, senior medical officers, working group leaders and hospital staff. Development and implementation of the Balanced Scorecard. Twenty strategic objectives with corresponding Balanced Scorecard measures. A stepped approach from strategy development to implementation is presented to identify key themes for strategy development, drafting a strategy map and developing strategic objectives and measures. The Balanced Scorecard, in combination with the EFQM model, is a useful tool to guide strategy development and implementation in health care organizations. As for other quality improvement and management tools not specifically developed for health care organizations, some adaptations are required to improve acceptability among professionals. The step-wise approach of strategy development and implementation presented here may support similar processes in comparable organizations.

Biodiesel Emissions Analysis Program

Science.gov (United States)

Using existing data, the EPA's biodiesel emissions analysis program sought to quantify the air pollution emission effects of biodiesel for diesel engines that have not been specifically modified to operate on biodiesel.

Rancang Bangun Tata Kelola Kinerja Perguruan Tinggi Menggunakan IT Balanced Scorecard

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Achmad Solechan

2016-05-01

Full Text Available Budgeting most colleges are not based on good governance and conceptual, but based on short-term needs in each college. Other problems are related to the use of information technology in both hardware, software and brain ware (user in the management of information technology is still not well-thought in its development. This research aims to design a wake-up governance by using the Information Technology IT Balanced Scorecard framework is a system of management, measurement and control quickly, accurately and comprehensively can provide insight to the Leadership of the portrait and the development of information technology in institution. Information system development using SDLC (system development life cycle. College performance measurement method using IT balanced scorecard framework. The results showed that the use of information systems governance college performance using IT Balanced Scorecard help the efficiency and effectiveness in making an evaluation report IT governance, helping the presentation of information and error reduction calculations, the transaction data maintained intact his security, was able to complete the reporting process with fast, speed up the calculation process and the conclusion of the assessment of the performance of the college.

Information Technology Investment Strategy Planning: Balance Scorecard Approach

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Henny Hendarti

2011-05-01

Full Text Available Purpose of this research are to prepare the IT investment strategy using Balanced Scorecard approach in the company where the appropriate planning of this IT investment strategy can maximize the competitive benefit in the company, and it also to recommended a strategy of IT investment that can be implemented and measure the rate of return from the IT investment in the company. Research Method used book studies, field studies, and analysis system. Book studies from the books and journal. Field studies done by observation, interview, and questioner, and analysis system done by analyzed the ongoing system in the company. The result from this analysis is a recommendation in investment IT such as sales module, payment module, and report module. Then for the conclusion, this information technology investment planning can be develop to another investment implementation such authorized website of the company and using PDA (Personal Digital AssistantIndex Terms - Planning, Information Technology, Investment, Balance Scorecard

Developing the Military Health System Balanced Scorecard: The Strategic Planning Process

National Research Council Canada - National Science Library

Priest, Christopher

2003-01-01

.... While the Balanced Scorecard approach provides a valid theoretical construct for strategic-planning, political, financial, legal, and organizational relationships significantly impact effective implementation...

Evaluasi Kinerja Organisasi Publik Dengan Menggunakan Pendekatan Balanced Scorecard dan Analytic Network Process

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Adi Mora Tunggul

2016-12-01

Full Text Available Balanced scorecard is a strategic business management method that links performance evaluation to vision and strategies using a multidimensional set of financial and nonfinancial performance metrics. This study examined both quantitative data for the proposed Analytic Network Process method. The purpose of this research is to build a model that combines the Balanced Scorecard approach and Analytical Network Process to assist in the performance evaluation of public organizations tax services. Balanced Scorecard concept is applied to determine the hierarchy of the financial perspective, customer perspective, internal business processes, and learning and growth perspective as well as their respective performance indicators of public organizations and then Analytical Network Process used to tolerate vagueness and ambiguity of information and built an information system that is applied to facilitate the performance evaluation process. The study provides recommendations to the management of public organizations regarding the tax service strategy to improve the performance of public organizations.

Comparison of Colonoscopy Quality Measures Across Various Practice Settings and the Impact of Performance Scorecards.

Science.gov (United States)

Inra, Jennifer A; Nayor, Jennifer; Rosenblatt, Margery; Mutinga, Muthoka; Reddy, Sarathchandra I; Syngal, Sapna; Kastrinos, Fay

2017-04-01

Quality performance measures for screening colonoscopy vary among endoscopists. The impact of practice setting is unknown. We aimed to (1) compare screening colonoscopy performance measures among three different US practice settings; (2) evaluate factors associated with adenoma detection; and (3) assess a scorecard intervention on performance metrics. This multi-center prospective study compared patient, endoscopist, and colonoscopy characteristics performed at a tertiary care hospital (TCH), community-based hospital (CBH), and private practice group (PPG). Withdrawal times (WT), cecal intubation, and adenoma detection rates (ADR) were compared by site at baseline and 12 weeks following scorecard distribution. Generalized linear mixed models identified factors associated with adenoma detection. Twenty-eight endoscopists performed colonoscopies on 1987 asymptomatic, average-risk individuals ≥50 years. Endoscopist and patient characteristics were similar across sites. The PPG screened more men (TCH: 42.8%, CBH: 45.0%, PPG: 54.2%; p scorecard distribution. Adenoma detection was associated with increasing patient age, male gender, WT, adequate preparation, but not practice setting. Each practice performed high-quality screening colonoscopy. Scorecards did not improve performance metrics. Preparation quality varies among practice settings and can be modified to improve adenoma detection.

Implementing the Systems of Performance Management Indicators (Balanced Scorecard) Within Notary Offices From Romania

OpenAIRE

George Cristian SCHIN; Margareta RACOVITA; Viorel SUSANU

2011-01-01

The article concentrates on the analysis of the results of a research performed in performance management domain applied within notary offices from Romania. The results of the most relevant sections of the research:the level of understanding and knowledge of Balanced Scorecard concept by notaries’ public from Romania, main arguments for notaries’ public from Romania that desire to implement Balanced Scorecards within notary offices, as well as the success factors that facilitate implementing ...

Balanced Scorecard et Pilotage de la Performance : Cas de la Division Forage

OpenAIRE

Abdelkader Baaziz; Mustapha Khelil

2006-01-01

" Une entreprise qui ne gagne que de l'argent est bien pauvre ! " disait Henry Ford. Cette phrase résume en fait la philosophie du " Balanced Sorecard ". En 1996, Kaplan et Norton formalisent pour la première fois, le concept de " The Balanced Scorecard ". La traduction française du Balanced Scorecard est " tableau de bord équilibré ", même si les concepteurs insistent sur le fait qu'il n'est pas un simple tableau de bord mais un système intégré de management pour suivre la mise en œuvre de l...

Delivering Training Strategies: The Balanced Scorecard at Work

Science.gov (United States)

Baraldi, Stefano; Cifalinò, Antonella

2015-01-01

Aligning the value of training to organizational goals is an emerging need in human resource management. This study, aiming at expanding the research on training evaluation from a strategic management perspective, examines whether the use of the Balanced Scorecard approach can enable an effective delivery of training strategies, thus strengthening…

Strategic Reporting Tool: Balanced Scorecards in Higher Education

Science.gov (United States)

Lyddon, Jan W.; McComb, Bruce E.

2008-01-01

In this toolbox article, the authors describe the recommended steps for creating a community college balanced scorecard that measures and reports on key performance indicators based on targets and signal values to end-users, college constituents and external stakeholders. Based on extensive experience in the field, the authors provide a…

Kombinasi Balanced Scorecard dan Objective Matrix Untuk Penilaian Kinerja Perguruan Tinggi

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A Aviv Mahmudi

2016-01-01

Full Text Available Working Assessment is very essential aspect for a college to keep its excellent quality to face tight competition in either national or international level. The working assessment can be implemented to compare the result with organization strategy, and can also help to plan the upcoming strategy to achieve the final target of organization. The combination of Balanced Scorecard and OMAX is aimed at building the information system of working assessment in a college. Balanced Scorecard in the college is used to determine the strategic purposes, KPI and target, optimistic and pessimistic value. The scoring of each KPI uses AHP method; the scoring of KPI influences on general working score. The scoring of working assessment uses Objective Matrix (OMAX method to know the total result indicator stated by the college, and can find out the total result indicator of each working criterion. The combination of BSC and OMAX can avoid the use of overwhelming data because this model focused on four perspectives, with the important key indicator of a college. Besides, the four perspectives can avoid the orientation of short-term target, because OMAX developed the more obvious frame of time that also focused on the long-term target. This combination was a good integration that can afford to modify hybrid model in determining the score card of a college. BSC changed into the form of OMAX that presented a target in the long period. This combination is also a good integration that can afford to modify a hybrid model in determining the scorecard of the college. BSC changes into the form of OMAX that presents the long-term target.   Keywords: AHP; Balanced scorecard; OMAX; Work assessment; College

PENGUKURAN KINERJA ORGANISASI DENGAN PENDEKATAN BALANCED SCORECARD PADA RSUD KABUPATEN KEBUMEN

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Bestari Dwi Handayani

2010-03-01

Full Text Available Penelitian ini bertujuan mengukur kinerja perusahaan di RSUD Kebumen, yang selama ini menekankan pada aspek keuangan. Penilaian tersebut kurang menggambarkan kinerja perusahaan secara keseluruhan, karena hanya menilai kinerja jangka pendek dan mengabaikan aset tidak berwujud. Pengukuran kinerja menggunakan metode Balanced Scorecard mempertimbangkan baik aspek keuangan dan non-keuangan. Pengukuran ini melibatkan empat perspektif, yaitu: keuangan, pelanggan, proses bisnis internal, dan pembelajaran dan perspektif pertumbuhan. Hasil analisis menunjukkan skor kinerja rumah sakit melalui empat perspektif Balanced Scorecard. Berdasarkan hasil penelitian, disimpulkan bahwa hasil perspektif finansial dinilai baik dengan rasio efektivitas yang sesuai target. Kinerja berdasarkan perspektif pelanggan dianggap cukup baik. Namun, tingkat akuisisi pasien menurun. Berdasarkan perspektif proses bisnis internal, kinerja dinilai ideal. Tingkat produktivitas dilihat dari perspektif pembelajaran dan pertumbuhan rata-rata sebesar Rp24.663.959, dan kepuasan karyawan dinilai cukup baik. This study aimed to measure the performance of companies in Kebumen Hospital, which has emphasized the financial aspects. The assessment describes the lack of overall company performance, as only assess short-term performance and ignores intangible assets. Measurement of performance using the Balanced Scorecard method is to consider both aspects of financial and non-financial. This measurement involves four perspectives: financial, customer, internal business processes, and learning and growth perspective. The analysis shows the hospital performance scores over the four Balanced Scorecard perspectives. Based on the results of the study, concluded that the financial rating of good results with the corresponding effectiveness ratio target. Performance which based on the customer’s perspective is considered quite good. However, the acquisition of patient decline. Based on

Implementing the Systems of Performance Management Indicators (Balanced Scorecard Within Notary Offices From Romania

Directory of Open Access Journals (Sweden)

George Cristian SCHIN

2011-11-01

Full Text Available The article concentrates on the analysis of the results of a research performed in performance management domain applied within notary offices from Romania. The results of the most relevant sections of the research:the level of understanding and knowledge of Balanced Scorecard concept by notaries’ public from Romania, main arguments for notaries’ public from Romania that desire to implement Balanced Scorecards within notary offices, as well as the success factors that facilitate implementing and using Balanced Scorecard concept within notary offices, involved both a graphical representation, as well as an interpretation from the point of view of integrating the notary services in the problematic of public services management. In the final part of the paper, we formulated a series of proposals for the decision factors from Romanian notary system in order to increase the performances of this domain on medium and long term.

For which purposes do managers use the balanced scorecard?

NARCIS (Netherlands)

Wiersma, E.

2009-01-01

The accounting literature frequently publishes articles that establish the adoption rates of accounting information systems, such as the Balanced Scorecard (BSC) or Activity-Based Costing, and subsequently examines the factors that drive this adoption. However, much less is known about the specific

Ratify, Reject or Revise: Balanced Scorecard and Universities

Science.gov (United States)

Sayed, Naqi

2013-01-01

Purpose: The purpose of this paper is to examine the use of the Balanced Scorecard (BSC) in universities. Initially directed toward profit-oriented businesses, the BSC has since been adopted by many non-profit organisations with seemingly diverse objectives. A number of primarily publicly-funded universities and institutions, which are part of…

ANALYTIC NETWORK PROCESS AND BALANCED SCORECARD APPLIED TO THE PERFORMANCE EVALUATION OF PUBLIC HEALTH SYSTEMS

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Marco Aurélio Reis dos Santos

2015-08-01

Full Text Available The performance of public health systems is an issue of great concern. After all, to assure people's quality of life, public health systems need different kinds of resources. Balanced Scorecard provides a multi-dimensional evaluation framework. This paper presents the application of the Analytic Network Process and Balanced Scorecard in the performance evaluation of a public health system in a typical medium-sized Southeastern town in Brazil.

The Total Performance Scorecard: Case at UIN Syarif Hidayatullah Jakarta

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Suhendra Suhendra

2016-10-01

Full Text Available This study aims to identify and analyse Total Human Resources Champions Management in relation to the Total Performance Scorecard. This study uses primary data by distributing questionnaires to the respondents, the 30 heads of department, 60 lecturers, 30 administrative staffs and 60 students of UIN Syarif Hidayatullah Jakarta. Partial Least Square (PLS had been used. Results from this study showed that all dimensions of Total Human Resources Champions Management (Human Resources Strategic Management, Infrastructure Management Firm, Management Employee Contribution, Management of Transformation and Changes, Spiritual and Campaign Management, Talent Management affected on Total Human Resources Champions Management, furthermore, Total Human Resources Champions Management has a significant positive effect on the Total Performance Scorecard course at UIN Syarif Hidayatullah Jakarta.DOI: 10.15408/etk.v15i2.3864

Bringing Cost-Wise Readiness to the Deckplates of a Strike Fighter Squadron Using the Balanced Scorecard

Science.gov (United States)

2013-12-01

Perspective Input Sheet ...................................................................97 Figure 26. Strike Fighter Balanced Scorecard Dashboard ...financial success (e.g., revenue growth, profit margin, cash flow) • Define the customer value proposition • Define processes that facilitate customer...Environment I 3 I I 3 I 1.00 3 3 Total Total 16.00 14.26 89% 98 Figure 26. Strike Fighter Balanced Scorecard Dashboard 99 LIST OF REFERENCES

Conceptual Foundations of the Balanced Scorecard

OpenAIRE

Robert S. Kaplan

2010-01-01

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of their intangible assets, they had to integrate the measurement of intangible assets into their manageme...

EFEKTIVITAS BALANCED SCORECARD DALAM MANINGKATKAN KINERJA MANAJERIAL BADAN USAHA MILIK NEGARA (BUMN

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R. Weddie Andriyanto

2016-02-01

Full Text Available Performance measurement has been important thing for a company which can drive firm performance. In progress, performance measurement now has achieved an ideal model that is not only measure the financial aspect as an individual but also the customer aspect, internal business process, and learning and growth of company, known as Balanced Scorecard. Balanced Scorecard (BSC that is introduced by Kaplan and Norton (1996 has success to improve performance in many big companies in United Statea, in various companies. In another country, empirical evidence shows multi results. While at Indonesia, there are only a few companies that implemented BSC which limited findings of empirical results. According to those, this research has done to give empirical evidence of this topic. Sample of this research is selected by purposive judgement sampling. This study use 15’s of 70’s BUMN as a sample, so the respond rate is 21%. The result of the independent sample t-test shows that BUMN managerial performance that using BSC is better than BUMN managerial performance in traditional performance measurement. This evidence can be used as preliminary research to investigate why Balanced Scorecard is not implemented in many companies in Indonesia.

Multiple integrerede præstationsmålingssystemer: Videnregnskab og balanced scorecard i en software virksomhed?

DEFF Research Database (Denmark)

Bukh, Per Nikolaj; Johansen, Mette Rosenkrands; Mouritsen, Jan

2002-01-01

Både videnregnskaber og balanced scorecard er integrerede præstationsmålingssystemer relateret til virksomhedens strategi, og de udvider begge rapportering til ud over finansielle nøgletal at inkludere ikke-finansielle nøgletal for kunder, processer og medarbejdere. Denne artikel diskuterer de...... to modellers forskelle og komplementariteter på baggrund af en analyse af deres anvendelse i en mellemstor dansk softwarevirksomhed, Systematic Software Engineering. Denne virksomhed har i de sidste to år publiceret videnregnskaber og har for nylig implementeret et balanced scorecard. Videnregnskabet...... kommunikerer såvel eksternt som internt om virksomhedens videnledelsesaktiviteter og balanced scorecard skaber ansvarlighed i softwareprojekter. Det tyder på, at de to typer af udvidet rapportering er forskellige og dog komplementære, når de anvendes i denne virksomhed, herunder at der er en markant forskel i...

Moderating role of firms’ rank in ASEAN corporate governance scorecard on effect of foreign ownership on firm value

Directory of Open Access Journals (Sweden)

Dormauli Justina

2017-09-01

Full Text Available Penelitian ini bertujuan untuk menguji peringkat perusahaan berdasarkan ASEAN corporate governance scorecard, sebagai variabel pemoderasi, atas pengaruh kepemilikan asing terhadap nilai perusahaan di ASEAN. Sample penelitian terdiri dari 491 perusahaan manufaktur yang terdaftar di pasar modal Thailand, Singapore, Philippines, Indonesia, and Malaysia tahun 2012-2013. Dengan analisis white-regression, penelitian ini menemukan bahwa peringkat 50 tertinggi ASEAN corporate governance scorecard memoderasi pengaruh kepemilikan asing terhadap nilai perusahaan. Skor tinggi ASEAN corporate governance scorecard; sebagai peningkatan hak pemegang saham, kesetaran pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, serta tanggung jawab dewan; meningkatkan peran pemegang saham asing dalam meningkatkan nilai perusahaan. Manajemen dapat membuat kebijakan mengenai kepemilikan asing juga corporate governance yang optimal, sehingga manajemen dapat meningkatkan kesejahteraan pemegang saham melalui peningkatan nilai perusahaan. Investor yang tertarik berinvestasi di luar negeri, khususnya di ASEAN, harus memperhatikan kondisi corporate governance perusahaan, sehingga kesejahteraan investor dapat meningkat. Kata Kunci: ASEAN corporate governance scorecard, kepemilikan asing, nilai perusahaan.

[The balanced scorecard. "Tool or toy" in hospitals].

Science.gov (United States)

Brinkmann, A; Gebhard, F; Isenmann, R; Bothner, U; Mohl, U; Schwilk, B

2003-10-01

The change in hospital funding with diagnosis related groups (DRG), medical advances as well as demographic changes will call for new quantitative and qualitative standards imposed on German hospitals. Increasing costs and competition in the health care sector requires new and innovative strategies for resource management. Today's policy is mainly defined by rationing and intensified workload. The introduction of DRGs will presumably further constrict management perspectives on pure financial aspects. However, to ensure future development, compassionate services and continued existence of hospitals, a balance of seemingly conflicting perspectives, such as finance, customer, process, learning and growth are of utmost importance. Herein doctors and nurses in leading positions should play a key role in changing management practice. For several years the balanced scorecard has been successfully used as a strategic management concept in non-profit organizations, even in the health care sector. This concept complies with the multidimensional purposes of hospitals and focuses on policy deployment. Finally it gives the opportunity to involve all employees in the original development, communication and execution of a balanced scorecard approach.

Performance Management in Schools: Could the Balanced Scorecard Help?

Science.gov (United States)

Storey, Anne

2002-01-01

Describes and examines the nature of the Balanced Scorecard as a conceptual framework and as a management information tool. Identifies and discusses the potential and the limitations of the approach in a school context. Outlines a research agenda. (Contains 3 figures and 33 references.) (AUTHOR/WFA)

Strategy Revitalization in Academe: A Balanced Scorecard Approach

Science.gov (United States)

McDevitt, Roselie; Giapponi, Catherine; Solomon, Norman

2008-01-01

Purpose: The purpose of this paper is to present a unique version of the balanced scorecard developed and applied by the faculty of a university division. Design/methodology/approach: The paper uses a case study approach and uses the experiences of the faculty of a business school to describe the process and benefits of developing a custom…

Quality Measures for Dialysis: Time for a Balanced Scorecard.

Science.gov (United States)

Kliger, Alan S

2016-02-05

Recent federal legislation establishes a merit-based incentive payment system for physicians, with a scorecard for each professional. The Centers for Medicare and Medicaid Services evaluate quality of care with clinical performance measures and have used these metrics for public reporting and payment to dialysis facilities. Similar metrics may be used for the future merit-based incentive payment system. In nephrology, most clinical performance measures measure processes and intermediate outcomes of care. These metrics were developed from population studies of best practice and do not identify opportunities for individualizing care on the basis of patient characteristics and individual goals of treatment. The In-Center Hemodialysis (ICH) Consumer Assessment of Healthcare Providers and Systems (CAHPS) survey examines patients' perception of care and has entered the arena to evaluate quality of care. A balanced scorecard of quality performance should include three elements: population-based best clinical practice, patient perceptions, and individually crafted patient goals of care. Copyright © 2016 by the American Society of Nephrology.

Balanced scorecard:Case ConnectedDay Oy

OpenAIRE

Alatalo, Teija

2009-01-01

Markkinoiden kasvaminen ja jatkuvasti koveneva kilpailu ovat luoneet yrityksille paineita tulevaisuuden kilpailukyvyn ylläpitämiselle, mikä edellyttää yrityksiltä uudenlaisia työkaluja liiketoiminnan seuraamiselle. Tämän opinnäytetyön aiheena oli soveltaa yritysmaailmassa yleisesti käytettyä seurantajärjestelmää, balanced scorecardia case –yrityksenä käytetyn ConnectedDay Oy:n liiketoimintaan. Robert Kaplan ja David Norton suunnittelivat 1990 –luvun alussa balanced scorecard -mallin eli tasap...

Sustainability Balanced Scorecard and eco-efficiency analysis

OpenAIRE

Stevanović, Tatjana; Petrović-Ranđelović, Marija

2012-01-01

The use of a Balanced Scorecard enriched performance measurement system in a way that, in addition to traditional financial measures, appear performance measures classified in the consumer perspective, internal business processes and innovation and learning perspective. All the research represented, are related to environmental and sustainable development aspects, which is seen as critical success factors in creating a positive company image in contemporary business. Therefore, the question o...

FINANCIAL AND MARKETING PERSPECTIVE OF A COMPANY ACCORDING TO THE CONCEPT OF STRATEGIC BALANCE SCORECARD

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Jugoslav Aničić

2016-01-01

Full Text Available Balance scorecard was created in the 1990’s and it represents one of the most significant management ideas with the possibility of application in private, public and non-profit sector. It was created in need to respond to demands of intangible assets measurements which participate with more than a half of many great companies’ value in last decades. Balance scorecard ensures insight into business possibilities and fulfillment of strategic goals from four perspectives: financial, marketing, internal and perspective of learning and growth. Balance scorecard measures and monitors human, information and organizational capital of a company with the aim of establishing to what extent this elements of intangible assets contribute to company’s strategy realization. Standpoint for creation of this concept was an evident gap between corporate top strategy and understanding that strategy at lower levels of management and levels of translating strategies into actual business activities.

Evaluation of the Service Review Model with Performance Scorecards

Science.gov (United States)

Szabo, Thomas G.; Williams, W. Larry; Rafacz, Sharlet D.; Newsome, William; Lydon, Christina A.

2012-01-01

The current study combined a management technique termed "Service Review" with performance scorecards to enhance staff and consumer behavior in a human service setting consisting of 11 supervisors and 56 front-line staff working with 9 adult consumers with challenging behaviors. Results of our intervention showed that service review and…

[The use of the balanced scorecard and the budget in the strategic management of public hospitals].

Science.gov (United States)

Naranjo Gil, David

2010-01-01

To analyze the relationship between hospital managers' characteristics and the use of the balanced scorecard and the budget. A further aim was to analyze how these two techniques influence strategic goals aimed at cost reduction and enhancing service flexibility. Data were collected through a questionnaire sent to 884 members of top management teams in 218 public hospitals in Spain. The response rate was 53.51% with 473 useful questionnaires. Structural equation techniques were used to validate the metric scales and the model used. Younger managers and less tenured managers were more likely to use the balanced scorecard than the budget. Diversity in the top management team was related to the use of distinct management control techniques. The use of the balanced scorecard was positively associated with the implementation of healthcare strategies focused on enhancing service flexibility and reducing healthcare cost. The adoption of management control systems is not only a function of the outcome of a rational decision-making process and institutional pressures but also crucially depends on the characteristics of the individuals ultimately responsible for such decisions. The use of the balanced scorecard facilitates hospitals' implementation of plans with multiple strategic goals. Copyright 2009 SESPAS. Published by Elsevier Espana. All rights reserved.

ANALYZED FACTORS THAT LEADS TO THE BALANCED SCORECARD NURSING CARE DOCUMENTATION AT RUMAH SAKIT JIWA MENUR SURABAYA

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Yuli Anggraini

2017-04-01

Full Text Available Introduction: Nursing documentation is an important aspect of nursing practice so that should be assessed comprehensively. The objective of the study was to analyze the causing factor of nursing care documentation at Rumah Sakit Jiwa Menur Surabaya through balanced scorecard. Method: This research was an analytical descriptive conducted out on January 2010 at Rumah Sakit Jiwa Menur Surabaya that measured nursing care documentation through four perspectives of balanced scorecard by distributing quisioner to 55 nurses and 69 customers (patient families using inclusion criteria, and holding personal interview to 3 structural offi cial, 2 functional official, and 6 ward supervisors. Data of nurse education, percentage of trained nurse was gained by checklist. Data were analyzed using content analysis to fi nd the causing factor of nursing documentation within balanced scorecard. Result: The result showed that financial, internal business processes, and learning and growth perspectives had causal relationship with nursing care documentation at Rumah Sakit Jiwa Menur Surabaya, but customer perspective didn’t have direct causal relationship with it. Discussion: It can be concluded that impractical nursing documentation form especially in dimension of time on assessment, implementation, and evaluation, and comprehension on assessment, absence of physical nursing standards, limited knowledge on nursing documentation evoked by absence of inhouse training about nursing documentation, ineffective supervision and audit were factors which affecting nursing documentation at Rumah Sakit Jiwa Menur Surabaya. The researcher recommended that the hospital manager should modificate the nursing documentation form using NIC & NOC of NANDA and computerized system, compose physical nursing standards, carry out advanced nursing education and inhouse training about nursing care documentation, improve supervision program, and nursing documentation audit.

Balanced Scorecard – Strategic Management Tool of Performance in Public Institutions

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Carmen Cretu

2015-02-01

Full Text Available Balanced Scorecard (BSC is used to achieve an operational strategic vision at all levels of the organization regarding issues related to performance, strategy, communication, resource allocation, decision-making and competitiveness. BSC was created to restrict the limits of traditional financial and management tools and ensure unity of vision and long-term action in an organization. The main advantage of the method consists in guiding managers and departments, human resources, technological and financial resources towards the strategy of the organization. Unfortunately BSC is mainly used in private companies, because high costs and lack of specialists pose a real obstacle in implementing this instrument in public institutions. Our arguments attempts to show that the Balanced Scorecard can be the most appropriate among all the management tools for the public sector.

Hospital discharge summary scorecard: a quality improvement tool used in a tertiary hospital general medicine service.

Science.gov (United States)

Singh, G; Harvey, R; Dyne, A; Said, A; Scott, I

2015-12-01

We assessed the impact of completion and feedback of discharge summary scorecards on the quality of discharge summaries written by interns in a general medicine service of a tertiary hospital. The scorecards significantly improved summary quality in the first three rotations of the intern year and could be readily adopted by other units as a quality improvement intervention for optimizing clinical handover to primary care providers. © 2015 Royal Australasian College of Physicians.

Balanced Scorecard Goal Four: Provide Policy Management, Advocacy and Problem Solving Measuring Achievement of Internal Customer Objectives

Science.gov (United States)

2002-06-01

Achievement of Internal Customer Objectives A Graduate Management Project Submitted to The Residency Committee In Candidacy for the Degree of Masters in...internal customer relations, the GPRMC has incorporated use of a Balanced Scorecard within its management scheme. The scorecard serves as a strategy map...headquarters. The goal, "Provide Policy Management , Advocacy and Problem Solving", addresses the relationship between the headquarters and its internal

Introduction of the Balanced Scorecard into an academic department of medicine: creating a road map to success.

Science.gov (United States)

Bouland, Daniel L; Fink, Ed; Fontanesi, John

2011-01-01

In this paper, we describe: 1) the environmental forces driving performance measurement and management in the University of California San Diego Department of Medicine; 2) the systematic process used by the department to implement a Balanced Scorecard; 3) the initial direct and indirect outcomes of this effort; 4) the opportunities and challenges to the Balanced Scorecard as a management directive; and 5) future directions.

Successful Applications of the Balanced Scorecard in Higher Education

Science.gov (United States)

Beard, Deborah F.

2009-01-01

Are there management tools that professionals use in business that academics have used successfully in higher education? The answer to that question is "yes", and the balanced scorecard (BSC) is one such tool. The author reports on measures that administrators chose for the BSCs of 2 educational institutions whose successes have been…

Using the balanced scorecard to align strategy and performance in long-term care.

Science.gov (United States)

Macdonald, M

1998-01-01

The Sisters of Charity of Ottawa Health Service (SCOHS) is a Canadian health care corporation that has adapted Kaplan and Norton's balanced scorecard to enhance strategic management and measurement in a multisite health care facility comprising long term care, continuing complex care, rehabilitative services, palliative care and ambulatory care. This article discusses how the SCOHS has incorporated the following principles into the balanced scorecard: demonstration of cause and effect; inclusion of outcomes and performance drivers; linkage to fiscal and utilization indicators; and integration of the mission and values of the organization. Examples of corporate level outcomes and performance measures are provided in the form of lead and lag indicators.

Developing a scorecard to assess global progress in scaling up diarrhea control tools: a qualitative study of academic leaders and implementers.

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Alexander Anthony Rosinski

Full Text Available In 2010, diarrhea caused 0.75 million child deaths, accounting for nearly 12% of all under-five mortality worldwide. Many evidence-based interventions can reduce diarrhea mortality, including oral rehydration solution (ORS, zinc, and improved sanitation. Yet global coverage levels of such interventions remain low. A new scorecard of diarrhea control, showing how different countries are performing in their control efforts, could draw greater attention to the low coverage levels of proven interventions.We conducted in-depth qualitative interviews with 21 experts, purposively sampled for their relevant academic or implementation expertise, to explore their views on (a the value of a scorecard of global diarrhea control and (b which indicators should be included in such a scorecard. We then conducted a ranking exercise in which we compiled a list of all 49 indicators suggested by the experts, sent the list to the 21 experts, and asked them to choose 10 indicators that they would include and 10 that they would exclude from such a scorecard. Finally, we created a "prototype" scorecard based on the 9 highest-ranked indicators.Key themes that emerged from coding the interview transcripts were: a scorecard could facilitate country comparisons; it could help to identify best practices, set priorities, and spur donor action; and it could help with goal-setting and accountability in diarrhea control. The nine highest ranking indicators, in descending order, were ORS coverage, rotavirus vaccine coverage, zinc coverage, diarrhea-specific mortality rate, diarrhea prevalence, proportion of population with access to improved sanitation, proportion with access to improved drinking water, exclusive breastfeeding coverage, and measles vaccine coverage.A new scorecard of global diarrhea control could help track progress, focus prevention and treatment efforts on the most effective interventions, establish transparency and accountability, and alert donors and

GRAU DE SATISFAÇÃO PELO USO DO BALANCED SCORECARD NAS EMPRESAS GAÚCHAS

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Margarete Luisa Arbugeri Menegotto

2012-03-01

Full Text Available ResumoA avaliação do desempenho de uma organização deixou de ser apenas observado pelos resultados financeiros, que isolados não são suficientes para garantir que suas estratégias e objetivos sejam alcançados de forma sistêmica. O acirramento da competição exige das empresas modelos estratégicos e práticas gerenciais que torne seu negócio cada vez mais sustentável em longo prazo. Observando às limitações dos sistemas contábeis tradicionais, Robert Kaplan e David Norton criaram em 1992 o balanced scorecard. Inicialmente o utilizaram como um modelo de avaliação e desempenho empresarial, com o passar do tempo aplicaram em empresas, o que proporcionou seu desenvolvimento para uma metodologia de gestão, de tal forma que traduza visão e estratégia empresarial, com objetivos interligados, medidos através de indicadores de desempenho. A proposta deste trabalho é apresentar o retorno do balanced scorecard como instrumento de gestão em empresas gaúchas. Os dados foram coletados entre setembro e novembro de 2008, por meio de questionários enviados por correio eletrônico. Os resultados obtidos evidenciam que o retorno obtido com a utilização do balanced scorecard é positivo, mas, apresenta algumas ressalvas, na sua implantação e no entendimento desta estratégia por parte dos colaboradores da empresa.Palavras-chave: balanced scorecard; estratégia, resultados.

Pemodelan Sistem Informasi Untuk Mengukur Kualitas Kinerja Perguruan Tinggi dengan Pendekatan Balanced Scorecard dan Blue Ocean Strategy

Directory of Open Access Journals (Sweden)

Herlinah Baharuddin

2016-01-01

Full Text Available Semakin tingginya persaingan saat ini, khususnya perguruan tinggi bidang pendidikan, memunculkan kebutuhan strategi bisnis untuk bertahan. Pemodelan Sistem Informasi dengan pendekatan Balanced Scorecardkini merupakan salah satu tujuan dalam pencapaian pengukuran hasil kinerja untuk mencapai sasaran perguruan tinggi serta menciptakan inovasi solusi dengan menerapkan Blue Ocean sehingga selaras dengan strategi bisnis yang dijalankan. Pemodelan sistem informasi yang akan dibahas adalah menggunakan strategi bisnis Balanced Scorecard (BSC diintegrasikan dengan Blue Ocean Strategy (BOS. Dengan sifat-sifat pada BSC dan BOS, model ini menjawab kebutuhan Strategi Sistem Informasi pada perguruan tinggi yang berkarakteristik dinamis, inovatif, dan tingkat persaingan tinggi dengan hasil pencapaian kinerja yang terukur. Pemodelan sistem informasi diimplementasikan pada Universitas Pancasakti Makassar. Hasil menunjukkan komponen-komponen perguruan tinggi yang dipetakan ke dalam 4 perspektif BSC, yaitu perspektif pelanggan, finansial, proses bisnis internal, pembelajaran dan pertumbuhan dan kanvas strategi serta kerangka kerja 4 langkah pada BOS yaitu kurangi-tingkatkan-hapus-ciptakan. Hasil penelitian berupa pengukuran penilaian kinerja dengan program aplikasi berbasis web, yang merupakan bagian dari sistem informasi management perguruan tinggi. Sistem ini memberikan informasi kepada seluruh anggota yang terkait tentang kualitas kinerja. Kata kunci : Balanced Scorecard(BSC; Kualitas kinerja; Blue ocean strategy(BOS; Web; Perguruan tinggi

Design Principles for the Development of the Balanced Scorecard

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Keser Ozmantar, Zehra; Gedikoglu, Tokay

2016-01-01

Purpose: The purpose of this paper is to investigate the development and implementation process of the balanced scorecard (BSC) approach in an educational institution in the context of the Turkish educational system. It also aims, on the basis of the results of the applications in a particular school, to define principles through which the…

Assessing the Value of a College Degree in Outdoor Education or Recreation: Institutional Comparisons Using the College Scorecard and Surveys of Faculty and Employers

Science.gov (United States)

Seaman, Jayson; Bell, Brent J.; Trauntvein, Nate

2017-01-01

In this article, we report on research undertaken in 2016 to assess a number of trends influencing the current status of degree-granting outdoor programs in the United States, including factors that bear on the value of degrees. We analyze data provided by the U.S. Department of Education's College Scorecard and results of a survey comparing 59…

Determining the causal relationships among balanced scorecard perspectives on school safety performance: case of Saudi Arabia.

Science.gov (United States)

Alolah, Turki; Stewart, Rodney A; Panuwatwanich, Kriengsak; Mohamed, Sherif

2014-07-01

In the public schools of many developing countries, numerous accidents and incidents occur because of poor safety regulations and management systems. To improve the educational environment in Saudi Arabia, the Ministry of Education seeks novel approaches to measure school safety performance in order to decrease incidents and accidents. The main objective of this research was to develop a systematic approach for measuring Saudi school safety performance using the balanced scorecard framework philosophy. The evolved third generation balanced scorecard framework is considered to be a suitable and robust framework that captures the system-wide leading and lagging indicators of business performance. The balanced scorecard architecture is ideal for adaptation to complex areas such as safety management where a holistic system evaluation is more effective than traditional compartmentalised approaches. In developing the safety performance balanced scorecard for Saudi schools, the conceptual framework was first developed and peer-reviewed by eighteen Saudi education experts. Next, 200 participants, including teachers, school executives, and Ministry of Education officers, were recruited to rate both the importance and the performance of 79 measurement items used in the framework. Exploratory factor analysis, followed by the confirmatory partial least squares method, was then conducted in order to operationalise the safety performance balanced scorecard, which encapsulates the following five salient perspectives: safety management and leadership; safety learning and training; safety policy, procedures and processes; workforce safety culture; and safety performance. Partial least squares based structural equation modelling was then conducted to reveal five significant relationships between perspectives, namely, safety management and leadership had a significant effect on safety learning and training and safety policy, procedures and processes, both safety learning and training

Balanced Scorecards As a Tool for Developing Patient-Centered Pharmacy Services

Science.gov (United States)

Enwere, Emmanuel N.; Keating, Ellen A.; Weber, Robert J.

2014-01-01

Having accurate data is essential for the pharmacy director to manage the department and develop patient-centered pharmacy services. A balanced scorecard (BSC) of essential department data, which is a broad view of a department’s function beyond its financial performance, is an important part of any department’s strategic plan. This column describes how the pharmacy director builds and promotes a department’s BSC. Specifically, this article reviews how the BSC supports the department’s mission and vision, describes the metrics of the BSC and how they are collected, and recommends how the pharmacy director can effectively use the scorecard results in promoting the pharmacy. If designed properly and updated consistently, a BSC can present a broad view of the pharmacy’s performance, serve as a guide for strategic decision making, and improve on the quality of its services. PMID:24958976

RANCANGAN SISTEM INFORMASI DENGAN BALANCED SCORECARD UNTUK PENILAIAN KINERJA KOPERASI

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Supriyati Supriyati

2016-01-01

Full Text Available Performance assessment  in a company is needed to evaluate the progress in one year has passed in order to make an improvement in the next year. Balanced Scorecard Method (BSC is one of performance assessment methods that measures 4 perspectives which are customer, financial, internal business process, also growth and learning perspective. In this research, performance assessment is measured by BSC method with 14 key personal indicators (KPI. Performance assessment is shown as assessment chart and target achievement graphic in every KPI for each perspective, also conclusion the conclusion of performance assessment that indicates the condition of the koperasi. Results of this research are in the form of web-based applications that is a part of information management system in koperasi. This system are giving information to all koperasi members about the performance update, so the members can give a suggestion to improve koperasi and their welfare also. Keywords : Balance Scorecard; Performance Assessment;  KPI Koperasi

Perioperative prediction of agitated (hyperactive) delirium after cardiac surgery in adults - The development of a practical scorecard.

Science.gov (United States)

Mufti, Hani N; Hirsch, Gregory M

2017-12-01

Delirium is a temporary mental disorder that occurs frequently among hospitalized patients. In this study we sought to develop a user-friendly scorecard based on perioperative features to identify patients at risk of developing agitated delirium after cardiac surgery. Retrospective analysis was performed on adult patients undergoing cardiac surgery in a single center. A parsimonious predictive model was created, with subsequent internal validation. Then a simple scorecard was developed that can be used to predict the probability of agitated delirium. Among the 5584 patients who met the study criteria, 614 (11.4%) developed postoperative agitated delirium. Independent predictors of postoperative agitated delirium were age, male gender, history of cerebrovascular disease, procedure other than isolated Coronary Arteries Bypass Surgery, transfusion of blood products within the first 48h, mechanical ventilation for >24h, length of stay in the Intensive Care Unit. The scorecard stratified patients into 4 categories at risk of postoperative agitated delirium ranging from 30%. Using a large cohort of adult patient's undergoing cardiac surgery, a user-friendly scorecard was developed and validated, which will facilitate the implementation of timely interventions to mitigate adverse effects of agitated delirium in this high risk population. Copyright © 2017 Elsevier Inc. All rights reserved.

[Balanced scorecard in health].

Science.gov (United States)

Leyton-Pavez, Carolina Elena; Huerta-Riveros, Patricia Carolina; Paúl-Espinoza, Iván Renato

2015-01-01

To evaluate the installation of strategies in the higher complexity hospitals (HMC, in Spanish) of public health in Chile starting from the results of the Balanced Scorecard (BSC), during the years 2011-2012. The implementation of the BSC is described, the strategies and indicators identified, and the results of the 57 HMC compared and analyzed. Starting from the comparison of the results it is discovered that the BSC allows to evaluate the installation of the strategies. Differences are identified in the installation of the strategies by geographical area, with North presenting a higher score (20.21), followed by Center (10.41) and South (19.50), which can be explained by the size and complexity of this establishments, variables that should be incorporated in the evaluation of the results of the BSC.

Motivation of Czech Employees by the Balanced Scorecard of the Multinational Company – an Empirical Study

OpenAIRE

Janasová, Barbora

2013-01-01

The aim of this paper is to review if the implemented balanced scorecard is an efficient way to motivate people and increase their work effort. The empirical research had been conducted in one of the big multinational companies. Balanced scorecards for such companies are mainly driven by global, strategic measures. It is questionable, if employees of the Czech local branch are interested and motivated by the global results. Perhaps, it would make more sense to put emphasis on the individual p...

Implementation and Performance Evaluation Using the Fuzzy Network Balanced Scorecard

Science.gov (United States)

Tseng, Ming-Lang

2010-01-01

The balanced scorecard (BSC) is a multi-criteria evaluation concept that highlights the importance of performance measurement. However, although there is an abundance of literature on the BSC framework, there is a scarcity of literature regarding how the framework with dependence and interactive relationships should be properly implemented in…

Exploring antecedents of experimentation and implementation of the Balanced ScoreCard

NARCIS (Netherlands)

Braam, G.; Nijssen, E.J.

2011-01-01

Adoption of management innovations like the Balanced Scorecard is generally a complex process. Many subdecisions are involved and customization is often required before firms can enjoy the benefits of these innovations. Consequently, firms tend to experiment before finally implementing such complex

Penilaian Kinerja Perbankan Syariah Dengan Metode Balanced Scorecard

OpenAIRE

Istiqlal, Cahyo Halim

2009-01-01

The research is aimed to analyze the banking performance of Bank Rakyat Indonesia Syariah Yogyakarta and BPR Syariah Bangun Derajat Warga. Balanced Scorecard was implemented in this research to oversee the banking performance comprehensively. Empirical findings indicate that the performances of both BRI Syariah Yogyakarta and BPR Syariah Bangun Derajat Warga are in good condition as viewed from financial, growth and learning perspectives. The performance is good enough from customer perspecti...

PERENCANAAN STRATEGI DALAM UPAYA MENYELARASKAN TUJUAN ORGANISASI DAN TUJUAN KARYAWAN DENGAN PENDEKATAN TOTAL PERFORMANCE SCORECARD (Studi Kasus Departemen Internal Audit Perusahaan Minyak dan Gas Bumi

Directory of Open Access Journals (Sweden)

T. Yuri Zagloel puslit

2008-01-01

Full Text Available The competition in industry is getting harder, where companies face changes in their environment. So that organization must increase their performance and show their ability to win the competition. This tight competition makes organization has to own innovation where employees grow according to change. In the effort of improving organization performance, it must be an harmony between organization and individual objectives. This research in the oil company Indonesia aims to harmonize it based on Total Performance Scorecard (TPS. This harmonization is done through several phases with the results of a communication among organizational Balance scorecard, scorecard section and Individual Performance plan. These things become a integrated strategic planning of the company. This integrated plan means in the process of planning, it involves departments, sections, and all employees. The advantages are to make sure all employees understand the objective of their departments and their sections, whereas they involve in the process and the implementation of the strategy. Abstract in Bahasa Indonesia: Untuk menghadapi persaingan, umumnya kalangan industri terus berupaya untuk melakukan perbaikan dan peningkatan kinerja. Dalam upaya peningkatan kinerja organisasi, keselarasan antara tujuan organisasi dengan tujuan setiap individu yang ada dalam organisasi merupakan hal yang penting. Penelitian di sebuah perusahaan minyak dan gas bumi ini bertujuan untuk menyelaraskan tujuan organisasi dengan tujuan individu dengan menggunakan pendekatan Total Performance Scorecard. Pendekatan ini mempunyai kekhasan yaitu menyelaraskan tujuan organisasi dengan tujuan individu yang tergambar dalam hubungan antara Organizational Balanced Scorecard, Scorecard Section dan rencana kinerja individu. Hubungan tersebut dapat menjadi rancangan strategi yang terintegrasi bagi perusahaan, yang dalam perumusannya melibatkan pihak departemen, seksi, serta seluruh karyawan yang berada

Toward a dynamic balanced scorecard model for humanitarian relief organizations’ performance management

NARCIS (Netherlands)

Anjomshoae, Ali; Hassan, Adnan; Kunz, Nathan; Wong, Kuan Yew; de Leeuw, S.L.J.M.

2017-01-01

Purpose – In recent years, the balanced scorecard (BSC) has received considerable interest among practitioners for managing their organization’s performance. Unfortunately existing BSC frameworks, particularly for humanitarian supply chains, lack causal relationships among performance indicators,

Conflict of Interest Policies at Canadian Universities and Medical Schools: Some Lessons from the AMSA PharmFree Scorecard

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Mathieu, Ghislaine

2012-07-01

Full Text Available Launched in 2007, the American Medical Students Association (AMSA PharmFree Scorecard is an annual ranking of conflict of interest (COI policies at American medical centres; it focuses on COIs that may occur when medical education seems likely to be influenced by university-industry relationships, especially those with the pharmaceutical and medical device industries. The PharmFree Scorecard has proven influential in stimulating changes in policy regarding the management of COI at American medical institutions, thus it provides a useful jumping off point for reflection on how and why medical education institutions in other countries – and for our purposes, Canada – should pay more attention to the appropriate identification and management of COI. The PharmFree Scorecard methodology examines a diversity of factors and interests that could influence medical education; as such, it is an interesting approach to analysing the COI policies of medical schools. To test its utility or applicability outside the US, we decided to apply the PharmFree Scorecard to the COI policies of the 16 Canadian universities hosting medical schools. Overall, Canadian institutions rank very poorly, especially in ensuring that education and training tools are provided to staff, students and faculty members to enable the identification and management of COI. However, differences between the US and Canadian medical education contexts, e.g., with regards to the governance and funding of universities, limit to some extent the direct applicability of the AMSA ranking. Canadian medical schools – and their host universities – nonetheless have much to learn from insights provided by the AMSA PharmFree Scorecard ranking, although they can and should go further in developing their own COI policies and procedures.

Designing a performance measurement system for supply chain using balanced scorecard, path analysis, cooperative game theory and evolutionary game theory: A Case Study

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Seyed Hootan Eskafi

2015-04-01

Full Text Available In recent years, supply chain management is known as the key factor for achieving competitive advantage. Better customer service, revenue improvement and cost reduction are the results of this philosophy. Organizations can manage the performance of their firms by appropriate goal setting, identifying criteria and continuous performance measurement, which creates a good view for the business circumstances. Developing and defining appropriate indicators at different levels of chain is necessary for implementing a performance measurement system. In this study, we propose a new method to determine the measurement indicators and strategies of the company in term of balanced scorecard. The study is a combination of balanced scorecard, path analysis, evolutionary game theory and cooperative game theory for strategic planning. The study offers an appropriate program for future activities of organizations and determines the present status of the firm. The implementation of the proposed method is introduced for a food producer and the results are analyzed.

Adapting the balanced scorecard for mental health and addictions: an inpatient example.

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Lin, Elizabeth; Durbin, Janet

2008-05-01

The Balanced Scorecard (BSC) is a performance-monitoring framework that originated in the business sector but has more recently been applied to health services. The province of Ontario is using the BSC approach to monitor quality of inpatient care in five service areas. Feasibility of the scorecard framework for each area has been assessed using a standard approach. This paper reports results of the feasibility study for the mental health sector, focusing on three issues: framework relevance, underlying strategic goals and indicator selection. Based on a literature review and extensive stakeholder input, the BSC quadrant structure was recommended with some modifications, and indicators were selected that aligned with provincial mental health reform policy goals. The mental health report has completed two cycles of reporting, and has received good support from the field. Copyright © 2008 Longwoods Publishing.

Sistem Informasi Pengukuran Kinerja Pada Perkebunan Kelapa Sawit Dengan Menggunakan Metode Balanced Scorecard

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Rosmiati Rosmiati

2016-04-01

Full Text Available Palm oil plantations is one of the sub-sectors of agriculture crops in Indonesia, which is the main source of food and economic growth. The Balanced Scorecard (BSC into a model of performance measurement system that can provide a solution within the framework of an integrated performance measurement using financial and non financial aspects. This study aims to develop information systems to measure the performance of oil palm plantations using the Balanced Scorecard method. Measurement of performance using four perspectives, that is: financial, customer, internal business processes and learning and growth. Nine indicators were used, that is: value of employee satisfaction, employee loyalty value, Return on Assets (ROA, solvency, crop maintenance, harvesting TBS, increasing the foreman and administrative competence in the garden, orchard manager guidance to employees and provide a special budget for training. This study resulted in an information system that can determine the weights of indicators and performance assessment scores will then be known to the achievement of performance measurement in oil palm plantations. This study was carried out on the Bina Karya plantation, obtained performance tends to be stable from 2009 to 2013. In 2011 the highest performance values ​​obtained at 68.34% and the lowest was in 2009 at 60.84%.   Keywords: Performance Measurement; Balanced scorecard; Key Performance Indicator; Information System; Palm oil

Predicting in-hospital mortality after redo cardiac operations: development of a preoperative scorecard.

Science.gov (United States)

Launcelott, Sebastian; Ouzounian, Maral; Buth, Karen J; Légaré, Jean-Francois

2012-09-01

The present study generated a risk model and an easy-to-use scorecard for the preoperative prediction of in-hospital mortality for patients undergoing redo cardiac operations. All patients who underwent redo cardiac operations in which the initial and subsequent procedures were performed through a median sternotomy were included. A logistic regression model was created to identify independent preoperative predictors of in-hospital mortality. The results were then used to create a scorecard predicting operative risk. A total of 1,521 patients underwent redo procedures between 1995 and 2010 at a single institution. Coronary bypass procedures were the most common previous (58%) or planned operations (54%). The unadjusted in-hospital mortality for all redo cases was higher than for first-time procedures (9.7% vs. 3.4%; pscorecard was generated using these independent predictors, stratifying patients undergoing redo cardiac operations into 6 risk categories of in-hospital mortality ranging from risk to >40%. Reoperation represents a significant proportion of modern cardiac surgical procedures and is often associated with significantly higher mortality than first-time operations. We created an easy-to-use scorecard to assist clinicians in estimating operative mortality to ensure optimal decision making in the care of patients facing redo cardiac operations. Copyright © 2012 The Society of Thoracic Surgeons. Published by Elsevier Inc. All rights reserved.

Balanced Scorecard and Hoshin Kanri: Managing Strategic Priorities

OpenAIRE

Witcher, Barry J.; Chau, Vinh Sum

2007-01-01

The scorecard and hoshin kanri are integrative cross-functional approaches used for managing strategic priorities across the functional hierarchy of the firm. They provide firms with an overall capability for sustaining strategic management over time. The scorecard’s strength lies in its ability to clarify long-term statements of corporate purpose. Hoshin kanri, on the other hand, is strong as a management system for the deployment and execution of purpose as short-term actions. In fact, the ...

Performance Management through a Balanced Scorecard - A SystemsDynamics Modelling Approach

DEFF Research Database (Denmark)

Nielsen, Steen; Nielsen, Erland Hejn

The object of this paper is to show how - normally separate practices - can be linked together to support the performance management system in a balanced scorecard framework. The monitor and learn of the strategy evaluation and the feedback process is important for the company to be on track...

Performance, Process, and Costs: Managing Service Quality with the Balanced Scorecard.

Science.gov (United States)

Poll, Roswitha

2001-01-01

Describes a cooperative project among three German libraries that used the Balanced Scorecard as a concept for an integrated quality management system. Considers performance indicators across four perspectives that will help academic libraries establish an integrated controlling system and to collect and evaluate performance as well as cost data…

Balanced ScoreCard Y las Normas de Integración PAS 99:2006

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Soler González, Rafael H.

2013-12-01

Full Text Available For the development of this work the authors used the Norton & Kaplan recommendations for the implementation of the Balanced Scorecard (BSC, and novel diagnostic tools as SISTRAT, strategy maps software for LINUX UBUNTU DC Map.xls and development of Box Mando. Once the BSC was implemented, a longitudinal study of data in the scorecard was carried out in order to analyze to what extent the implementation of the BSC in the Design and Engineering Company (EDIN coincided with the seven principles of integration standards PAS 99:2006. For this comparison Hamming´s relative distances were used as a measurement tool. Respective analyzes were performed to the extent that the relative distances were declining which showed that the BSC implemented in EDIN was consistent with PAS 99:2006.

Relevance assumed: a case study of balanced scorecard development using system dynamics

NARCIS (Netherlands)

Akkermans, H.A.; Oorschot, van K.E.

2005-01-01

The balanced scorecard (BSC) has become a popular concept for performance measurement. It focuses attention of management on only a few performance measures and bridges different functional areas as it includes both financial and non-financial measures. However, doubts frequently arise regarding the

Financial Service of Wealth Management Banking: Balanced Scorecard Approach

OpenAIRE

Cheng-Ru Wu; Chin-Tsai Lin; Pei-Hsuan Tsai

2008-01-01

Problem Statement: There are four main banking business sectors in Taiwan, involving the areas of consumer, corporate, wealth management, and investment banking. The wealth management banking sector is actively promoted for reaping a risk-free premium. In the proposed model, the dimensions of financial services for wealth management banks have been taken from four perspectives derived from balanced scorecard approach, viz. finance, customer, internal business, learning and growth. Approach: T...

[The balanced scorecard used as a management tool in a clinical laboratory: internal business processes indicators].

Science.gov (United States)

Salinas La Casta, Maria; Flores Pardo, Emilio; Uris Selles, Joaquín

2009-01-01

to propose a set of indicators as a management tool for a clinical laboratory, by using the balanced scorecard internal business processes perspective. indicators proposed are obtained from different sources; external proficiency testing of the Valencia Community Government, by means of internal surveys and laboratory information system registers. One year testing process proportion indicators results are showed. internal management indicators are proposed (process, appropriateness and proficiency testing). The process indicators results show gradual improvement since its establishment. after one years of using a conceptually solid Balanced Scorecard Internal business processes perspective indicators, the obtained results validate the usefulness as a laboratory management tool.

What Leaders Need to Know and Do: A Leadership Competencies Scorecard

Science.gov (United States)

Ruben, Brent D.

2006-01-01

Brent Ruben introduces readers to a framework that surveys, summarizes, and synthesizes a broad cross section of the contemporary writings on leadership. The book organizes that literature into five broad competency areas, each of which is composed of a number of themes, and provides a Leadership Competencies Scorecard Inventory that allows…

Applying the Balanced Scorecard Strategic Evaluation Method to a University Athletic Department

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THANOS KRIEMADIS, ANDREAS KOTSOVOS & PANAYIOTIS ALEXOPOULOS

2008-01-01

Full Text Available The Balanced Scorecard (BSC has been extensively used in manufacturing organisations, service organisations, non-profit organisations, and governmental organizations with outstanding results (Kaplan and Norton, 2001b. Performance measures are at the core of the BSC system.However, financial measurement alone does not reflect the organisational mission of governmental and non-profit organisations; rather the mission of government or non-profitorganisation should be placed at top of the BSC in measuring whether such an organisation has been successful. Hence, the greatest difference between businesses and nonprofit organisations lies in the achievement of the mission.The purpose of this article is to present the evaluation of the performance of a University Athletic Department using the balanced scorecard strategic approach which includes four dimensions such as: (a the customer dimension, (b the financial dimension,(c the learning and growth dimension and (d the internal business process dimension.

Využití Balanced ScoreCard k měření výkonnosti procesů agentury CzechTrade

OpenAIRE

Achrerová, Gabriela Bc.

2007-01-01

Teoretická část: měření výkonnosti procesů v systémech managementu jakosti dle ISO 9001:2000 Aplikační část: charakteristika agentury, procesy agentury, stávající metodika Balanced ScoreCard, návrh nové metodiky Balanced ScoreCard v návaznosti na novou strategii

Transcribing the balanced scorecard into system dynamics

DEFF Research Database (Denmark)

Nielsen, Steen; Nielsen, Erland Hejn

2013-01-01

The purpose of this paper is to show how a System Dynamics Modelling approach can be integrated into the Balanced Scorecard (BSC) for a case company with special focus on the handling of causality in a dynamic perspective. The BSC model includes five perspectives and a number of financial and non...... the cause-and-effect relationships of an integrated BSC model. Including dynamic aspects of BSCs into the discussion is only in its infancy, so the aim of our work is also to contribute to both scholars’ and practitioners’ general understanding of how such delayed dynamic effects propagate through system...

Profile of brazilian scientific production about balanced scorecard Perfil da produção científica brasileira sobre balanced scorecard

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Fabiano Ferreira

2013-05-01

Full Text Available This study aims to present and analyze the profile of scientific publications on the system performance evaluation Balanced Scorecard (BSC available in the database SciELO Brazil and the Brazilian Digital Library of Theses and Dissertations (BDTD. This is a quantitative study and its development were carried out literature searches and bibliometric analysis. Through this research identified the objectives of the studies, how much work available in the databases, the institutional affiliation of authors, year of publication or defense of this work, as well as the methodology used by researchers and the scientific production of each State . Specifically in the database of SciELO Brazil was still possible to identify the authors and the journals that published the articles. The study revealed, among other things, that the publications on the BSC, demonstrate a wide variety of purposes and that researchers tend to use the philosophy of the Balanced Scorecard not only for-profit companies, but also in public administration and business third sector and the agricultural industry. Studies on the BSC in Brazil began in 2000. Two authors per article is the combination that is repeated in most publications in the SciELO Brazil. The geographic location states that contributed the most were: Rio Grande do Sul, São Paulo, Rio de Janeiro and Pernambuco. Normal 0 21 false false false PT-BR X-NONE X-NONE Este estudo tem por objetivo apresentar e analisar o perfil das publicações científicas sobre o sistema de avaliação de desempenho Balanced Scorecard (BSC, disponibilizadas na base de dados SciELO Brasil e na Biblioteca Digital Brasileira de Teses e Dissertações (BDTD. Trata-se de um estudo quantitativo, e para o seu desenvolvimento foram realizadas pesquisas bibliográficas e análise bibliométrica. Por meio dessa investigação, identificaram-se os objetivos dos estudos, a quantidade de trabalhos disponíveis nas bases de dados, o v

Mobil emission reduction credits for natural gas vehicle programs

International Nuclear Information System (INIS)

Baker, G.F.

1993-01-01

Since the passage of the Clean Air Act Amendments in 1990, there has been increasing interest among regulators and business interests alike in innovative, market-based strategies to air quality control. In particular, larger metropolitan areas have begun to examine marketable emission reduction credit (ERC) programs. These programs limit the total allowable emissions in a non-attainment area, allocate these emission open-quotes creditsclose quotes among sources in the region, and allow the sources to redistribute their allowances through trading. This approach provides for the most cost-effective distribution of control burdens among affected sources, taking advantage of the differences in marginal control costs. Some control measures applied to mobile sources may be significantly less expensive than those applied to stationary sources, making mobile sources an excellent candidate for inclusion in an ERC program. However, there are several potential problems involving quantification, enforcement, and credit trading issues that hinder the development of mobile source ERC programs. This paper will evaluate those obstacles and discuss how they are being addressed in a Natural Gas Vehicle (NGV) program currently under development for the Houston ozone non-attainment area. Specifically, the study will outline the credit validation (i.e., quantification) procedure, including baseline emission determination and emission testing for each NGV in the program. In addition, the study will describe the vehicle/fuel consumption tracking system, and discuss issues related to credit trading with stationary sources. Finally, observations are made concerning the applicability of mobile ERC programs for other emission control measures such as old vehicle scrappage and vehicle Inspection and Maintenance programs

The E-Balanced Scorecard (e-BSC) for Measuring Academic Staff Performance Excellence

Science.gov (United States)

Yu, May Leen; Hamid, Suraya; Ijab, Mohamad Taha; Soo, Hsaio Pei

2009-01-01

This research paper is a pilot study that investigated the suitability of adopting an automated balanced scorecard for managing and measuring the performance excellence of academic staffs in the higher education setting. A comprehensive study of related literature with requirements elicited from the target population in a selected premier…

PENGUKURAN KINERJA KARYAWAN PT. PERTAMINA (PERSERO TBBM SEMARANG GROUP DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD

Directory of Open Access Journals (Sweden)

Dyah Aisyah Putri

2015-11-01

Full Text Available PT. PERTAMINA (PERSERO Terminal Bahan Bakar Minyak (TBBM Semarang Group memiliki tugas utama yaitu sebagai tempat Penerimaan, Penyimpanan, dan Penyaluran. TBBM Semarang Group menargetkan posisi perusahaan ada pada peringkat “GOLD” di Tahun 2014 dengan standar kriteria persentase penilaian keseluruhan sebesar 90%. Dari data yang didapatkan hasil nilai audit POSE (Pertamina Operation & Service Excellent pada tahun 2013 mencapai 92%, dan pada tahun 2014 meningkat menjadi 93,9%. Namun pada 4 elemen yang berkaitan dengan aspek Human Resources terjadi penurunan. Tujuan dari penelitian ini untuk mengidentifikasi KPI (Key performance indicator terpilih yang dapat menunjang peningkatan nilai POSE dengan menggunakan rancangan HR Scorecard, serta menghitung bobot masing-masing KPI dengan metode Analytical Hierarchy Process dan mengukur nilai pencapaian kinerja dengan metode Scoring System dan evaluasi hasil pengukuran kinerja dengan Traffic Light System. Perancangan pengukuran kinerja dengan kerangka Human Resources Scorecard menghasilkan 17 KPI yang dapat menunjang peningkatan nilai POSE, yaitu 5 KPI dari perspektif High Performance Work System, 3 KPI HR System Alignment, 4 KPI HR Efficiency, dan 5 KPI HR Deliverable. Dari hasil pengukuran kinerja TBBM Semarang Group berada pada level hijau dengan hasil kinerja sebesar 98% atau sudah baik. Namun, masih terdapat 2 KPI yang berada pada level merah yaitu tingkat keterlambatan karyawan dan biaya penjagaan lingkungan. Maka, perusahaan harus melakukan perbaikan segera pada kedua KPI tersebut agar dapat meningkatkan nilai persentase POSE pada aspek Human Resources. Kata Kunci : human resources scorecard; key performance indicator; pengukuran kinerja; analytical hierarchy process; scoring system dan traffic light system Abstract The main roles of PT. Pertamina (Persero Fuel Oil Terminal (TBBM Semarang Group consist of Receiving, Storing, and Distribution. In 2004, TBBM Semarang Group targeted the �

Study of atmospheric emission trading programs in the United States

International Nuclear Information System (INIS)

1991-01-01

A detailed review and evaluation was conducted of federal and state atmospheric emission trading programs in the USA to identify the factors critical to a successful program. A preliminary assessment was also made of the feasibility of such a program for NOx and volatile organic compounds (VOC) in the lower Fraser Valley in British Columbia. To date, experience in the USA with atmospheric emissions trading has primarily involved trades of emission reduction credits pursuant to the 1977 Clean Air Act amendments. Most trades occur under netting provisions which allow expansion of an existing plant without triggering the stringent new-source review process. Six case studies of emissions trading are described from jurisdictions in California, New Jersey, and Kentucky and from the national SO 2 allowance trading program. Estimates of cost savings achieved by emissions trading are provided, and factors critical to a successful program are summarized. These factors include clearly defined goals, participation proportional to problem contribution, an emissions inventory of satisfactory quality, a comprehensive permit system, a credible enforcement threat, efficient and predictable administration, location of the program in an economic growth area, and support by those affected by the program. In the Fraser Valley, it is concluded that either an emissions reduction credit or an allowance trading system is feasible for both NOx and VOC, and recommendations are given for implementation of such a program based on the factors determined above. 1 fig., 8 tabs

Evaluating the Fraser Health Balanced Scorecard--a formative evaluation.

Science.gov (United States)

Barnardo, Catherine; Jivanni, Amin

2009-01-01

Fraser Health (FH), a large, Canadian, integrated health care network, adopted the Balanced Scorecard (BSC) approach to monitor organizational performance in 2006. This paper reports on the results of a formative evaluation, conducted in April, 2008, to assess the usefulness of the BSC as a performance-reporting system and a performance management tool. Results indicated that the BSC has proven to be useful for reporting performance but is not currently used for performance management in a substantial way.

The Design of Curriculum Development Based on Entrepreneurship through Balanced Scorecard Approach

Science.gov (United States)

Hidayat, Muhammad; Musa, Chalid Imran; Haerani, Siti; Sudirman, Indrianti

2015-01-01

This research is intended to develop curriculum based on entrepreneurship through balanced scorecard approach at the School of Business or "Sekolah Tinggi Ilmu Ekonomi" (STIE) Nobel Indonesia. In order to develop the curriculum, a need analysis in terms of curriculum development that involves all stakeholders at STIE Nobel in Indonesia…

Analisis Kinerja CV. Fabamus Famili Utama Semarang Dengan Balanced Scorecard

OpenAIRE

Permata, Nilla Mega; Nugraha, Hari Susanta; Nurseto, Sendhang

2014-01-01

A method of measuring the performance of the company to assist in knowing the health condition of the company itself. The study was conducted on the CV. Fabamus First Family with Balanced Scorecard approach to measuring through four perspectives: financial perspective, customer perspective, internal business process perspective and learning and growth perspectives. In the financial aspects of performance measurement with a weight of 70%, 10% customer perspective, internal business process per...

Medical records department and balanced scorecard approach.

Science.gov (United States)

Ajami, Sima; Ebadsichani, Afsaneh; Tofighi, Shahram; Tavakoli, Nahid

2013-01-01

The Medical Records Department (MRD) is an important source for evaluating and planning of healthcare services; therefore, hospital managers should improve their performance not only in the short-term but also in the long-term plans. The Balanced Scorecard (BSC) is a tool in the management system that enables organizations to correct operational functions and provides feedback around both the internal processes and the external outcomes, in order to improve strategic performance and outcomes continuously. The main goal of this study was to assess the MRD performance with BSC approach in a hospital. This research was an analytical cross-sectional study in which data was collected by questionnaires, forms and observation. The population was the staff of the MRD in a hospital in Najafabad, Isfahan, Iran. To analyze data, first, objectives of the MRD, according to the mission and perspectives of the hospital, were redefined and, second, indicators were measured. Subsequently, findings from the performance were compared with the expected score. In order to achieve the final target, the programs, activities, and plans were reformed. The MRD was successful in absorbing customer satisfaction. From a customer perspective, score in customer satisfaction of admission and statistics sections were 82% and 83%, respectively. The comprehensive nature of the strategy map makes the MRD especially useful as a consensus building and communication tool in the hospital.

Quality assurance program plan for radionuclide airborne emissions monitoring

International Nuclear Information System (INIS)

Boom, R.J.

1995-03-01

This Quality Assurance Program Plan identifies quality assurance program requirements and addresses the various Westinghouse Hanford Company organizations and their particular responsibilities in regards to sample and data handling of airborne emissions. The Hanford Site radioactive airborne emissions requirements are defined in National Emissions Standards for Hazardous Air Pollutants (NESHAP), Code of Federal Regulations, Title 40, Part 61, Subpart H (EPA 1991a). Reporting of the emissions to the US Department of Energy is performed in compliance with requirements of US Department of Energy, Richland Operations Office Order 5400.1, General Environmental Protection Program (DOE-RL 1988). This Quality Assurance Program Plan is prepared in accordance with and to the requirements of QAMS-004/80, Guidelines and Specifications for Preparing Quality Assurance Program Plans (EPA 1983). Title 40 CFR Part 61, Appendix B, Method 114, Quality Assurance Methods (EPA 1991b) specifies the quality assurance requirements and that a program plan should be prepared to meet the requirements of this regulation. This Quality Assurance Program Plan identifies NESHAP responsibilities and how the Westinghouse Hanford Company Environmental, Safety, Health, and Quality Assurance Division will verify that the methods are properly implemented

Balanced Scorecard: Organizational performance management instrument

Directory of Open Access Journals (Sweden)

Nicoleta CONSTANDACHE

2015-11-01

Full Text Available In order to have a successful strategy, a company must set clear strategic objectives, such as: the desired financial performances, a description of its customers, of the internal processes within the company, and of the employees’ abilities, knowledge and competences. To outline a general image of the organizational performance evaluation, we proposed the implementation of the Balanced Scorecard model, which includes five development directions. By implementing this management model within one organization, we can test the effect of some decisions before their implementation by managing some performance and risk key indicators. All these indicators categories pursue the integrated feature through the insurance the companies’ long-term success, both at global and individual level, which supposes both the vertical and horizontal integration.

Balanced scorecard in the State Forest Holding „State Forests” The proposal to modify the concept focused on sustainable development

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Ewa Śnieżek

2016-12-01

Full Text Available Making decisions in a dynamic environment requires from managers to operate with modern perfor-mance measurement tools. Having a development strategy becomes insufficient. It is important to make use of operational and strategic management accounting, developing on many levels. One of its tools is balanced scorecard, developed by R. Kaplan and D. Norton. It is a method of complex, multi-faceted performance measurement in the enterprise. It is a useful tool for describing, implementation and execu-tion of the company’s strategy. In order to develop a balanced scorecard it is necessary to create a clear mission and vision and a coherent framework for organization strategy. State Forests as a specific entity also needs efficient and effective management tools. In its strategy for the years 2014–2030 State Forests included the basic principles and measures of a balanced scorecard, which, like every tool, requires contin-uous monitoring and improvement.The aim of the article is to present proposals for modification of the existing concept of State Forests’ balanced scorecard, which will improve the usefulness of the information. The issue has been discussed in the context of pro-social activities of State Forests, in the conditions of globalization and sustainable de-velopment. The main research method used in the article in addition to literature studies is qualitative re-search based on case study.

The innovation scorecard for continuous improvement applied to translational science.

Science.gov (United States)

Kotarba, Joseph A; Wooten, Kevin

2017-10-01

This paper reports on the baseline stage of a qualitative evaluation of the application of the Innovative Scorecard (ISC) to the Clinical and Translational Science Award (CTSA) at the University of Texas Medical Branch (UTMB) at Galveston. The ISC is adopted from the established Balanced Scorecard system for strategic planning and performance management. In formulating the evaluation, we focused on the organizational identity literature. The initial evaluation consisted of a series of semi-structured interviews with 22 participants of the ISC Boot Camp conducted in July 2015. The logic of grounded theory pointed to the clustering of perceptions of the ISC around respondents' occupational locations at UTMB. Administrators anticipate the expansion of planning activities to include a wider range of participants under the current CTSA award period (2015-2020) than under our first CTSA approval period (2009-2014). A common viewpoint among the senior scientists was that the scientific value of their work will continue to speak for itself without requiring the language of business. Junior scientists looked forward to the ISC's emphasis on increasingly horizontal leadership that will give them more access to and more control over their work and resources. Postdocs and senior staff welcomed increased involvement in the total research process at UTMB. The report concludes with strategies for future follow-up.

Performance Evaluation of Extension Education Centers in Universities Based on the Balanced Scorecard

Science.gov (United States)

Wu, Hung-Yi; Lin, Yi-Kuei; Chang, Chi-Hsiang

2011-01-01

This study aims at developing a set of appropriate performance evaluation indices mainly based on balanced scorecard (BSC) for extension education centers in universities by utilizing multiple criteria decision making (MCDM). Through literature reviews and experts who have real practical experiences in extension education, adequate performance…

Development of a Framework for Sustainable Outsourcing: Analytic Balanced Scorecard Method (A-BSC

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Fabio De Felice

2015-06-01

Full Text Available Nowadays, many enterprises choose to outsource its non-core business to other enterprises to reduce cost and increase the efficiency. Many enterprises choose to outsource their supply chain management (SCM and leave it to a third-party organization in order to improve their services. The paper proposes an integrated and multicriteria tool useful to monitor and to improve performance in an outsourced supply chain. The Analytic Balanced Scorecard method (A-BSC is proposed as an effective method useful to analyze strategic performance within an outsourced supply chain. The aim of the paper is to present the integration of two methodologies: Balanced Scorecard, a multiple perspective framework for performance assessment, and Analytic Hierarchy Process, a decision-making tool used to prioritize multiple performance perspectives and to generate a unified metric. The development of the framework is aimed to provide a performance analysis to achieve better sustainability performance of supply chain. A real case study concerning a typical value chain is presented.

Causal Relationships in the Balanced Scorecard: A Path Analysis Approach

OpenAIRE

Yael Perlman

2013-01-01

We use path analysis to identify causal relationships between different performance measures in each of the four perspectives defined in the balanced scorecard and examine the influence of time lag on relationships between perspectives. We analyze performance data from a real high-tech company. Our results point to a direct relationship between leading measures in the learning and growth perspective and lagging measures in the financial perspective. Our findings also support the existence of ...

Kinerja Koperasi Unit Desa (Kud) Wenang Ditinjau dari Balanced Scorecard

OpenAIRE

Br. Sagala, Romaida; Pangemanan, Lyndon R.J; Rori, Yolanda P. I

2016-01-01

Research aims to determine how the performances of Koperasi Unit Desa (KUD) Wenang in Manado City evaluated from Balanced Scorecard are financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective. Research carried out in July until September 2016. Data used is quantitative and qualitative with data source are primary and secondary data obtained from KUD with a total sample of 96 member respondents, 96 non member respondents with ac...

Performance Measurement Using Balanced Scorecard Concept On Co-Operatives Implication In Indonesia

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Ernita

2015-08-01

Full Text Available Abstract This study aims to apply the concept of balanced scorecards in measurement of co-operatives performance based on vision and mission. So far the assessment of co-operative performance in Indonesia is not take into account the social hold co-operative while co-operatives carrying a dual mission. Research conducted in in North Sumatera Province in Indonesia. The sample consisting of one hundred co-operatives that are still active run annual members meeting. Co-operative performance was assessed based on its fourth perspective i.e. membership financial internal process and learning amp growth. The indicator key of cooperative performance was determined by taking into account the performance assessment on co-operatives as articulated of State Minister for Co-operatives and SMEs No.129KEPMKUMKMXI2002 and the regulations of the State Minister for Co-operatives and SME No.06PerM.KUKMV2006. Therefore this research were contributed a method in assessing co-operative performance using Balanced Scorecard concept with the four perspective namely membership perspective financial perspective internal process perspective and learning amp growth perspective.

Advanced Emissions Control Development Program

Energy Technology Data Exchange (ETDEWEB)

A.P.Evans; K.E. Redinger; M.J. Holmes

1998-04-01

The objective of the Advanced Emissions Control Development Program (AECDP) is to develop practical, cost-effective strategies for reducing the emissions of air toxics from coal-fired boilers. Ideally, the project aim is to effectively control air toxic emissions through the use of conventional flue gas cleanup equipment such as electrostatic precipitators (ESPS), fabric filters (baghouse), and wet flue gas desulfurization. Development work to date has concentrated on the capture of mercury, other trace metals, fine particulate and hydrogen chloride. Following the construction and evaluation of a representative air toxics test facility in Phase I, Phase II focused on the evaluation of mercury and several other air toxics emissions. The AECDP is jointly funded by the United States Department of Energy's Federal Energy Technology Center (DOE), the Ohio Coal Development Office within the Ohio Department of Development (oCDO), and Babcock& Wilcox-a McDermott company (B&W).

Cross-cultural adaptation of the CDC Worksite Health ScoreCard questionnaire into Portuguese

Directory of Open Access Journals (Sweden)

Patrícia Coelho de Soárez

2016-06-01

Full Text Available SUMMARY Objective: Despite the progress in the implementation of health promotion programs in the workplace, there are no questionnaires in Brazil to assess the scope of health promotion interventions adopted and their scientific basis. This study aimed to translate into Brazilian Portuguese and culturally adapt the CDC Worksite Health ScoreCard (HSC questionnaire. Method: The HSC has 100 questions grouped into twelve domains. The steps are as follows: translation, reconciliation, back-translation, review by expert panel, pretesting, and final revision. The convenience sample included 27 individuals from health insurance providers and companies of various sizes, types and industries in São Paulo. Data were analyzed using descriptive statistics. Results: The average age of the sample was 38 years, most of the subjects were female (21 of 27, and were responsible for programs to promote health in these workplaces. Most questions were above the minimum value of understanding set at 90%. The participants found the questionnaire very useful to determine the extent of existing health promotion programs and to pinpoint areas that could be developed. Conclusion: The Brazilian Portuguese version of the HSC questionnaire may be a valid measure and useful to assess the degree of implementation of health promotion interventions based on evidence in local health organizations.

[Usefulness of the budget and the balanced scorecard in managing Primary Care Centres. Impact on staff motivation].

Science.gov (United States)

Ramón-Jerónimo, Juan Manuel; Flórez-López, Raquel; Domínguez-Lario, Natalia

2018-03-01

To analyse the utility perceived by managers of centers of primary care about management tools (budget and balanced scorecard), together their impact on human resources motivation. Qualitative study (case study) based on grounded theory performed between January and June 2014. Units of Clinical Management of Primary Health (UGCAP) in Metropolitan Health Area of Seville, Spain. UGCAP managers and Health Area (CEO) managers. Data were collected through 8 semi-structured interviews using non-probabilistic intentional sampling with representation and sufficiency criteria of discourse. Interviews were recorded, literally transcripted and analysis through in-vivo codes. Both tools are fully implemented but differently used in primary care centers. Budget is perceived as a coercive management tool, which has been imposed for cost saving; however, it is scarcely adequate for day-by-day management. While balanced scorecard is a more flexible tool that allows identifying financial and welfare problems, budgeting limits heavily reduce the possibility of implementing adequate solutions. The policy of incentives is not adequate either, leading on de-motivation. This study shows that budgeting restrictions have led to a significant reduction in autonomy of Spanish Primary Care centers. Management decision making is much centralised, also focused on cost saving over quality of healthcare. As a result, two needs emerge for the future: increasing centers' autonomy and improving staff commitment through training and professional development programs. Copyright © 2017 Elsevier España, S.L.U. All rights reserved.

Aplicación del balanced scorecard como estrategia de control en un hospital privado ubicado en la ciudad de México

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Mariana Marcelino Aranda

2016-03-01

Full Text Available El balanced scorecard como herramienta de gestión ha sido aplicado con éxito en varias empresas alrededor del mundo. El propósito de este trabajo consistió en elaborar una propuesta que sirva como guía de implementación para pequeños y medianos empresarios. Incluye el diagnóstico del estado actual y las acciones de mejora al implementar el balanced scorecard en un hospital privado ubicado en la ciudad de México. Se pudo deducir que la implementación del balanced scorecard constituye un reto en el caso de empresas de servicios, ya que promueve la eficiencia y el aprovechamiento de los recursos y los procesos internos; es una buena forma de hacer valer la misión y de orientar la mayor cantidad de esfuerzo y dinero a la razón de su existencia.

The occupational safety and health scorecard--a business case example for strategic management.

Science.gov (United States)

Köper, Birgit; Möller, Klaus; Zwetsloot, Gerard

2009-12-01

Human resources and health issues are crucial in terms of corporate competitiveness. However, systematic, continuous and strategically aligned occupational safety and health (OSH) management is scarcely applied in companies. One major reason for this could be the lack of generally accepted and standardised OSH control methods. Our objective was thus to conceptualize a method by which qualitative factors such as human resources and OSH aspects contribute to the performance or value-added layer of an organization. We developed a business case based on the well-known and accepted Balanced Scorecard approach, which we adapted and applied to the management of OSH issues. The concept was implemented in the course of a comprehensive case study at a German automobile manufacturer. We gathered health as well as finance data in order to test which health-related indicators had an impact on financial performance. The demonstration of, and reporting on, how the promotion of workplace health contributes strategically to the organization is crucial for both health and human resource managers. Based on multivariate regression analyses, our main finding was that the Balanced Scorecard approach is an adequate means to control OSH issues in terms of strategic health management. Our analyses demonstrated that health-related interventions contribute significantly to performance aspects such as quality, productivity, absenteeism, and cost reduction. Therefore, the financial impact of health-related aspects / interventions could be demonstrated by means of the OSH scorecard. The availability and quality of health data within the context of overall corporate performance data needs to be improved in order to bridge OSH-related and performance issues of an organization.

Balanced scorecard applied to city’s management

Directory of Open Access Journals (Sweden)

Carolina Elena Leyton Pavez

2017-12-01

Full Text Available Transparenting, improving and strengthening city management demands of updated tools to aid key aspects of decision making process in a city’s administration. This study presents a Balanced Scorecard (BSC for Chilean cities government. Cause-effect analysis was applied to draw up a Strategic Map to identify Kaplan and Norton’s BSC management indicators, which were adapted to Barros and Rodriguez’s perspectives on public sector management. It is possible to outstand that the BSC allows to improve strategy structure to achieve both a city’s mission and vision. Chilean municipalities will be able to improve transparency and management with the BSC designed under the new perspectives of the public sector.

Balanced scorecard model for Paulinian educational institutions

Directory of Open Access Journals (Sweden)

Sr. Evangeline Lorenzo Anastacio

2016-05-01

Full Text Available The researcher aimed to come up with a mission-centered strategic management system for Paulinian schools using the Balanced Scorecard (BSC approach. To achieve this project, a consensus was derived from 39 schools in the Philippines run by the Sisters of St. Paul of Chartres (SPC using the Delphi technique. The resulting BSC model included five perspectives, namely, spirituality, internal processes, learner and external community, learning organization, and fiscal resources perspectives. Strategic objectives with the corresponding key performance indicators (KPIs were identified. Unique to the resulting BSC model is the inclusion of spirituality perspective which ensures the conscious infusion of long-lasting values in all aspects of the school.

Insights from action research: implementing the balanced scorecard at a wind-farm company

NARCIS (Netherlands)

Schneider, R.; Vieira, R.

2010-01-01

Purpose - After a diagnosis of the existing management control systems (MCS) at a wind-farm company, the paper seeks to develop a balanced scorecard (BSC) in order to enable the organization to compress and streamline management decision making and to show what is to be taken into account for a

Balanced Scorecard na Gestão Universitária: mapeamento sobre o tema utilizando o proknow-c

Directory of Open Access Journals (Sweden)

Lucas dos Santos Matos

2015-05-01

Full Text Available http://dx.doi.org/10.5007/1983-4535.2015v8n2p50 A crescente importância do ensino superior no cenário econômico e social tem obrigado as universidades a melhorarem seus métodos de gestão, e uma das formas utilizadas tem sido a aplicação do Balanced Scorecard. Esta pesquisa, de natureza exploratório-descritiva, com abordagem quali-quantitativa, objetiva construir o conhecimento necessário sobre a utilização do Balanced Scorecard na gestão universitária, realizando um mapeamento sobre o tema a partir das delimitações dos pesquisadores. Esse conhecimento é tangibilizado pela seleção de artigos relevantes e com reconhecimento científico sobre o tema. É utilizada análise bibliométrica da literatura internacional, por meio do processo Knowledge Development Process – Constructivist (ProKnow-C. Os principais resultados obtidos foram: (i International Journal of Educational Management é o periódico de maior destaque; (ii “Commodification of education and academic LABOUR - using the balanced scorecard in a university setting” destaca-se entre os artigos; (iii Janne Kettunen é o autor mais prolífico.

Linking Economic Value Added, Direct Costing, and the Lean Thinking to the Balanced Scorecard in a System Dynamics Modelling Approach

DEFF Research Database (Denmark)

Nielsen, Steen; Nielsen, Erland Hejn

Review, July-August, 2007], provide evidence that companies fail to see the possible benefits of combining and integrating several accounting practices into a single framework. Design/methodology/approach - We use a System Dynamics Modelling approach to the BSC-thinking. The BSC model includes the five...... Purpose - To show how three practices normally applied separately can be linked to support the strategy evaluation and the performance measurement in the balanced scorecard. Recent studies, e.g. Kaplan and Norton [Using the Balanced Scorecard as a Strategic Management System, Harvard Business...

Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik

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Tri Ramaraya Koroy

2016-01-01

Full Text Available This paper reviews the literature of Balanced Scorecard (BSC as a strategic performance measurement tool. The research concerning the effectiveness of BSC indicate that BSC is a useful tool for communicating strategy, strategic learning and developing organizational culture. However, related research also shows that the implementation of BSC is not associated with economic benefit particularly for short-term period. This suggests that the adoption of BSC need a careful inquiry by the organization and the organization should not accept it as a ‘generic’ solution as a performance measurement tool.

Pengaruh Budaya Organisasi terhadap Kinerja dalam Perspektif Balanced Scorecard

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I Gusti Ayu Made Asri Dwija Putri

2012-12-01

Full Text Available This research is purposed to gain empirical evidence that process, employee and pragmatic oriented organizational culture have effect on performance perspectives of Balanced Scorecard (BSC. Research population were cooperations in the Denpasar Bali area. Primary data collected through questionnaires were easured in likert scale. Research finding indicated that process-oriented culture affected BSC performance in financial, consumer, internal business process dan learning and growth perspectives. Employee-oriented culture affects consumers perspective only; while pragmatic-oriented culture affects BSC performance in the perspectives of financial, consumer, internal business process.

Summarizing health inequalities in a Balanced Scorecard. Methodological considerations.

Science.gov (United States)

Auger, Nathalie; Raynault, Marie-France

2006-01-01

The association between social determinants and health inequalities is well recognized. What are now needed are tools to assist in disseminating such information. This article describes how the Balanced Scorecard may be used for summarizing data on health inequalities. The process begins by selecting appropriate social groups and indicators, and is followed by the measurement of differences across person, place, or time. The next step is to decide whether to focus on absolute versus relative inequality. The last step is to determine the scoring method, including whether to address issues of depth of inequality.

OVERVIEW OF ADVANCED PETROLEUM-BASED FUELS-DIESEL EMISSIONS CONTROL PROGRAM (APBF-DEC)

Energy Technology Data Exchange (ETDEWEB)

Sverdrup, George M.

2000-08-20

The Advanced Petroleum-Based Fuels-Diesel Emissions Control Program (APBF-DEC) began in February 2000 and is supported by government agencies and industry. The purpose of the APBF-DEC program is to identify and evaluate the optimal combinations of fuels, lubricants, diesel engines, and emission control systems to meet the projected emission standards for the 2000 to 2010 time period. APBF-DEC is an outgrowth of the earlier Diesel Emission Control-Sulfur Effects Program (DECSE), whose objective is to determine the impact of the sulfur levels in fuel on emission control systems that could lower the emissions of NOx and particulate matter (PM) from diesel powered vehicles in the 2002 to 2004 period. Results from the DECSE studies of two emission control technologies-diesel particle filter (DPF) and NOx adsorber-will be used in the APBF-DEC program. These data are expected to provide initial information on emission control technology options and the effects of fuel properties (including additives) on the performance of emission control systems.

Avaliação do desempenho organizacional da empresa familiar Indústrias Alfa S.A.* com base no modelo de gestão estratégica balanced scorecard Organizational performance of a family business evaluated by the strategic performance balanced scorecard

Directory of Open Access Journals (Sweden)

Christine Schneider

2006-03-01

Full Text Available O balanced scorecard é um moderno modelo estratégico de desempenho organizacional que visa traduzir a missão, visão e estratégia em objetivos e medidas, organizados sob a ótica financeira, dos clientes, dos processos internos, do aprendizado e do crescimento. O modelo disponibiliza estrutura e linguagem para comunicar a estratégia da empresa e o alcance das metas no longo prazo. A Indústrias Alfa S.A. é uma empresa familiar de segunda geração, que tem por visão estratégica "Ser a escolha preferencial de soluções hidráulicas da América Latina nos setores residencial, industrial, agrícola e predial", orientada pelo macroobjetivo de oferecer soluções e serviços em motobombas hidráulicas de modo a satisfazer as necessidades dos clientes. Partindo desses princípios, o artigo avalia o desempenho organizacional da empresa familiar Indústrias Alfa S.A. no primeiro quadrimestre do ano de 2005, com base no modelo de controle estratégico balanced scorecard.The balanced scorecard is a modern strategic model of organizational performance that seeks to translate the company mission, vision and strategy into objectives and measures organized to focus on - finance, customers, internal procedures, learning and growth. This model provides structure and language to communicate business strategy and directs efforts, abilities and specific knowledge to achieve long term objectives. The strategic vision of this second generation family business is "to be the answer for hydraulic pump needs in the Latin American residential, industrial, agricultural and building management markets" oriented by an overall objective of offering solutions and services to satisfy customer needs. Based upon these considerations, performance of this family business was evaluated during the first four months of 2005 using the strategic performance balanced scorecard.

Hydrocarbon emissions from gas engine CHP-units. 2011 measurement program

Energy Technology Data Exchange (ETDEWEB)

Van Dijk, G.H.J. [KEMA, Arnhem (Netherlands)

2012-06-15

In December 2009, the Ministry of Infrastructure and Environment (IandM) issued the Decree on Emission Limits for Middle Sized Combustion Installations (BEMS). This decree imposes a first-time emission limit value (ELV) of 1500 mg C/m{sup 3}{sub o} at 3% O{sub 2} for hydrocarbons emitted by gas engines. IandM used the findings of two hydrocarbon emission measurement programs, executed in 2007 and 2009, as a guideline for this initial ELV. The programs did reveal substantial variation in the hydrocarbon emissions of the gas engines tested. This variation, and especially the uncertainty as to the role of engine and/or other parameters causing such variation, was felt to hamper further policy development. IandM therefore commissioned KEMA to perform follow-up measurements on ten gas engine CHP-units in 2011. Aim of this 2011 program is to assess hydrocarbon emission variation in relation to engine parameters and process conditions including maintenance status, and to atmospheric conditions. The 2011 program comprised two identical measurement sessions, one in spring and one in winter.

Balanced scorecard en las empresas mixtas petroleras del municipio Maracaibo del estado Zulia

Directory of Open Access Journals (Sweden)

Alvaro Finali

2014-01-01

Full Text Available La presente investigación, tuvo como objetivo identificar las perspectivas basadas en el enfoque del Balanced Scorecard en las empresas mixtas petroleras del municipio Maracaibo del estado Zulia. El sustento teórico utilizado para el estudio, se enmarcó en los aportes realizados por Caycho (2010, Kaplan y Norton, (2004, López (2001, Muñiz y Monfort (2005, Niven (2003, Pérez (2003, Rampersad (2005, Solano et al (2002, entre otros. El presente estudio es de tipo descriptivo, de campo, no experimental, transaccional. La población estuvo conformada en total por cuarenta (40 sujetos entre gerentes y supervisores. Se utilizó como técnica la encuesta, la cual sirvió como mecanismo para evaluar la opinión de la población, a través de un cuestionario estructurado elaborado especialmente para la variable Balanced Scorecard, constituido por cincuenta items, bajo la escala de respuestas tipo Likert, validado por cinco expertos, con un coeficiente Alpha Cronbach que arrojó una confiabilidad de (0,99. Se evidencia cómo en las empresas mixtas petroleras del municipio Maracaibo del estado Zulia, se miden a través de las perspectivas del Balanced Scorecard (BSC algunas veces con el indicador financiera y casi siempre evalúan las del cliente, proceso interno, aprendizaje y crecimiento en la organización, mostrando una tendencia positiva en busca de mejorar su sistema de gestión, para lo cual se recomendó cuidar que todas las perspectivas (financiera, clientes, procesos internos y aprendizaje organizacional, con el fin de que el Sistema Balanceado de Indicadores (SBI produzca la serie de resultados favorables en la administración de la empresas objetos de estudio, ya que para lograrlo es necesario implementar la metodología, monitoreo y análisis constante de los indicadores obtenidos.

Comparative study of an HIV risk scorecard and regression models to rank effects of demographic characteristics on risk of aquiring an HIV infection

OpenAIRE

Wilbert Sibanda; Philip Pretorius

2013-01-01

This research paper covers the development of an HIV risk scorecard using SAS Enterprise MinerTM. The HIV risk scorecard was developed using the 2007 South African annual antenatal HIV and syphilis seroprevalence data. Limited comparisons are made with a more recent 2010 antenatal database. Antenatal data contains various demographic characteristics for each pregnant woman, such as pregnant woman’s age, male sexual partner’s age, population group, level of education, gravidity, parity, HIV an...

Maximizing Strategy with an Effective Balanced Scorecard

Directory of Open Access Journals (Sweden)

Wendy Endrianto

2016-03-01

Full Text Available The research was conducted by studying the literature on the topic discussed. Presented descriptively in a systematic way to address each of the key discussion on this research, then connecting factors correlated with each other were finally seeking a conclusion the most effective method in meeting the company's goals. Then, through this study it can be concluded that in order to synergize between vision, mission and strategy of the company in regard to improving the company's performance is by communicating the balanced scorecard from top management down to the lower level of management so that all elements of the company know their respective roles in order to achieve company’s goal.

The Implication of the EBC Scorecard on the Skills, Roles, and Tools of Navy MTF Comptrollers

National Research Council Canada - National Science Library

Lucas, Jeannette

1998-01-01

.... The purpose of this thesis is to present a baseline assessment, describing new skills, roles and tools which comptrollers of Navy MTF are adopting to improve their MTF's performance under the indices of the EBC Scorecard.

Using the balanced scorecard to mobilize human resources in organizational transformation.

Science.gov (United States)

Tsasis, Peter; Harber, Bruce

2008-05-01

Traditionally, the balanced scorecard (BSC) has been an effective tool in linking measurement to strategy. However, what is least understood is how the BSC can be used to redefine organizational relationships, re-engineer fundamental processes and transform organizational culture, for superior performance in an organization with the same people, services and technology that previously delivered dismal performance. This paper highlights the process and uses York Central Hospital in Toronto, Ontario, Canada as an illustrative example.

Penyelarasan Strategi Bisnis dan Teknologi Informasi yang Efektif dengan Metode Balanced Scorecard Pada PT XYZ

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Eli Suryani

2011-12-01

Full Text Available Along with the dynamic changes in business environment, information technology strategy map becomes an effective and flexible mechanism to visualize critical strategic actions required for the company and information technology (IT organization to achieve its objectives. On the other hand, IT is perceived as a center of cost and investment. Therefore, IT benefit values become very important to measure and communicate. Using Balanced Scorecard method, this study aims to design IT strategy map aligned with the corporate strategy and effective measurement of IT performance in its contribution to achieve corporate objectives. The method is designed based on the results of data and information analysis gathered from executive interviews, focus group discussions and workshops at the company. Balanced Scorecard is a comprehensive and effective tools to measure, monitor and evaluate the performance of IT critical success factors (CSFs to support the corporate objectives. 

Creating An Excel-Based Balanced Scorecard to Measure Performance of Colleges of Agriculture

OpenAIRE

Nefstead, Ward E.; Gillard, Steve A.

2006-01-01

The use of Balanced Scorecards to measure the attainment of strategic objectives has been used for a number of years in industry (Kaplan and Norton, Harvard Business School). Only recently has this analysis been extended to educational and other service organizations. Even more recently has software been available to map and measure the attainment of these objectives.

Balanced Scorecard Goal Four: Provide Policy Management, Advocacy and Problem Solving" Measuring Achievement of Internal Customer Objectives

National Research Council Canada - National Science Library

Blondeau, Sharon

2002-01-01

... Medical Treatment Facilities within its geographical boundaries. In an effort to maximize its efficiency and improve internal customer relations, the GPRMC has incorporated use of a Balanced Scorecard within its management scheme...

A Scorecard on Gender Equality and Girls' Education in Asia, 1990-2000. Advocacy Brief

Science.gov (United States)

Unterhalter, Elaine; Rajagopalan, Rajee; Challender, Chloe

2005-01-01

Background: Existing measures for access to and efficiency in the school system are very limited as measures of gender equality, even though there have been marked improvements in sex-disaggregated data. A methodology for developing a scorecard which measures gender equality in schooling and education partly based on Amartya Sen's capability…

Relationship between Balanced Scorecard and Professors' Job Characteristics at Ekiti State University, Nigeria

Science.gov (United States)

Fatile, Mopelola

2017-01-01

The purpose of this quantitative, correlational study was to understand the relationship between a balanced scorecard, professors' job characteristics, and the leadership styles of higher education leaders at Ekiti State University, Ado-Ekiti State, Nigeria, which was the site of the study. The problem statement addressed whether or not a…

From Scorecard to Social Learning: A Reflective Coassessment Approach for Promoting Multiagency Cooperation in Natural Resource Management

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Dirk J. Roux

2011-03-01

Full Text Available The responsibility for managing and conserving freshwater ecosystems is typically shared by multiple organizations with sometimes conflicting policy mandates. However, scorecard-based approaches for measuring management effectiveness in natural resource management are usually confined to single organizations. This paper describes a social learning approach which acknowledges cooperation as an essential precondition for effective management and that encourages reflective coassessment of cooperative relationships. The approach was pilot tested with eight participating organizations in one water management area in South Africa. It specifically aimed to allow for a multiagency reflective assessment of issues determining cooperative behavior, allow context-specific adaptations, and be embedded in adaptive management. It involved development of a spreadsheet-based scorecard-type tool that can be used to facilitate a multiagency workshop. This workshop serves to bring parties face-to-face and helps them codiscover their interdependence, shortcomings, and strengths. The spreadsheet structures reflection on their respective roles and effectiveness while the reflective coassessment motivates participants to address shortcomings. Overall, insights that emerged included: cooperation should be an explicit component of each organization's operational strategy; facilitation of appropriate cooperative behavior could be very effectively achieved by external "bridging organizations"; the reflective assessment process must be followed by purposefully adaptive interventions; the ability of the scorecard to be contextually adaptive was important; and institutional readiness requires investigation as the approach does sit somewhat uncomfortably with much current practice.

Study of atmospheric emission trading programs in the United States. Final report

International Nuclear Information System (INIS)

1991-01-01

A detailed review and evaluation was conducted of federal and state atmospheric emission trading programs in the USA to identify the factors critical to a successful program. A preliminary assessment was also made of the feasibility of such a program for NOx and volatile organic compounds (VOC) in the lower Fraser Valley in British Columbia. To date, experience in the USA with atmospheric emissions trading has primarily involved trades of emission reduction credits pursuant to the 1977 Clean Air Act amendments. Most trades occur under netting provisions which allow expansion of an existing plant without triggering the stringent new-source review process. Six case studies of emissions trading are described from jurisdictions in California, New Jersey, and Kentucky and from the national SO 2 allowance trading program. Estimates of cost savings achieved by emissions trading are provided, and factors critical to a successful program are summarized. These factors include clearly defined goals, participation proportional to problem contribution, an emissions inventory of satisfactory quality, a comprehensive permit system, a credible enforcement threat, efficient and predictable administration, location of the program in an economic growth area, and support by those affected by the program. In the Fraser Valley, it is concluded that either an emissions reduction credit or an allowance trading system is feasible for both NOx and VOC, and recommendations are given for implementation of such a program based on the factors determined above. 1 fig., 8 tabs

Analisis Kinerja Sistem Informasi dan Teknologi Informasi untuk Menunjang Kinerja Karyawan Menggunakan Framework IT Balanced Scorecard (Studi Kasus pada Wi-Fi Universitas Kristen Satya Wacana

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Bertho Molly

2017-12-01

Wi-Fi UKSW merupakan fasilitas jaringan internet yang dibangun untuk memfasilitasi dan mendukung kebutuhan civitas UKSW dalam proses belajar mengajar. Tujuan penelitian ini adalah melakukan pengukuran bagaimana tingkat pemanfaatan Sistem Informasi dan Teknologi Informasi berdasarkan kinerja karyawan Wi-Fi UKSW. Penelitian ini menggunakan metode IT Balanced Scorecard sebagai sarana pengukuran yang jelas, memantau dan mengoptimalkan realisasi dari nilai atau manfaat bisnis dan manfaat Teknologi Informasi dimana IT Balanced Scorecard mempunyai 4 perspektif (Perspektif Kontribusi Perusahaan, Perspektif Orientasi Pengguna, Perspektif Penyempurnaan Operasional, dan Perspektif Orientasi Masa Depan. Penelitian ini dimulai dari tahapan perencanaan, tahapan studi kelayakan awal dan studi literature, tahapan wawancara dan observasi, tahapan analisis data, serta tahapan membuat dan menyusun laporan serta rekomendasi menggunakan IT Balanced Scorecard. Adapun beberapa hal yang ditemukan dalam penelitian ini dan harus ditangani yaitu, dibutuhkannya penambahan Sumber Daya Manusia (SDM untuk membantu kinerja Wi-Fi UKSW baik dalam hal penanganan complain maupun penyelesaian proyek mengingat Wi-Fi UKSW selalu dibutuhkan dan digunakan oleh semua civitas UKSW serta perlu adanya evaluasi dan upgrade terhadap sistem aplikasi monitoring Wi-Fi. Karena sebagai sarana penyedia layanan jaringan internet yang mana semua yang dilakukan karyawan Wi-Fi UKSW berhubungan erat dengan Sistem Informasi dan Teknologi Informasi dan hasilnya, yang kehadirannya memberikan nilai manfaat yang baik khususnya bagi kemajuan kinerja karyawan Wi-Fi UKSW. Kata kunci: Kinerja SI dan TI, IT Balanced Scorecard, Wi-Fi UKSW Abstract Wi-Fi SWCU is an internet network facility built to facilitate and support the needs of SWCU civities in teaching and learning. The purpose of this research is take measurements of what is the level the use of Information Systems and Information Technology based on of employee performance

The balanced scorecard: un sistema de control estratégico para la gestión pública

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ociales The balanced scorecard: un sistema de control estratégico para la gestión pública Germán Guerrero Chaparro

2000-06-01

Full Text Available The Balanced Scorecard constituye una herramienta de gestión que incorpora los elementos de un sistema de control estratégico, y por lo tanto, es un aporte teórico y práctico importante que puede contribuirá mejorarla gestión de organizaciones públicas. Masque un sistema de medición y evaluación. Balanced Scorecard es un sistema de gestión estratégico a través del cual se realizan importantes y decisivos procesas de gestión coma: clarificar y traducir la visión y la estrategia; comunicar y vincular los objetivos e indicadores estratégicos; planificar y establecer objetivos y alinear iniciativas estratégicas, y aumentar el feeback y la formación estratégica Balanced Scorecard permite a las empresas mejorar aquellos aspectos considerados estratégicos mediante la construcción de relaciones causa-efecto entre los objetivos y los indicadores de medición partiendo de cuatro perspectivas básicas: la financiera, la del cliente, la de los procesos internos y la de la formación y crecimiento. Su aplicación en el mundo público puede contribuir a cambiar de forma radical el modelo de gestión burocrático que caracteriza a las Administraciones Públicas, orientándolo hacia un modelo de gestión estratégico basado en la consecución de objetivos estratégicos de largo plazo. Así mismo, el Balanced Scorecard resulta un instrumento valioso para afrontar y responderá la exigencia de gestionar de forma eficiente los recursos financieros cada vez más escasos, proporcionando información cuantitativa y cualitativa que permita asignar, seguir y controlar el presupuesto público. Finalmente, conviene señalar que a pesar de ser un instrumento útil y de aplicabilidad práctica no es la solución a todos los puntos débiles de las organizaciones.

The imaging 3.0 informatics scorecard.

Science.gov (United States)

Kohli, Marc; Dreyer, Keith J; Geis, J Raymond

2015-04-01

Imaging 3.0 is a radiology community initiative to empower radiologists to create and demonstrate value for their patients, referring physicians, and health systems. In image-guided health care, radiologists contribute to the entire health care process, well before and after the actual examination, and out to the point at which they guide clinical decisions and affect patient outcome. Because imaging is so pervasive, radiologists who adopt Imaging 3.0 concepts in their practice can help their health care systems provide consistently high-quality care at reduced cost. By doing this, radiologists become more valuable in the new health care setting. The authors describe how informatics is critical to embracing Imaging 3.0 and present a scorecard that can be used to gauge a radiology group's informatics resources and capabilities. Copyright © 2015 American College of Radiology. Published by Elsevier Inc. All rights reserved.

[The balanced scorecard--applications in a radiology department].

Science.gov (United States)

Maurer, M H; Teichgräber, U; Kröncke, T J; Hamm, B; Lemke, A J

2012-12-01

The balanced scorecard (BSC) represents a comprehensive management tool for organizations with the aim to focus all activities on a chosen strategy. Targets for various perspectives of the environment such as the customer, financial, process, and potential perspective are linked with concrete measures, and cause-effect relationships between the objectives are analyzed. This article shows that the BSC can also be used for the comprehensive control of a radiology department and thus provides a meaningful contribution in organizing the various diagnostic and treatment services, the management of complex clinical environment and can be of help with the tasks in research and teaching. © Georg Thieme Verlag KG Stuttgart · New York.

Evaluating the balanced scorecard at the University Health Network: an impact assessment.

Science.gov (United States)

Young, Justin; Bell, Robert; Khalfan, Adil; Lindquist, Evert

2008-01-01

The balanced scorecard (BSC) has become increasing popular in healthcare organizations. A recent study conducted at the University Health Network in Toronto explored the extent to which the BSC has focused and aligned various organizational units and departments around shared goals and objectives. The evaluation also assessed the BSC's impact on front-line staff and how the development and rollout of the BSC should be modified in the next planning iteration.

Applying the Balanced Scorecard Strategic Evaluation Method to a University Athletic Department

OpenAIRE

THANOS KRIEMADIS, ANDREAS KOTSOVOS & PANAYIOTIS ALEXOPOULOS

2008-01-01

The Balanced Scorecard (BSC) has been extensively used in manufacturing organisations, service organisations, non-profit organisations, and governmental organizations with outstanding results (Kaplan and Norton, 2001b). Performance measures are at the core of the BSC system.However, financial measurement alone does not reflect the organisational mission of governmental and non-profit organisations; rather the mission of government or non-profitorganisation should be placed at top of the BSC i...

Corporate Governance Scorecards : Assessing and Promoting the Implementation of Codes of Corporate Governance

OpenAIRE

International Finance Corporation

2014-01-01

This is a supplement to second IFC's toolkit: developing Corporate Governance codes of best practice. The focus of second toolkit is the development of codes of corporate governance. This supplement focuses narrowly on how to use scorecards to measure the observance and implementation of such codes. It does not cover the full panoply of governance assessment tools. This supplement provides...

Estimated emission reductions from California's enhanced Smog Check program.

Science.gov (United States)

Singer, Brett C; Wenzel, Thomas P

2003-06-01

The U.S. Environmental Protection Agency requires that states evaluate the effectiveness of their vehicle emissions inspection and maintenance (I/M) programs. This study demonstrates an evaluation approach that estimates mass emission reductions over time and includes the effect of I/M on vehicle deterioration. It includes a quantitative assessment of benefits from pre-inspection maintenance and repairs and accounts for the selection bias effect that occurs when intermittent high emitters are tested. We report estimates of one-cycle emission benefits of California's Enhanced Smog Check program, ca. 1999. Program benefits equivalent to metric tons per day of prevented emissions were calculated with a "bottom-up" approach that combined average per vehicle reductions in mass emission rates (g/gal) with average per vehicle activity, resolved by model year. Accelerated simulation mode test data from the statewide vehicle information database (VID) and from roadside Smog Check testing were used to determine 2-yr emission profiles of vehicles passing through Smog Check and infer emission profiles that would occur without Smog Check. The number of vehicles participating in Smog Check was also determined from the VID. We estimate that in 1999 Smog Check reduced tailpipe emissions of HC, CO, and NO(x) by 97, 1690, and 81 t/d, respectively. These correspond to 26, 34, and 14% of the HC, CO, and NO(x) that would have been emitted by vehicles in the absence of Smog Check. These estimates are highly sensitive to assumptions about vehicle deterioration in the absence of Smog Check. Considering the estimated uncertainty in these assumptions yields a range for calculated benefits: 46-128 t/d of HC, 860-2200 t/d of CO, and 60-91 t/d of NO(x). Repair of vehicles that failed an initial, official Smog Check appears to be the most important mechanism of emission reductions, but pre-inspection maintenance and repair also contributed substantially. Benefits from removal of nonpassing

Balanced scorecard-based performance evaluation of Chinese county hospitals in underdeveloped areas.

Science.gov (United States)

Gao, Hongda; Chen, He; Feng, Jun; Qin, Xianjing; Wang, Xuan; Liang, Shenglin; Zhao, Jinmin; Feng, Qiming

2018-05-01

Objective Since the Guangxi government implemented public county hospital reform in 2009, there have been no studies of county hospitals in this underdeveloped area of China. This study aimed to establish an evaluation indicator system for Guangxi county hospitals and to generate recommendations for hospital development and policymaking. Methods A performance evaluation indicator system was developed based on balanced scorecard theory. Opinions were elicited from 25 experts from administrative units, universities and hospitals and the Delphi method was used to modify the performance indicators. The indicator system and the Topsis method were used to evaluate the performance of five county hospitals randomly selected from the same batch of 2015 Guangxi reform pilots. Results There were 4 first-level indicators, 9 second-level indicators and 36 third-level indicators in the final performance evaluation indicator system that showed good consistency, validity and reliability. The performance rank of the hospitals was B > E > A > C > D. Conclusions The performance evaluation indicator system established using the balanced scorecard is practical and scientific. Analysis of the results based on this indicator system identified several factors affecting hospital performance, such as resource utilisation efficiency, medical service price, personnel structure and doctor-patient relationships.

Analysis of performance measurement at HR-GR Department using the balance scorecard method

Science.gov (United States)

Vienni; Bachtiar, M.

2017-12-01

PT. X is a company engaged in logistics service in Indonesia. Every company will certainly face a dynamic business environment. Competitors not only from domestic but also from overseas. To be successful in achieving its objectives, company should have a comprehensive measurement system as a strategy feedback that will drive the performance of company. HR-GA department is department that coordinate directly with company’s management. Company through departments expect development goals in individual and also support of infrastructure will run smoothly. In 2015, company has taken steps to conduct a balanced scorecard as performance measurement. Nevertheless, a number of factors so it cannot run optimally. This study aims to analyse the current system and provided suggestions in order to give an overview to department related to its current performance. The results of data processing show that there are 8 objective strategies that have been formulated with 9 key performance indicators. Based on the results of scorecard, obtained values of 4.44 for customer perspective, 4.32 for internal business process perspective & 5.00 for learning and growth perspective. It concludes that performance based on perspectives are categorized very well

The Balanced Scorecard and the Strategic Learning Process: A System Dynamics Modeling Approach

Directory of Open Access Journals (Sweden)

Steen Nielsen

2015-01-01

Full Text Available The main purpose of this paper is to improve on the conceptual as well as the methodological aspects of BSC as a quantitative model by combining elements from traditional balanced scorecard (BSC thinking with the Systems Thinking. This is done by combining short and long term aspects of measurements. The result is then used to build and construct a balanced scorecard model for strategic learning with the specific aim to maintain satisfied customers and motivated employees. Strategic planning, operational execution, feedback, and learning are some of the most important key features of any performance measurement model. This paper aims to address not only the conceptual domain related to BSC, that is, learning and system dynamics causality and feedback, but also the methodological domain concept of precision solved by differential equations. Our results show how a potential move from a static strategic vision map to a linked and dynamic understanding may be not fully realistic but very useful for learning purposes. The new knowledge obtained from the learning feedbacks fertilizes both decision discussion and decision-making and what may be required in order to move to the next level of BSC and system dynamics integration.

Indicadores de desempenho baseados no Balanced Scorecard: um modelo adaptado à Administração Pública

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Jane Maria de Oliveira

2018-02-01

Full Text Available O Balanced Scorecard é um sistema de gestão que traduz a estratégia da empresa em conteúdo operacional, por meio do sistema de avaliação de desempenho constituído por indicadores formulados para todos os níveis hierárquicos. No setor público, essa metodologia é pouco usada, mas, diante das necessidades impostas pela sociedade ao Estado, é importante que seja implementada uma ferramenta de gestão para uma administração pública moderna e orientada para o cidadão. Pretendeu-se com esta pesquisa apresentar uma proposta piloto de implementação do Balanced Scorecard para uma Unidade de um Órgão de Secretaria de Segurança Pública do Estado de São Paulo, preservando as particularidades da administração pública.

Performance Measurement Implementation Of Minimum Service Standards For Basic Education Based On The Balanced Scorecard

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Budiman Rusli

2015-08-01

Full Text Available Policies Minimum Service Standards for Basic Education has rolled out since 2002 by the minister in accordance with the Decree No. 129a U 2004 About Minimum Service Standards Education is continually updated and lastly Regulation of the Minister of Education and Culture No. 23 of 2013. All of the district government town should achieve the target of achieving 100 per cent in each of the indicators listed in the minimum service standards for the end of 2014. achievement pad on each indicator is just one measure of the performance of the local government department of education. Unfortunately from the announced target for 27 indicators that exist almost all regions including local governments do not reach Tangerang Regency. It is necessary for measuring the performance of local authorities particularly the education department. One performance measure modern enough that measurements can be done that The Balance Scorecard BSc. In the Balanced Scorecard is a management tool contemporare complete measure company performance not only of the financial perspective but also non-financial performance such as Customer Perspective Internal Business Processes and Learning and Growth. This approach is actually ideally suited for multinational companies because this approach requires very expensive but can be used to measure the profit performance of the company in addition to the combination of a long-term strategic and short-strategic. Balanced Scorecard it can also be done in measuring the performance of public sector services as well by modifying a few things so it can be used to measure the performance of the public sector including the Performance Measurement Minimum Service Standards for Basic Education.

Gestão estratégica multicultural baseada no Balanced Scorecard em instituições de ensino Gestión estratégica multicultural basada en el Balanced Scorecard en establecimientos de enseñanza Multicultural strategic planning based on Balanced Scorecard in teaching institutes

Directory of Open Access Journals (Sweden)

Saul Eliahú Mizrahi

2012-03-01

Full Text Available Este artigo apresenta os fundamentos para a construção de uma proposta de gestão estratégica para escolas de Ensino Básico com princípios do Balanced Scorecard em uma abordagem multicultural, consolidando um conjunto integrado de procedimentos e recomendações metodológicas, de modo a promover a valorização da diversidade cultural para o sucesso escolar. Para atingir este objetivo, buscou-se identificar e analisar elementos que facilitam ou dificultam a gestão nesta perspectiva. As vantagens encontradas neste trabalho são seu foco na melhoria institucional, proporcionando maior comunicação entre as partes. Apoia, assim, a realização dos objetivos de democratização da gestão do ensino.Este artículo presenta los fundamentos de un enfoque multicultural para la construcción de una propuesta de gestión estratégica para escuelas de Enseñanza básica con principios del Balanced Scorecard, consolidando un conjunto integrado de procedimientos y recomendaciones metodológicas, con el objeto de promover la valoración de la diversidad cultural para obtener éxito escolar. Para alcanzar este objetivo, se buscó identificar y analizar elementos que facilitan o dificultan la gestión intercultural. Se enfocó la mejoría institucional a través de una mayor comunicación multilateral. De esta forma, el trabajo da soporte a la obtención de los objetivos de democratización de la gestión de enseñanza.This paper presents the basis of a multicultural approach for the construction of a strategic planning policy proposal for Basic Education schools based on Balanced Scorecard principles, in a multicultural approach, strengthening an integrated set of procedures and methodological guidance in order to promote cultural diversity appreciation in order to obtain teaching success. To meet this goal, the elements that simplify intercultural planning or make it more difficult were identified, analyzed and elucidated. The advantages found in this

Balancing the balanced scorecard for a New Zealand mental health service.

Science.gov (United States)

Coop, Colleen F

2006-05-01

Given the high prevalence of mental disorders, there is a need to evaluate mental health services to ensure they are efficient, effective, responsive and accessible. One method that is being used is the "balanced scorecard" which uses performance indicators in four quadrants to assess various dimensions of service provision. This case study describes the steps taken by a New Zealand mental health service to improve service management through greater use of key performance indicators in relation to preset targets using this approach.

Empirical Study on the Indicators of Sustainable Performance – the Sustainability Balanced Scorecard, Effect of Strategic Organizational Change

Directory of Open Access Journals (Sweden)

Maria Radu

2012-06-01

Full Text Available The sustainable organizational change has an ever increasing importance, leading to the rethinking of the management and systems of performance measurement and monitoring within the companies. As a reaction to current economic phenomena, in the first section of this work we tried to bring out the need for using the couple Balanced Scorecard - Corporate Social Responsibility by companies. Thus, companies involved in sustainable actions must grant a great importance to the impact of environmental, social and economic factors in providing added value, informing the interested parties and reflecting the reporting of sustainable performance. As a consequence, in the second part of the work we present the Sustainability Balanced Scorecard for the implementation of efficient strategies which cumulate the economic, social and environmental aspects as integrating system for sustainable performance and as a new challenge for organizational change. The key performance indicators included in the Sustainability Balanced Scorecard are quantified by the indicators of sustainable development, based on which the empirical research described in the third section of the work was achieved. Through the quantitative analysis of the economic and ecological indicators (Gross Domestic Product per capita, respective, Environmental Performance Index in correlation with the social indicator (Global Competitive Index, we conclude that the implementation of green strategies by companies leads to sustainable economic growth.

Ubuntu-Praxis: Re-Modelling the Balanced Scorecard Model at a University, an Afrocentric Perspective

Science.gov (United States)

Ndoda, Gladys Ruvimbo; Sikwila, Mike Nyamazana

2014-01-01

The authors design the innovation and learning perspective of the Balanced Scorecard (BSC) of "Ubuntu and client service charter nexus." This article borrows and advances the research carried out by Khomba, Vermaak and Gouws (2011). The point of departure is on praxis of ubuntu/unhu as a holistic approach in the re-modelling of the BSC…

Consistency of Higher Education Institutions’ Strategies: A Study Based on the Stakeholders’ Perception using the Balanced Scorecard

Directory of Open Access Journals (Sweden)

Alexsandra Barcelos Dias

2016-10-01

Full Text Available The strategic orientation of the company was conceived as a management tool known as the Balanced Scorecard (BSC, which aims to measure and monitor the strategy in action. The objective of this study was to verify the strategic consistency in the perception of the stakeholders at Private Higher Education Institutions (HEI, through the perspective of the Balanced Scorecard. The method used was a descriptive research, through a quantitative approach. Data were collected through a questionnaire, applied at four HEIs in the State of Minas Gerais, including directors / coordinators, teachers and students called stakeholders, to identify, based on a Balanced Scorecard model with four indicators in each perspective (financial, clients, learning and growth and internal processes, the consistency of the strategies as perceived by these groups. The main results pointed to a perception difference of the managers regarding the perspectives, with a greater degree of importance given to the perspective “Learning and Growth” and “Internal Processes”. The group of teachers attributed less importance to the “Customers” perspective. The main inconsistencies were found in the “Internal Processes” perspective. The “Financial” perspective presented less gaps when compared between the groups, which reveals a strategic inconsistency at the HEIs through the stakeholders’ perception. It is concluded that strategic consistency can contribute to organizational competitiveness, identifying the existence of alignment in the actions developed that result in greater efficiency for a competitive scenario according to its stakeholders.

Emissions Scenarios, Costs, and Implementation Considerations of REDD Programs

Energy Technology Data Exchange (ETDEWEB)

Sathaye, Jayant; Andrasko, Ken; Chan, Peter

2011-04-11

Greenhouse gas emissions from the forestry sector are estimated to be 8.4 GtCO2-eq./year or about 17percent of the global emissions. We estimate that the cost forreducing deforestation is low in Africa and several times higher in Latin America and Southeast Asia. These cost estimates are sensitive to the uncertainties of how muchunsustainable high-revenue logging occurs, little understood transaction and program implementation costs, and barriers to implementation including governance issues. Due to lack of capacity in the affected countries, achieving reduction or avoidance of carbon emissions will require extensive REDD-plus programs. Preliminary REDD-plus Readiness cost estimates and program descriptions for Indonesia, Democratic Republic of the Congo, Ghana, Guyana and Mexico show that roughly one-third of potential REDD-plus mitigation benefits might come from avoided deforestation and the rest from avoided forest degradation and other REDD-plus activities.

Operational Safety Performance Indicators and Balanced Scorecard in HANARO

International Nuclear Information System (INIS)

Wu, Jong-Sup; Jung, Hoan-Sung; Ahn, Guk-Hoon; Lee, Kye-Hong; Lim, In-Cheol; Kim, Hark-Rho

2007-01-01

Research reactors need an extensive basis for ensuring their safety. The importance of a safety management in nuclear facilities and activities has been emphasized. The safety activities in HANARO have been continuously conducted to enhance its safe operation. Last year, HANARO prepared two indicator sets to measure and assess the safety status of the reactor's operation and utilization. One is Safety Performance Indicators (SPI) and the other is Balanced Scorecard (BSC). Through reviewing these indicators, we can obtain the following information; - Plant safety status - Safety parameter trends - Safety information, for example, reactor operation status and radiation safety HANARO will continuously pursue the trends of SPI and BSC

78 FR 65716 - Sunshine Act Meeting; Finance, Budget & Program Committee Meeting of the Board of Directors

Science.gov (United States)

2013-11-01

... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Finance, Budget & Program Committee Meeting of the Board of Directors TIME & DATE: 2:00 p.m., Thursday, November 7, 2013. PLACE: Telephonic.... Quarterly Program Reports C. Corporate Scorecard Report D. HUD Counseling Rule E. Grants Report VIII...

78 FR 53790 - Sunshine Act Meeting; Finance, Budget and Program Committee Meeting of the Board of Directors

Science.gov (United States)

2013-08-30

... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Finance, Budget and Program Committee... PERSON FOR MORE INFORMATION: Erica Hall, Assistant Corporate Secretary (202) 220-2376; [email protected] Education & Counseling VII. Quarterly Program Reports VIII. Financial Report IX. FY13 Corporate Scorecard...

Hotel Section Management by Using Balanced Scorecard

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Anna Lysy

2009-04-01

Full Text Available The paper presents some problems in using Balanced Scorecard (BSC in a hotel section. Fundamental element, which marks out BSC conception, is consolidation around vision and strategy appointed by the hotel management. Well compiled strategy should join all the targets and indexes, which compose four perspectives in BSC. Hotel section is the main gaining centre in the hotel, because the service quality is the main target of management strategy. BSC is a tool, which should not only measure effectiveness, but also implement changes, as soon as possible, so that the effects and expected results will be quick achieved. Most of the companies, which have used this conception, have treated it as a basic management system that joins strategy and operational activity. Therefore it is necessary to improve, modernize and create new sub perspectives in compiled BSC.

Quality assurance program plan for radionuclide airborne emissions monitoring

International Nuclear Information System (INIS)

Boom, R.J.

1995-12-01

This Quality Assurance Program Plan identifies quality assurance program requirements and addresses the various Westinghouse Hanford Company organizations and their particular responsibilities in regards to sample and data handling of radiological airborne emissions. This Quality Assurance Program Plan is prepared in accordance with and to written requirements

THE BALANCED SCORECARD AS AN ASSESSMENT TOOL FOR ADMINISTRATIVE MANAGEMENT

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César Alveiro Montoya

2011-01-01

Full Text Available This paper makes a reflection against the component that gives you the tool of the (BSC Balanced Scorecard, the administrative process, in that connection that is shared at today's organizations from becoming highly competitive institutions. Similarly, the contribution is presented by Kaplan and Norton introduced for the evaluation of organizational management as a new tool for the fulfillment of the objectives in the organization.Similarly, it is a development of the four perspectives of BSC which seeks to identify the contribution that each of these contributes to the mission and competitive performance of the organization.

Analisis Pengukuran Kinerja Menggunakan Metode Balanced Scorecard pada PT.Bahtera Utama

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Erwin Erwin

2015-05-01

Full Text Available This research was conducted in PT.Bahtera Utama by measuring performance using the Balanced Scorecard as measured through four perspectives, that is financial perspective, the customer perspective, internal business process perspective, and learning and growth perspective. The purpose of this study was to measure the performance with balanced scorecard, analyze and recommend the results to the company. The research method used is a case study and survei methods with descriptive research. The results of this study indicate that the performance of the financial perspective quite good includes the profits, revenue, productivity, and the short term liabilities have not been able to be achieved as expectations. For Customer perspective, the performance of the companies is very good where customer satisfaction and loyalty must be maintained, for the continuation of the order. For Internal Business Process perspective, the company's performance in terms of both innovation and quality of products are very good, but in the time of processing product distribution is average and company has been able to fix it with the strategic objectives effectively and efficiently. For learning and growth perspective, the performance is good at all points but in the employee productivity and commitment, the targets have not been able to be achieved and the application of the information technology is very good. Overall assessment of performance on the PT.Bahtera Utama is good with the score of 4.29.

Prioritization of balanced scorecard measurement indicators as a process management approach via fuzzy AHP: Case study in automotive industry

Czech Academy of Sciences Publication Activity Database

Senvar, M. O.; Vayvay, O.; Kurt, E.; Hloch, Sergej

2014-01-01

Roč. 21, č. 1 (2014), s. 155-162 ISSN 1330-3651 Institutional support: RVO:68145535 Keywords : balanced scorecard * fuzzy * automotive Subject RIV: JQ - Machines ; Tools Impact factor: 0.579, year: 2014

PERFORMANCE CRITERIA of RUBBER UKM BASED ON COOPERATIVE USING BALANCED SCORECARD METHOD

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Dessy Iriani Putri

2017-01-01

Full Text Available Small and Medium Enterprises (UKM of Usaha Mandiri is the only UKM in Putri Hijau district, North Bengkulu that carries out its activities based on cooperative principles. The UKM was established in 2010 due to the rubber farmer’s concern about their future. In the last few years, the rubber price has declined, resulting in the decreasing performance of UKM Usaha Mandiri’s.  The objective of this research is to analyze the performance of UKM of Usaha Mandiri.  The method used is balanced scorecard (BSC and Focus Group Discussion (FGD to identify the UKM’s strategic aim and the BSC value. The result of the research shows that the performance of UKM of Usaha Mandiri   started to decline from 2013–2015.  The BSC score from 2011–2015 was 112.93 (excellent, 141.84 (excellent, 95.41 (excellent, 47.42 (average and 81.62 (very good.  The decline of the performance was due to the decline of natural rubber price.  The conclusion for the research is that in 2015 the performance of UKM of Usaha Mandiri   was categorized as very good (BSC method with the most contribution from growth and learning perspective.        Keywords : Balanced scorecard, BSC, cooperation, performance measurement, UKM

A new matrix for scoring the functionality of national laboratory networks in Africa: introducing the LABNET scorecard

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Pascale Ondoa

2016-10-01

Full Text Available Background: Functional national laboratory networks and systems are indispensable to the achievement of global health security targets according to the International Health Regulations. The lack of indicators to measure the functionality of national laboratory network has limited the efficiency of past and current interventions to enhance laboratory capacity in resourcelimited-settings. Scorecard for laboratory networks: We have developed a matrix for the assessment of national laboratory network functionality and progress thereof, with support from the African Society of Laboratory Medicine and the Association of Public Health Laboratories. The laboratory network (LABNET scorecard was designed to: (1 Measure the status of nine overarching core capabilities of laboratory network required to achieve global health security targets, as recommended by the main normative standards; (2 Complement the World Health Organization joint external evaluation tool for the assessment of health system preparedness to International Health Regulations (2005 by providing detailed information on laboratory systems; and (3 Serve as a clear roadmap to guide the stepwise implementation of laboratory capability to prevent, detect and act upon infectious threats. Conclusions: The application of the LABNET scorecard under the coordination of the African Society of Laboratory Medicine and the Association of Public Health Laboratories could contribute to the design, monitoring and evaluation of upcoming Global Health Security Agenda-supported laboratory capacity building programmes in sub Saharan-Africa and other resource-limited settings, and inform the development of national laboratory policies and strategic plans. Endorsement by the World Health Organization Regional Office for Africa is foreseen.

Manajemen Sumber Daya Teknologi Informasi Laboratorium Komputer Menggunakan Balanced Scorecard (BSC dan COBIT 5

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M. Panji Ismail

2017-05-01

Full Text Available Laboratorium komputer merupakan salah satu sarana pembelajaran yang berbasis Teknologi Informasi (TI yang terdiri dari tiga sumber daya TI, yaitu software, hardware, dan brainware. Tidak adanya kesesuaian antara kemampuan hardware dengan spesifikasi hardware yang digunakan dapat menghambat pengguna (brainware dalam melakukan praktikum dan pembelajaran di laboratorium. Selain itu, ketidaksesuaian tersebut juga mengakibatkan software berjalan lambat dan computer sering error sehingga praktikum menjadi terganggu dan berjalan tidak lancar. Untuk mengetahui kesesuaian antar sumber daya TI yang ada di laboratorium dibutuhkan proses pengukuran manajemen sumber daya TI yang ada saat ini. Skala likert menjadi salah satu metode untuk mengukur kinerja software, hardware, dan tata kelola laboratorium saat ini. Hasil pengukuran kemudian dievaluasi menggunakan framework Balance Scorecard (BSC dengan melalui beberapa tahapan dan penyelarasan strategi TI. Setelah mengetahui hasil evaluasi dan kendala-kendala apa saka yang ada dalam melakukan pengelolaan maka langkah berikutnya adalah menentukan bagaimana cara memperbaiki dan melakukan peningkatan tata kelola TI. COBIT 5 akan menjadi framework pelengkap untuk memperbaiki sekaligus memprediksi pengembangan manajemen sumber daya TI. Hasil penelitian ini menunjukkan bahwa integrase antara COBIT 5 dengan Balance Scorecard (BSC memberikan kemampuan dalam melakukan pengukuran tata kelola laboratorium serta memberikan kemampuan untuk meningkatkan pelayanan secara kontinyu.

Pengukuran Kinerja Efektif Departemen Pengembangan Sistem Informasi dengan Metode Balanced Scorecard pada PT. Xyz

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Eli Suryani

2013-06-01

Full Text Available Department of Information System Development at PT XYZ becomes a trigger in the movement of the Information Technology Development of the company.  However it is not merely the fastest, the biggest or the most completed project that determine the success, but the most important is to align with the business strategy due to achieve the company’s goal and objective. Recognizing the performance does not only need a measurement system but also right measurements. The purpose of the study is to design an effective Key Performance Indicator in Departement of Information System Development that is aligned with current indicators to measure the success of company’s strategy execution. The choosen indicators are cascaded from company’s strategy map and information technology strategy map. The design uses balanced scorecard method according to data and information collected from executive interview, focus group discussion and workshop with the key persons in IT organization. Balanced scorecard method provides the integration of financial and non-fianncial factor for measurements. It allows different level formulation with same performance indicator flexibly. Recently, Department of Information System Development can monitor and develop its performance directionally. 

Applying the Balanced Scorecard approach in teaching hospitals: a literature review and conceptual framework.

Science.gov (United States)

Trotta, Annarita; Cardamone, Emma; Cavallaro, Giusy; Mauro, Marianna

2013-01-01

Teaching hospitals (THs) simultaneously serve three different roles: offering medical treatment, teaching future doctors and promoting research. The international literature recognises such organisations as 'peaks of excellence' and highlights their economic function in the health system. In addition, the literature describes the urgent need to manage the complex dynamics and inefficiency issues that threaten the survival of teaching hospitals worldwide. In this context, traditional performance measurement systems that focus only on accounting and financial measures appear to be inadequate. Given that THs are highly specific and complex, a multidimensional system of performance measurement, such as the Balanced Scorecard (BSC), may be more appropriate because of the multitude of stakeholders, each of whom seek a specific type of accountability. The aim of the paper was twofold: (i) to review the literature on the BSC and its applications in teaching hospitals and (ii) to propose a scorecard framework that is suitable for assessing the performance of THs and serving as a guide for scholars and practitioners. In addition, this research will contribute to the ongoing debate on performance evaluation systems by suggesting a revised BSC framework and proposing specific performance indicators for THs. Copyright © 2012 John Wiley & Sons, Ltd.

Implementing a Sustainability Balanced Scorecard to Contribute to the Process of Organisational Legitimacy Assessment

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Graham Bowrey

2014-06-01

Full Text Available The purpose of this paper is to illustrate the use of a Sustainability Balanced Scorecard (SBSC as a contributing factor in the process of organisational legitimacy assessment. The methodological approach in this study is supported by the application of content analysis to identify and examine the disclosed sustainability indicators of a major Australian financial institution (Westpac. The theoretical lens of legitimacy theory and the Balanced Scorecard (BSC are used as points of reference to inform and structure the overall theoretical framework of this study. The results indicate that the four perspectives of a traditional BSC correlate with the main sources of influential inputs to Westpac’s sustainability reporting. In addition, the SBSC presented in this article successfully illustrates focal areas of reporting practice, providing a succinct overview of an organisation’s reporting activities. The primary contributions of this research are to the literature on social and environmental disclosures, including the research of Do, Tilt and Tilling (2007, and Baxter, Chua and Strong (2010 and the provision of a practical technique to illustrate the focal activity of an organisation’s social and environmental reporting as part of the legitimisation process.

As melhores práticas de controladoria: o Balanced Scorecard como ferramenta de gestão

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Antonio M. da Silva Carpes

2007-11-01

Full Text Available As constantes mudanças no ambiente competitivo moderno exigem cada vez mais o aprimoramento dos sistemas de informações. O estudo apresenta o Balanced Scorecard (BSC e discute sua importância como uma ferramenta de gestão que desafia a empresa e tem por objetivo apresentar uma proposta de avaliação estratégica, fundamentada no conceito de Balanced Scorecard, alinhada às estratégias das empresas objeto de estudo. Como objetivos específicos buscou-se conceituar o BSC como instrumento de gestão, caracterizar as empresas objeto de estudo, identificar a missão, a visão e a estratégia respectivas, para aplicar os meios disponíveis, alinhados àquelas estratégias. Para atingir esses objetivos utilizou-se pesquisa exploratória, por meio de um estudo multi caso, com abordagem qualitativa. A pesquisa de campo envolveu três empresas do Estado de Santa Catarina, por meio de entrevistas semi-estrutura das em que foram identificadas as necessidades e as informações necessárias para a proposta de um conjunto de indicadores estratégicos do BSC. Os resultados da pesquisa evidenciam a importância do BSC como ferramenta de gestão. The constant changes demand each time more the improvement of the systems ofinformation. The research it presents Balanced Scorecard (BSC and argues itsimportance as a management tool that the company. The study it has for objective topresent a proposal of strategical evaluation based on the concept of Balanced lined upScorecard the strategies of the companies study object. As objective specific onesearched to appraise the BSC as management instrument, to characterize thecompanies study object, to identify the mission, the vision and the strategy of thecompanies to present strategical pointers lined up its strategies. To reach theseobjectives, it was used of exploratória research, through a study multiin case that,with qualitative boarding. The field research involved three companies of the State of

Measuring health system strengthening: application of the balanced scorecard approach to rank the baseline performance of three rural districts in Zambia.

Science.gov (United States)

Mutale, Wilbroad; Godfrey-Fausset, Peter; Mwanamwenge, Margaret Tembo; Kasese, Nkatya; Chintu, Namwinga; Balabanova, Dina; Spicer, Neil; Ayles, Helen

2013-01-01

There is growing interest in health system performance and recently WHO launched a report on health systems strengthening emphasising the need for close monitoring using system-wide approaches. One recent method is the balanced scorecard system. There is limited application of this method in middle- and low-income countries. This paper applies the concept of balanced scorecard to describe the baseline status of three intervention districts in Zambia. The Better Health Outcome through Mentoring and Assessment (BHOMA) project is a randomised step-wedged community intervention that aims to strengthen the health system in three districts in the Republic of Zambia. To assess the baseline status of the participating districts we used a modified balanced scorecard approach following the domains highlighted in the MOH 2011 Strategic Plan. Differences in performance were noted by district and residence. Finance and service delivery domains performed poorly in all study districts. The proportion of the health workers receiving training in the past 12 months was lowest in Kafue (58%) and highest in Luangwa district (77%). Under service capacity, basic equipment and laboratory capacity scores showed major variation, with Kafue and Luangwa having lower scores when compared to Chongwe. The finance domain showed that Kafue and Chongwe had lower scores (44% and 47% respectively). Regression model showed that children's clinical observation scores were negatively correlated with drug availability (coeff -0.40, p = 0.02). Adult clinical observation scores were positively association with adult service satisfaction score (coeff 0.82, p = 0.04) and service readiness (coeff 0.54, p = 0.03). The study applied the balanced scorecard to describe the baseline status of 42 health facilities in three districts of Zambia. Differences in performance were noted by district and residence in most domains with finance and service delivery performing poorly in all study districts. This tool could

MQSA National Statistics

Science.gov (United States)

... Standards Act and Program MQSA Insights MQSA National Statistics Share Tweet Linkedin Pin it More sharing options ... but should level off with time. Archived Scorecard Statistics 2018 Scorecard Statistics 2017 Scorecard Statistics 2016 Scorecard ...

Balanced scorecard in SMEs – a proposal for small gas stations in Portugal

OpenAIRE

Monte, Ana Paula; Fontenete, Christiane Nicole Santos Morais

2012-01-01

As current business environment is demanding a constant adaptation of companies, the planning and strategic management should be an ongoing and natural process in all kind of organizations. The use of management and monitoring strategic performance tools such as the Balanced Scorecard (BSC) have been popular; even to Small and Medium-sized Enterprises. This paper aims to investigate whether the BSC is being used in monitoring the performance of small businesses, particularly in small fu...

Penerapan Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan (Study Pada PT. Marinal Indoprima)

OpenAIRE

Ariyanto, Fahridzan Dwi; Mangesti, Sri; Topowijono, Topowijono

2016-01-01

The purpose of this research is to find how the application of balanced scorecard as one of measure the company performance. This research used a quantitative approach descriptive through financial report, customer report, production reports, and report an emlpoyee PT. Marinal Indoprima was started in 2011 up to 2013. Analysis the data based on the concept of balanced scorecar a guide researchers to outline information the performance of PT. Marinal Indoprima. Information the performance of ...

SCORECARD AMBIENTAL: MONITORAÇÃO DOS CUSTOS AMBIENTAIS ATRAVÉS DA WEB ENVIRONMENTAL SCORECARD: WEB-BASED ENVIRONMENTAL COST MONITORING

Directory of Open Access Journals (Sweden)

Orlando Durán

2007-12-01

of information for the modern management. Nevertheless, measuring environmental costs is difficult because of traditional accounting instruments. By their nature, most environmental costs are considered as production indirect costs or overheads, which make their identification and correct allocation difficult. Activity Based Costing arises as a solution for defining, identifying and/or measuring the resources consumed by the activities of control, preservation and recovering of the environment. This is possible because of the characteristics of the ABC methodology, which are best suited for managing environmental costs. This paper deals with the implementation of a web-based environmental performance monitoring system. The proposed system was entirely written in PHP programming language and is interconnected with a database-based management system. The system, called Environmental Scorecard, provides information about environmental costs, which are classified according to four main types: prevention, evaluation, internal faults and external faults. The system allows users to know and monitor the behavior of the mentioned variables through long time periods.

A Framework for Six Sigma Project Selection in Higher Educational Institutions, Using a Weighted Scorecard Approach

Science.gov (United States)

Holmes, Monica C.; Jenicke, Lawrence O.; Hempel, Jessica L.

2015-01-01

Purpose: This paper discusses the importance of the Six Sigma selection process, describes a Six Sigma project in a higher educational institution and presents a weighted scorecard approach for project selection. Design/Methodology/Approach: A case study of the Six Sigma approach being used to improve student support at a university computer help…

Transportable Heavy Duty Emissions Testing Laboratory and Research Program

Energy Technology Data Exchange (ETDEWEB)

David Lyons

2008-03-31

The objective of this program was to quantify the emissions from heavy-duty vehicles operating on alternative fuels or advanced fuel blends, often with novel engine technology or aftertreatment. In the first year of the program West Virginia University (WVU) researchers determined that a transportable chassis dynamometer emissions measurement approach was required so that fleets of trucks and buses did not need to be ferried across the nation to a fixed facility. A Transportable Heavy-Duty Vehicle Emissions Testing Laboratory (Translab) was designed, constructed and verified. This laboratory consisted of a chassis dynamometer semi-trailer and an analytic trailer housing a full scale exhaust dilution tunnel and sampling system which mimicked closely the system described in the Code of Federal Regulations for engine certification. The Translab was first used to quantify emissions from natural gas and methanol fueled transit buses, and a second Translab unit was constructed to satisfy research demand. Subsequent emissions measurement was performed on trucks and buses using ethanol, Fischer-Tropsch fuel, and biodiesel. A medium-duty chassis dynamometer was also designed and constructed to facilitate research on delivery vehicles in the 10,000 to 20,000lb range. The Translab participated in major programs to evaluate low-sulfur diesel in conjunction with passively regenerating exhaust particulate filtration technology, and substantial reductions in particulate matter were recorded. The researchers also participated in programs to evaluate emissions from advanced natural gas engines with closed loop feedback control. These natural gas engines showed substantially reduced levels of oxides of nitrogen. For all of the trucks and buses characterized, the levels of carbon monoxide, oxides of nitrogen, hydrocarbons, carbon dioxide and particulate matter were quantified, and in many cases non-regulated species such as aldehydes were also sampled. Particle size was also

Performance measurement of electricity suppliers using PROMETHEE and balance scorecard

Directory of Open Access Journals (Sweden)

Mona Osati

2016-06-01

Full Text Available Performance measurement in energy industry plays an important role on increasing the productivity. Electricity is also among the most essential components of energy in mega cities like Tehran. The lack of a good service in this city may result unpleasant consequences on most civilians who live in this city. This paper presents an empirical investigation to measure the performance of six major electricity contractors in city of Tehran, Iran. The study implements grey numbers to handle any uncertainty associated with numbers. The study has also adopted four main perspectives used in balanced scorecard as part of PROMETHEE method to rank different contractors.

[Application of the balanced scorecard for evaluating the training process].

Science.gov (United States)

Venturoli, Cristiana; Gamberoni, Loredana

2009-01-01

A training project in which nurses acted as tutors to novice nurses was introduced in the Ferrara University Hospital, with the aim of helping them to achieve the skills and professional expertise required in an operating theatre environment. Owing to the involvement of all the surgical divisions of the hospital and the continual addition of new staff, the Balanced Scorecard method (BSC) was used to assess the impact of training on the entire organization. The BSC method, a multidimensional method born in the USA in the 1990's, made it possible to assess the utility of training in the light of achieving institutional goals.

ICT support for measuring customer metrics defined by the Balanced Scorecard method

Directory of Open Access Journals (Sweden)

František Dařena

2006-01-01

Full Text Available In the paper an approach to support of strategic management process using the Balanced Scorecard method is discussed. The main focus is primarily directed to the customer perspective as the most important determining factor of today‘s strategic management. The article suggests general framework for construction of individual performance indicators from this field independently on particular implementation of existing information system in the organization. Methods of gaining necessary information from organization‘s database and from organization‘s environment using customer research are considered.

Analisis Pengukuran Kinerja Organisasi Dengan Metode Balanced Scorecard ( Pada Ksu Karyawan Pemerintah Kota Semarang )

OpenAIRE

Syamsiyah, Syamsiyah; Farida, Naili; Rodhiyah, Rodhiyah

2013-01-01

The research of goal was to determine the performance measurement in financial perspective, customer perspective, internal business perspective the process, learning and growth perspective of the balanced scorecard method at KSU Government Employee of Semarang city. This research is a qualitative descriptive analysis of financial and non-financial. Source of data used are primary data with a a questionnaire for customer satisfaction and employee mengetehui and indept interview to determine th...

A critical review of financial measures as reported in the Ontario hospital balanced scorecard.

Science.gov (United States)

Parkinson, John; Tsasis, Peter; Porporato, Marcela

2007-01-01

For Ontario hospitals in Canada, the Financial Performance and Condition measures in the Ontario hospital balanced scorecard are especially of interest since in the foreseeable future, they may be linked to provincial government funding decisions. However, we find that these measures lack valuable information on key attributes that affect organizational performance. We suggest changes that focus on key drivers of performance and reflect the operational realities of Ontario hospitals.

Penerapan Metode Balanced ScoreCard Sebagai Suatu Sistem Pengukuran Kinerja pada PT Dritama Brokerindo, Jakarta Timur

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Haryadi Sarjono

2010-05-01

Full Text Available This research was done in insurance company of PT Dritama Brokerindo, East Jakarta, by using Balanced Scorecard method, with four perpectives which measured, which are the finance perpective (financial statement, customer perpective (quizioner, perpective process internal business (quizioner and in growth, and study perpective (quizioner. With total employees 18 employees people, serving company customer about almost 1500.Research method which used is descriptive method with research type is case study. data analyse Technique which used is using primary data processing, like : field study, interview, quizioner and also secondary data with data collecting from company which is in the form of financial statement year 2005 - 2008. Research result that, performance PT Dritama Brokerindo which during the time measured traditionally, the management not get clear information, and measured about non finansial aspect of company. Triedly apply system of performance measurement with Balanced Scorecard, got the comprehensive and more complete result about condition of company which in fact. Pursuant to result of research from entirety aspect, obtained a total score 110, or value three which shown Good Enough criterion. 

Pengukuran Kinerja Perpustakaan Dengan Pendekatan Balanced Scorecard

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Vera Devani

2016-07-01

Full Text Available This research aims to investigate, identify and describe the performance level and the factor which impacts to the performance of the Perpustakaan Tun Seri Lanang (PTSL using Balanced Scorecard approach. The descriptive analysis was used to proceed data on 4 perspectives, were financial, customer, internal business process and learning and growth, respestively. The questionnaires were distributed to 24 employees and 120 questionnaires were distributed to customers. The finding shosw that performance level of PTSL is in good category by the total score 41.75. Performance level of another perspective shows financial performance is very good by the total score 9, customer performance is good by the total score 3.62, internal business process performance is very good by the total score 8.79 and learning and growth performance is good by the total score the 19.34. Based on findings recommendation is formulated in order that PTSL should focus on employee productivity and customer satisfaction.

Criteria and air-toxic emissions from in-use automobiles in the National Low-Emission Vehicle program.

Science.gov (United States)

Baldauf, Rich W; Gabele, Pete; Crews, William; Snow, Richard; Cook, J Rich

2005-09-01

The U.S. Environmental Protection Agency (EPA) implemented a program to identify tailpipe emissions of criteria and air-toxic contaminants from in-use, light-duty low-emission vehicles (LEVs). EPA recruited 25 LEVs in 2002 and measured emissions on a chassis dynamometer using the cold-start urban dynamometer driving schedule of the Federal Test Procedure. The emissions measured included regulated pollutants, particulate matter, speciated hydrocarbon compounds, and carbonyl compounds. The results provided a comparison of emissions from real-world LEVs with emission standards for criteria and air-toxic compounds. Emission measurements indicated that a portion of the in-use fleet tested exceeded standards for the criteria gases. Real-time regulated and speciated hydrocarbon measurements demonstrated that the majority of emissions occurred during the initial phases of the cold-start portion of the urban dynamometer driving schedule. Overall, the study provided updated emission factor data for real-world, in-use operation of LEVs for improved emissions modeling and mobile source inventory development.

Evaluation of the ProPublica Surgeon Scorecard "Adjusted Complication Rate" Measure Specifications.

Science.gov (United States)

Ban, Kristen A; Cohen, Mark E; Ko, Clifford Y; Friedberg, Mark W; Stulberg, Jonah J; Zhou, Lynn; Hall, Bruce L; Hoyt, David B; Bilimoria, Karl Y

2016-10-01

The ProPublica Surgeon Scorecard is the first nationwide, multispecialty public reporting of individual surgeon outcomes. However, ProPublica's use of a previously undescribed outcome measure (composite of in-hospital mortality or 30-day related readmission) and inclusion of only inpatients have been questioned. Our objectives were to (1) determine the proportion of cases excluded by ProPublica's specifications, (2) assess the proportion of inpatient complications excluded from ProPublica's measure, and (3) examine the validity of ProPublica's outcome measure by comparing performance on the measure to well-established postoperative outcome measures. Using ACS-NSQIP data (2012-2014) for 8 ProPublica procedures and for All Operations, the proportion of cases meeting all ProPublica inclusion criteria was determined. We assessed the proportion of complications occurring inpatient, and thus not considered by ProPublica's measure. Finally, we compared risk-adjusted performance based on ProPublica's measure specifications to established ACS-NSQIP outcome measure performance (eg, death/serious morbidity, mortality). ProPublica's inclusion criteria resulted in elimination of 82% of all operations from assessment (range: 42% for total knee arthroplasty to 96% for laparoscopic cholecystectomy). For all ProPublica operations combined, 84% of complications occur during inpatient hospitalization (range: 61% for TURP to 88% for total hip arthroplasty), and are thus missed by the ProPublica measure. Hospital-level performance on the ProPublica measure correlated weakly with established complication measures, but correlated strongly with readmission (R = 0.834, P Scorecard is questionable.

76 FR 67764 - Finance, Budget & Program Committee Board of Directors Meeting; Sunshine Act

Science.gov (United States)

2011-11-02

... NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Board of Directors..., Assistant Corporate Secretary (202) 220-2376; [email protected] . Agenda: I. Call To Order II. Executive Session III. Financial Report III. Budget Report IV. Lease Update V. Corporate Scorecard VI. NFMC & EHLP VII...

Emission impacts of demand-side programs: What have we achieved so far and how will recent policy decision change program choices?

International Nuclear Information System (INIS)

Tempchin, R.S.; Van den Berg, A.J.; Geba, V.B.; Felix, C.S.; Goldsmith, M.W.

1990-01-01

Congress and many state legislatures have been discussing the possibility of regulating carbon dioxide (CO 2 ), Sulfur dioxide (SO 2 ), nitrogen oxides (NO x ), chlorofluorocarbons (CFC's) and other emissions. Key to these discussions is the recommendation that energy efficiency, and specifically electric utility demand-side management (DSM) programs, be used as an emission control option. Methods for incorporating the social or external costs of energy production into utility planning are being developed, and estimates of potential emission impacts attributed to DSM programs have been calculated. However, little research has calculated the actual emission impacts from existing DSM programs. The increasing need for electric energy services and fossil fuel generation create an apparent conflict with the risks and regulations associated with global climate change and clean air. Electric utility DSM programs can be used to resolve these conflicts by providing equal or better energy services and a net reduction in emissions. This paper summarizes three separate related research projects. The first study, Impacts of Electric Utility Demand-Side Management Programs on Power Plant Emissions, collects utility and state data on existing DSM programs to approximate the level of SO 2 , NO x , and CO 2 reductions on a regional and national basis. Phase 1 of this study is a completed survey of DSM savings by state. The second and third studies, Carbon Dioxide Reduction Through Electrification of the Industrial and Transportation Sectors, and Carbon Dioxide Reduction Through Electrification of the Residential and Commercial Sectors, compare selected high efficiency electric technologies with fossil-fueled alternatives to determine CO 2 emissions. Through these studies, the authors have begun to quantify the emissions impacts from utility DSM programs and efficient electric equipment

Implementation of the Balanced Scorecard in the Hotel Sector through Transformational Leadership and Empowerment

Directory of Open Access Journals (Sweden)

José Carlos Ballester-Miquel

2017-04-01

Full Text Available One of the current problems of the entrepreneurial world is the successful implementation of the Balanced Scorecard (BSC, which is why it is interesting to study the variables that can influence its application in business. The main purpose of this paper is to establish a theoretical model through the literature review, that should consider the relationship between the transformational leadership among company staff (Avolio, Bass and Jung, 1999 and the empowerment of the rest of employees (Thomas and Velthouse, 1990 Spritzer, 1995 upon the achievement of an increased capacity for organizational learning in the implementation of the BSC in companies (Easterby-Smith & Araujo,1999 from the following perspectives: financial, customer, business process, learning and growth in major companies in the hotel sector, specifically in four and five-star hotels. The Balanced Scorecard (BSC is a strategic management model (Norton & Kaplan, 1992 that allows the measurement and control of the tangible and intangible objectives based on the company´s mission and vision statements. The implementation of BSC has a great influence on the predisposition, training and motivation in middle as well as executive management through empowerment and leadership, hence the importance of the analysis of these variables by means of the BSC.

Customer’s Perspective in Performance Assessment of Pharmacy Instillation of RSUD X with Balanced Scorecard

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Indriyati Hadi Sulistyaningrum

2013-12-01

Full Text Available Balanced Scorecard performance measurement (financial perspective, customer perspective, internal business perspective, and learning and growth perspective offers a more thorough and comprehensive evaluation in a public organization such as a hospital. The object of this study was the Department of Pharmacy of RSUD X. This study was descriptive non-experimental. The data were obtained retrospectively and prospectively. The qualitative data were obtained through questionnaires. The quantitative data were obtained through direct observation, surveys. From the research using the Balanced Scorecard data gathering, it has been found that: performance customer perspective showed that the average patient satisfaction was 88% of patients. They were satisfied with the service of the Department of Pharmacy, and the average growth of customers has increased by 10% each month. In conclusions, the working performance of the department of pharmacy was included in “good criteria”, with some suggestions and improvements that need to be taken into consideration.

Using the Balanced Scorecard to Enhance Undergraduate Education in a First Year Business Course: A Pilot Study

Science.gov (United States)

Hunt, Irma; Taylor, Ronald K.; Winter, Anthony; Mackie, J. Jay; Fisher, Daniel

2016-01-01

Several research studies found that managers lacked a basic understanding of a balanced scorecard (BSC) approach to evaluate an organization. Because of this, the authors saw an opportunity to reorganize a course in order to provide students with an opportunity to address this issue. Therefore, a recent pilot study was conducted to ascertain…

Measuring health system strengthening: application of the balanced scorecard approach to rank the baseline performance of three rural districts in Zambia.

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Wilbroad Mutale

Full Text Available INTRODUCTION: There is growing interest in health system performance and recently WHO launched a report on health systems strengthening emphasising the need for close monitoring using system-wide approaches. One recent method is the balanced scorecard system. There is limited application of this method in middle- and low-income countries. This paper applies the concept of balanced scorecard to describe the baseline status of three intervention districts in Zambia. METHODOLOGY: The Better Health Outcome through Mentoring and Assessment (BHOMA project is a randomised step-wedged community intervention that aims to strengthen the health system in three districts in the Republic of Zambia. To assess the baseline status of the participating districts we used a modified balanced scorecard approach following the domains highlighted in the MOH 2011 Strategic Plan. RESULTS: Differences in performance were noted by district and residence. Finance and service delivery domains performed poorly in all study districts. The proportion of the health workers receiving training in the past 12 months was lowest in Kafue (58% and highest in Luangwa district (77%. Under service capacity, basic equipment and laboratory capacity scores showed major variation, with Kafue and Luangwa having lower scores when compared to Chongwe. The finance domain showed that Kafue and Chongwe had lower scores (44% and 47% respectively. Regression model showed that children's clinical observation scores were negatively correlated with drug availability (coeff -0.40, p = 0.02. Adult clinical observation scores were positively association with adult service satisfaction score (coeff 0.82, p = 0.04 and service readiness (coeff 0.54, p = 0.03. CONCLUSION: The study applied the balanced scorecard to describe the baseline status of 42 health facilities in three districts of Zambia. Differences in performance were noted by district and residence in most domains with finance and service

Measuring Health System Strengthening: Application of the Balanced Scorecard Approach to Rank the Baseline Performance of Three Rural Districts in Zambia

Science.gov (United States)

Mutale, Wilbroad; Godfrey-Fausset, Peter; Mwanamwenge, Margaret Tembo; Kasese, Nkatya; Chintu, Namwinga; Balabanova, Dina; Spicer, Neil; Ayles, Helen

2013-01-01

Introduction There is growing interest in health system performance and recently WHO launched a report on health systems strengthening emphasising the need for close monitoring using system-wide approaches. One recent method is the balanced scorecard system. There is limited application of this method in middle- and low-income countries. This paper applies the concept of balanced scorecard to describe the baseline status of three intervention districts in Zambia. Methodology The Better Health Outcome through Mentoring and Assessment (BHOMA) project is a randomised step-wedged community intervention that aims to strengthen the health system in three districts in the Republic of Zambia. To assess the baseline status of the participating districts we used a modified balanced scorecard approach following the domains highlighted in the MOH 2011 Strategic Plan. Results Differences in performance were noted by district and residence. Finance and service delivery domains performed poorly in all study districts. The proportion of the health workers receiving training in the past 12 months was lowest in Kafue (58%) and highest in Luangwa district (77%). Under service capacity, basic equipment and laboratory capacity scores showed major variation, with Kafue and Luangwa having lower scores when compared to Chongwe. The finance domain showed that Kafue and Chongwe had lower scores (44% and 47% respectively). Regression model showed that children's clinical observation scores were negatively correlated with drug availability (coeff −0.40, p = 0.02). Adult clinical observation scores were positively association with adult service satisfaction score (coeff 0.82, p = 0.04) and service readiness (coeff 0.54, p = 0.03). Conclusion The study applied the balanced scorecard to describe the baseline status of 42 health facilities in three districts of Zambia. Differences in performance were noted by district and residence in most domains with finance and service delivery

The Moderating Effect of Procedural Justice on the Effectiveness of the Balanced Scorecard in Improving Managerial Performance through Organizational Commitment

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Supriyadi Supriyadi

2010-09-01

Full Text Available This study extends prior studies on the effectiveness of theBalanced Scorecard (BSC to improve managerial performancedone by Lau and Mosser (2008 and Lau and Sholihin (2005.Specifically, the study empirically tests the moderating effects ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and managerial performance. Italso tests the impact of organizational commitment on performance.Based on survey data from 76 respondents, the results indicate thatperceived procedural justice in the use financial and nonfinancialdimensions of the BSC is associated with managers’ organizationalcommitment. It further finds that organizational commitment ispositively related to performance. The study extends the literatureby providing empirical evidence about the moderating effect ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and organizational commitment. Keywords: balanced scorecard; organizational commitment; financial measures;managerial performance; moderating effect; nonfinancial measures;procedural justice

Applicability of Balanced Scorecard System in Primary Schools According to Opinions of Education Inspectors, Managers and Teachers

Science.gov (United States)

Gündüzalp, Seda; Arabaci, Imam Bakir

2017-01-01

This study was carried out in order to specify the opinions of the staff working as manager, teacher and educational inspectors at primary schools about the implementation of balanced scorecard in education institutions. To perform that aim the staffs serving as manager, teacher and inspector at the primary Schools nearby center of Elazig Province…

Environmental performance evaluation and strategy management using balanced scorecard.

Science.gov (United States)

Hsu, Yu-Lung; Liu, Chun-Chu

2010-11-01

Recently, environmental protection and regulations such as WEEE, ELV, and RoHS are rapidly emerging as an important issue for business to consider. The trend of swinging from end-of-pipe control to product design, green innovation, and even the establishment of image or brand has affected corporations in almost every corner in the world, and enlarged to the all modern global production network. Corporations must take proactive environmental strategies to response the challenges. This study adopts balanced scorecard structure and aim at automobile industries to understand the relationships of internal and external, financial and non-financial, and outcome and driving factors. Further relying on these relationships to draw the "map of environment strategy" to probe and understand the feasibility of environmental performance evaluation and environmental strategy control.

A STRATEGIC PROGRAM TO REDUCE GREENHOUSE GASES EMISSIONS PRODUCED FROM FOOD INDUSTRY

Energy Technology Data Exchange (ETDEWEB)

A. Kilic [Faculty of Science, Department of Biology, University of Nigde, Nigde (Turkey); A. Midilli [Faculty of Engineering, Department of Mechanical Engineering, Nigde (Turkey); I. Dincer [Faculty of Engineering and Applied Science, University of Ontario Institute of Technology, Oshawa, ON (Canada)

2008-09-30

Greenhouse gases (GHGs) emissions are at every stage of conventional food production (planting, harvesting, irrigation, food production, transportation, and application of pesticides and fertilizers, etc.). In this study, a strategic program is proposed to reduce GHGs emissions resulting during conventional food production. The factors which form the basis of this strategic program are energy, environment and sustainability. The results show that the application of sustainable food processing technologies can significantly reduce GHGs emissions resulting from food industry. Moreover, minimizing the utilization of fossil-fuel energy sources and maximizing the utilization of renewable energy sources results in the reduction of GHGs emissions during food production, which in turn reduces the effect of global warming.

Software de balanced scorecard: proposta de um roteiro de implantação Balanced scorecard software: proposal of a guideline implementation

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Oswaldo Keiji Hikage

2006-04-01

Full Text Available Em 1992, o conceito de Balanced Scorecard (BSC foi apresentado por Robert Kaplan e David Norton e em razão de sua disseminação muitas empresas que o adotaram e passaram por processos de fusões e aquisições tiveram suas informações aumentadas consideravelmente em seus bancos de dados. Esta série de informações e a necessidade de gerenciar com eficiência os indicadores estratégicos, de disponibilizar rapidamente relatórios gerenciais, analisar e simular cenários levaram as empresas a buscar um sistema automatizado. Dessa forma, algumas preocupações passaram a ter importância: como selecionar um software de BSC? Como implantar um software de BSC? Além das dificuldades inerentes à aquisição de qualquer software, a situação especificamente tratada neste artigo apresenta algumas peculiaridades, diante da intensa interação entre a sistemática do BSC e os softwares que o suportam. Este artigo, por meio de um estudo de caso realizado em uma empresa do setor de telecomunicações, enfoca a implantação de um software de BSC, visando ao desenvolvimento de um roteiro que possa sistematizar o processo.Since 1992, when Robert Kaplan and David Norton developed the concepts of Balanced Scorecard (BSC, many companies that adopted these concepts and survived in a higher competitive environment charicterized of high number of mergers, purchases and shutdowns increased the volume of information in their database. So, in consequence of the adoption of BSC, there is the needed for implementing a computerized control system, due to the work with the BSC and the management of a great volume of information. In this context, when the companies decide to implement a BSC software, they faced two problems: how to choose the BSC software? How to implement the selected software? This study proposes to develop a guideline for the BSC software introduction based on a case study in a telecommunication company and the experience from the practice on

Implementar Balanced Scorecard en una entidad financiera aplicando tecnologías Business Intelligence

OpenAIRE

Mendoza Villegas, María Milagros; Mendoza Villegas, María Milagros

2008-01-01

Hoy en día las organizaciones necesitan mantener la excelencia estratégica y operativa, para sobrevivir y enfrentar futuros desafíos. La presión de la competencia, las necesidades de obtener mejores resultados obligan a las organizaciones a asegurarse que las estrategias trazadas estén ejecutándose correctamente y que alcancen los niveles de eficiencia operativa para asegurar el éxito. Un aliado importante para lograr alcanzar el éxito es el Balanceé Scorecard (BSC), la herramienta de plan...

Marketing residential grid-connected PV systems using a balanced scorecard as a marketing tool

International Nuclear Information System (INIS)

Bach, N.; Calais, P.; Calais, M.

2001-01-01

A strategic analysis of the electricity market in Western Australia yields a market potential for renewable energy in Western Australia. However, from a purely financial viewpoint the installation of grid-connected pv-systems still is not economically viable. In this paper a balanced scorecard (BSC) is developed to capture and visualize other than financial benefits. Therefore, the BSC can be used as a marketing tool to communicate the benefits of a privately owned GCPV system to potential customers. (author)

76 FR 55125 - Finance, Budget & Program Committee Meeting of the Board of Directors; Sunshine Act

Science.gov (United States)

2011-09-06

... NEIGHBORHOOD REINVESTMENT CORPORATION Finance, Budget & Program Committee Meeting of the Board of..., Assistant Corporate Secretary, (202) 220-2376; [email protected] . AGENDA: I. CALL TO ORDER II. Financial Report III. Budget Report IV. Lease Update V. Corporate Scorecard VI. National Foreclosure Mitigation...

Sulfur dioxide emissions and market effects under the Clean Air Act Acid Rain Program

International Nuclear Information System (INIS)

Zipper, C.E.; Gilroy, L.

1998-01-01

The Clean Air Act Amendments of 1990 (CAAA90) established a national program to control sulfur dioxide (SO 2 ) emissions from electricity generation. CAAA90's market-based approach includes trading and banking of SO 2 -emissions allowances. The paper presents an analysis of data describing electric utility SO 2 emissions in 1995, the first year of the program's Phase I, and market effects over the 1990-95 period. Fuel switching and flue-gas desulfurization were the dominant means used in 1995 by targeted generators to reduce emissions to 51% of 1990 levels. Flue-gas desulfurization costs, emissions allowance prices, low-sulfur coal prices, and average sulfur contents of coals shipped to electric utilities declined over the 1990-95 period. Projections indicate that 13-15 million allowances will have been banked during the programs' Phase I, which ends in 1999, a quantity expected to last through the first decade of the program's stricter Phase II controls. In 1995, both allowance prices and SO 2 emissions were below pre-CAAA90 expectations. The reduction of SO 2 emissions beyond pre-CAAA90 expectations, combined with lower-than-expected allowance prices and declining compliance costs, can be viewed as a success for market-based environmental controls. 21 refs., 6 figs., 3 tabs

China's Efforts on Management, Surveillance, and Research of Noncommunicable Diseases: NCD Scorecard Project.

Science.gov (United States)

Zhu, Xiao-Lei; Luo, Jie-Si; Zhang, Xiao-Chang; Zhai, Yi; Wu, Jing

The incidence of noncommunicable diseases (NCDs) is rising dramatically throughout the world. Aspects of researches concerned with the improvement and development of prevention and control of NCDs have been conducted. Furthermore, the influence of most determinants of the major NCDs has showed that a broad and deep response involving stakeholders in different sectors is required in the prevention and control of NCDs. China has experienced an increase in NCDs in a short period compared with many countries. To address the burden of NCDs in China, it is important to learn about the progress that has been made in prevention and control of NCDs in China and worldwide, informed by opinions of stakeholders in different areas. In 2014, GRAND South developed the NCD Scorecard instrument to evaluate progress of NCD prevention and control in 23 countries through a 2-round Delphi process. The scorecard included 51 indicators in 4 domains: governance, surveillance and research, prevention and risk factors, and health system response. Stakeholders were then selected in the areas of government, nongovernmental organizations, private sectors, and academia to join the NCD Scorecard survey. Indicators of progress were scored by stakeholders from 0 (no activity), 1 (present but not adequate), and 2 (adequate) to 3 (highly adequate) and then the percentage of progress in each domain was calculated, representing the current situation in each country. There were 14 indicators in the domains of governance and surveillance and research. Of 429 stakeholders worldwide, 41 in China participated in the survey. China scored in the top 5 out of all participating countries in those 2 domains, scoring 67% in governance and 64% in surveillance and research. Indicators on which China scored particularly well included having a well-resourced unit or department responsible for NCDs, having a strong national system for recording the cause of all deaths, and having a system of NCD surveillance. Areas

A performance measurement using balanced scorecard and structural equation modeling

Directory of Open Access Journals (Sweden)

Rosha Makvandi

2014-02-01

Full Text Available During the past few years, balanced scorecard (BSC has been widely used as a promising method for performance measurement. BSC studies organizations in terms of four perspectives including customer, internal processes, learning and growth and financial figures. This paper presents a hybrid of BSC and structural equation modeling (SEM to measure the performance of an Iranian university in province of Alborz, Iran. The proposed study of this paper uses this conceptual method, designs a questionnaire and distributes it among some university students and professors. Using SEM technique, the survey analyzes the data and the results indicate that the university did poorly in terms of all four perspectives. The survey extracts necessary target improvement by presenting necessary attributes for performance improvement.

The balanced scorecard advantage: Driving strategic change into Canada's nuclear laboratory site operations

International Nuclear Information System (INIS)

Lafreniere, P.; Weeks, D.

2001-01-01

The challenges presented by the size, diversity, complexity and history of the Facilities and Nuclear Operations (FNO) Group at AECL's Chalk River Laboratories (CRL) required a change to the traditional management approach. As a result, a strategy was adopted that focused on integrating contemporary business practices such as process mapping, activity based management and use of the Balanced Scorecard methodology into the operational culture at CRL. In addition, revitalization of the performance management methods process was undertaken to provide a tool for assessment of business and individual performance. performance. (author)

Strategi Pengembangan Usaha Kecap Cemara Dengan Metode Blue Ocean Strategy dan Balanced Scorecard Pada UKM Cemara Food, Kecamatan Talun, Kabupaten Blitar

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Tio Wahyu Nugraha

2016-04-01

Full Text Available Meningkatnya jumlah pesaing menyebabkan UKM Cemara Food seakan terjebak dalam kondisi persaingan yang sangat kompetitif karena kompetisi pasar. Minimnya inovasi dalam hal manajerial produksi dan operasi membuat strategi yang diterapkan perusahaan menjadi tidak relevan lagi dengan kondisi yang ada. Sehingga diperlukan penelitian ini untuk melihat kondisi kinerja perusahaan. Tujuan dilakukan penelitian ini adalah untuk 1 Menganalisis kinerja UKM Cemara Food. dan 2 Memformulasikan rancangan strategi pengembangan untuk produk kecap Cemara. Metode yang digunakan untuk menganalisis kinerja perusahaan adalah Balanced Scorecard, sedangkan untuk memformulasikan strategi menggunakan pendekatan Blue Ocean Strategy dan Balanced Scorecard. Nilai R/C Ratio sebesar 1,25 dan ROE sebesar 16,4% menunjukan penggunaan modal dan aliran keuangan perusahaan sudah dapat dikatakan baik meski harus ditingkatkan lagi efisiensinya. Nilai CSI sebesar 71% yang berarti bahwa indeks kepuasan keseluruhan konsumen yang dihitung berdasarkan atribut produk berada pada kriteria puas.

Strategi Mengatasi Common Measures Bias dalam Balanced Scorecard

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Sekar Akrom Faradiza

2016-06-01

Balanced Scorecard (BSC is a comprehensive performance measurement. BSC is not only used financial indicators but also non financial indicators there are customer, internal process business and learning and growth perspective. By using BSC, evaluators have common and unique measures. When evaluate manager performance, evaluator tends to only use common measures and ignore unique measures. This is called common measures bias. This study aims to investigate whether dissaggregated and aggregated BSC and management communication can overcome common measures bias and intent to BSC approach. This study also will evaluate whether these approach will affect evaluator decision when allocated compensation. We conduct 2x2x2 experiment of undergraduate accounting students. Participant act as a senior manager and evaluate the performance of two divisions and then allocated the bonus. ANOVA repeated measurement are used to conduct hypothesis test. The results showed that dissaggregated BSC and management communication could not overcome common measures bias but effected  management decision when allocated compensation.

Balanced Scorecard implementation in small companies: a literature review

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Estefanie Argüello-Solano

2015-12-01

Full Text Available The Balanced Scorecard (BSC has been used for performance measurement and strategy management for many years. This literature review analyzed studies about the implementation of the BSC in small companies, identifying implementation cases of BSC reported in small enterprises, factors of influence of small enterprises to implement the BSC model, main stages of implementation of the BSC in small enterprises, and future research lines. As a result 23 papers, 12 academic theses and 8 industry reports were identified. Our results shown that small enterprises can take advantage of its specific characteristics to implement the BSC and the implementation process in small companies may differ from the original BSC implementation process. There is little literature on the implementation of the BSC in small businesses, thus it is necessary additional empirical evidence on the effectiveness of CMI implementations in small businesses.

Diesel Emission Control -- Sulfur Effects (DECSE) Program; Phase I Interim Date Report No. 3: Diesel Fuel Sulfur Effects on Particulate Matter Emissions

Energy Technology Data Exchange (ETDEWEB)

DOE; ORNL; NREL; EMA; MECA

1999-11-15

The Diesel Emission Control-Sulfur Effects (DECSE) is a joint government/industry program to determine the impact of diesel fuel sulfur levels on emission control systems whose use could lower emissions of nitrogen oxides (NO{sub x}) and particulate matter (PM) from on-highway trucks in the 2002--2004 model years. Phase 1 of the program was developed with the following objectives in mind: (1) evaluate the effects of varying the level of sulfur content in the fuel on the emission reduction performance of four emission control technologies; and (2) measure and compare the effects of up to 250 hours of aging on selected devices for multiple levels of fuel sulfur content. This interim report covers the effects of diesel fuel sulfur level on particulate matter emissions for four technologies.

ANALISIS KINERJA ORGANISASI DENGAN PENDEKATAN BALANCED SCORECARD DI RUMAH SAKIT IBNU SINA MAKASSAR

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Sumarni Sumarni

2017-10-01

Full Text Available Abstrak Balanced Scorecard memberi kerangka kerja untuk penerjemahan strategi ke dalam kerangka operasional.Kinerja adalah hasil kerja yang dapat dicapai seseorang atau sekelompok orang dalam suatu organisasi sesuai dengan wewenang dan tanggung jawab masing-masing dalam rangka mencapai tujuan organisasi. Hasil penelitian menunjukkan berdasarkan perspektif pembelajaran dan pertumbuhan berada pada kategori tinggi. Berdasarkan perspektif proses bisnis internal terkait pencapaian standar pelayanan minimal dan prosedur pelayanan berada pada kategori tinggi. Berdasarkan perspektif pelanggan dengan dimensi pengukuran kepuasan pelanggan, jumlah pelanggan komplain, layanan purna jual, dan retensi pelanggan berada pada kategori tinggi. Kualitas jasa yang dihasilkan oleh rumah sakit maka akan menjadikan customer repet buyer dan akan memberitahu rekan mereka mengenai kepuasan mereka terhadap jasa rumah sakit, sehingga diharapkan akan menambah cutomer baru.Untuk  perspektif keuangan berada pada kategori tinggi.    Kata kunci: Balanced Scorecard, Pengukuran kinerja.   Abstract The Balanced Scorecard provides a framework for translation of strategies into the operational framework. Performance is the work that a person or group of people in an organization can achieve in accordance with their respective powers and responsibilities in order to achieve the organization's objectives.Based on the performance of research, in terms of perspective of learning and growth, Ibnu Sina Hospital was classified to have high category. Based on the perspective of internal business processes related to the achievement of minimum service standards and service procedures, Ibnu Sina Hospital was also classified into the high category. Having high quantity of services, the hospital was expected to have an impact on the customer choice to come back. Based on the customer's perspective to the dimensions of customer satisfaction measurement, the number of customer complaints

A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

Science.gov (United States)

Larrinaga, Carlos

2013-01-01

In the paper, "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (Wynder, Wellner, and Reinhard 2013), researchers test whether business education and (controller) experience influence decision-makers to consider a longer-term perspective and,…

Diesel Emission Control -- Sulfur Effects (DECSE) Program; Phase I Interim Data Report No. 1

Energy Technology Data Exchange (ETDEWEB)

DOE; ORNL; NREL; EMA; MECA

1999-08-15

The Diesel Emission Control-Sulfur Effects (DECSE) is a joint government/industry program to determine the impact of diesel fuel sulfur levels on emission control systems whose use could lower emissions of nitrogen oxides (NO{sub x}) and particulate matter (PM) from on-highway trucks in the 2002--2004 model years. Phase 1 of the program was developed with the following objectives in mind: (1) evaluate the effects of varying the level of sulfur content in the fuel on the emission reduction performance of four emission control technologies; and (2) measure and compare the effects of up to 250 hours of aging on selected devices for multiple levels of fuel sulfur content. This interim data report summarizes results as of August, 1999, on the status of the test programs being conducted on three technologies: lean-NO{sub x} catalysts, diesel particulate filters and diesel oxidation catalysts.

Competitive Strategy and Sustainable Performance: The Application of Sustainable Balanced Scorecard

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Riana Sitawati

2015-03-01

This study aims to help fill the knowledge gap of Indonesian hotel managers by providing empirical evidence on how competitive strategy could play a role in improving hotel sustainable performance (HSP. The Sustainable Balanced Scorecard (SBSC approach was used to measure HSP based on financial, customer, internal business process, learning and growth, and social and environmental perspectives. A mixed methods research approach was used to test the relationships among the above mentioned variables. Online survey and in-depth interviews were used to collect data. The quantitative data were analysed using Partial Least Square (PLS. The results revealed that competitive strategy, particularly in the form of differentiation, had a significant influence on HSP.

Performance measurement of administration services using balance scorecard and Kano model

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Abolfazl Danaei

2014-04-01

Full Text Available This paper performs a survey to measure the performance of an administration unit in Iran based on a popular technique of balance scorecard. The study also uses Kano model to prioritize various factors and to provide necessary recommendation to improve the performance of different units. The survey has indicated that while these offices do well in terms of financial figures as well as customer perspective, they perform poorly in terms of learning and growth. According to our survey, it is essential to use information technology in general service offices, properly. In addition, these administrative agencies need to use hardware and software packages, more efficiently and these two basic items have received much attraction.

Scorecard and KPIs for monitoring software factories effectiveness in the financial sector

Directory of Open Access Journals (Sweden)

Vicente Montequín

2013-01-01

Full Text Available Financial corporations and especially banking institutions have important needs concerning to the development of software around their business core. The software, that traditionally had been developed in house by the IT departments, is now usually outsourced to IT firms. These firms work under the software factories model. An important feature within this sector is that usually the financial groups keep the ownership of these firms because the strategic value of the software for the core business. These firms work almost exclusively for the owner financial group developing their software, but they have to demonstrate that they are so profitable and competitive like any other firm. The organizational structure of these firms has some differential features. Top level tasks (software design and project management are usually performed by the IT firm but the development is usually subcontracted to other software companies. Although financial corporations have always paid a special interest to investing in management and organizational policies to improve their efficiency, there have being always an important lack regarding to the control and monitoring of the software projects. They do not have suitable tools for monitoring actual process effectiveness. Adapting scorecards to this environment could be a useful tool for monitoring and improvement the process. Scorecard could here be used both as a tool for internal effectiveness measurement as well as externally, presenting sustainability indicators for the shareholders, the financial institutions. This paper aims to identify and define a collection of Key Performance Indicators which permit effectiveness to be improved under this context, focusing in the specific supply-chain model given by owner (financial group, software factory and software developers (subcontracted.

Priority Determination for Higher Education Strategic Planning Using Balanced Scorecard, FAHP and TOPSIS (Case study: XYZ University)

Science.gov (United States)

Yudatama, Uky; Sarno, Riyanarto

2016-01-01

The process of strategic planning is needed by a higher education in some cases, especially in preparing to face the challenges and competition. The results of strategic planning will help the higher education to provide a framework for achieving a competitive advantage as well as determine the direction of future policy in accordance with the desired objectives. In recent decades, the Balanced Scorecard has been applied in the field of information technology as a very popular tool and is used extensively, because it is a model that can explain between information technologies with "Business Objectives" in a comprehensive manner. This study uses 4 perspectives in the Balanced Scorecard and 7 standards in higher education quality assessment as sub-criteria. Fuzzy AHP and Fuzzy TOPSIS are used to determine the priority as making strategic policy recommendations in a higher education. The final result of this research shows the score of Customer Perspective 0.35365 is higher than other perspective, while the score in Research and Student Affairs gains significant score when compared with the others, namely 0.69753948 is also higher. This means that both of them get very serious attention as a strategic planning basis for policy making.

Developing and using a balanced scorecard: a case study with SWOT analysis.

Science.gov (United States)

Gumbus, Andra; Lussier, Robert N

2003-01-01

Have you tried to measure your laboratory's performance lately? Do you measure and assess financial results, customer satisfaction, internal process efficiency, and learning and growth? If any of these metrics are missing from your performance measurement system, you are not using the latest management tool that is sweeping the health-care industry--the balanced scorecard (BSC). This article begins with a discussion of the BSC and why you should use it in your laboratory, followed by SWOT analysis to assess the strengths, weaknesses, opportunities, and threats (SWOT) a BSC offers your laboratory. A laboratory case study is then presented to assist you in developing and using a BSC in your laboratory.

The program of reclaim negotiable emission licensing: situation and lessons

International Nuclear Information System (INIS)

Soleille, S.

2004-01-01

RECLAIM is an innovative and ambitious program of emission trading that concerns the nitrogen oxides emitted by stationary sources in the Basin of Los Angeles ( United States). It began in 1994 and suffered from various weaknesses. Faced with the Californian energy crisis during the summer of 2000, it could not overcome it. Some power plants have been ejected from the market and are now regulated by a traditional command-and-control approach. The analysis of the RECLAIM program and a comparison with similar markets enable us to point out the weaknesses that led to RECLAIM partial failure and to give some insight into the future evolution of the other emission trading markets. (author)

Applying the balanced scorecard to local public health performance measurement: deliberations and decisions

Directory of Open Access Journals (Sweden)

Kurji Karim

2009-05-01

Full Text Available Abstract Background All aspects of the heath care sector are being asked to account for their performance. This poses unique challenges for local public health units with their traditional focus on population health and their emphasis on disease prevention, health promotion and protection. Reliance on measures of health status provides an imprecise and partial picture of the performance of a health unit. In 2004 the provincial Institute for Clinical Evaluative Sciences based in Ontario, Canada introduced a public-health specific balanced scorecard framework. We present the conceptual deliberations and decisions undertaken by a health unit while adopting the framework. Discussion Posing, pondering and answering key questions assisted in applying the framework and developing indicators. Questions such as: Who should be involved in developing performance indicators? What level of performance should be measured? Who is the primary intended audience? Where and how do we begin? What types of indicators should populate the health status and determinants quadrant? What types of indicators should populate the resources and services quadrant? What type of indicators should populate the community engagement quadrant? What types of indicators should populate the integration and responsiveness quadrants? Should we try to link the quadrants? What comparators do we use? How do we move from a baseline report card to a continuous quality improvement management tool? Summary An inclusive, participatory process was chosen for defining and creating indicators to populate the four quadrants. Examples of indicators that populate the four quadrants of the scorecard are presented and key decisions are highlighted that facilitated the process.

Applying the balanced scorecard to local public health performance measurement: deliberations and decisions.

Science.gov (United States)

Weir, Erica; d'Entremont, Nadine; Stalker, Shelley; Kurji, Karim; Robinson, Victoria

2009-05-08

All aspects of the heath care sector are being asked to account for their performance. This poses unique challenges for local public health units with their traditional focus on population health and their emphasis on disease prevention, health promotion and protection. Reliance on measures of health status provides an imprecise and partial picture of the performance of a health unit. In 2004 the provincial Institute for Clinical Evaluative Sciences based in Ontario, Canada introduced a public-health specific balanced scorecard framework. We present the conceptual deliberations and decisions undertaken by a health unit while adopting the framework. Posing, pondering and answering key questions assisted in applying the framework and developing indicators. Questions such as: Who should be involved in developing performance indicators? What level of performance should be measured? Who is the primary intended audience? Where and how do we begin? What types of indicators should populate the health status and determinants quadrant? What types of indicators should populate the resources and services quadrant? What type of indicators should populate the community engagement quadrant? What types of indicators should populate the integration and responsiveness quadrants? Should we try to link the quadrants? What comparators do we use? How do we move from a baseline report card to a continuous quality improvement management tool? An inclusive, participatory process was chosen for defining and creating indicators to populate the four quadrants. Examples of indicators that populate the four quadrants of the scorecard are presented and key decisions are highlighted that facilitated the process.

Designing a balanced scorecard for a tertiary care hospital in Pakistan: a modified Delphi group exercise.

Science.gov (United States)

Rabbani, Fauziah; Jafri, Syed M Wasim; Abbas, Farhat; Shah, Mairaj; Azam, Syed Iqbal; Shaikh, Babar Tasneem; Brommels, Mats; Tomson, Goran

2010-01-01

Balanced Scorecards (BSC) are being implemented in high income health settings linking organizational strategies with performance data. At this private university hospital in Pakistan an elaborate information system exists. This study aimed to make best use of available data for better performance management. Applying the modified Delphi technique an expert panel of clinicians and hospital managers reduced a long list of indicators to a manageable size. Indicators from existing documents were evaluated for their importance, scientific soundness, appropriateness to hospital's strategic plan, feasibility and modifiability. Panel members individually rated each indicator on a scale of 1-9 for the above criteria. Median scores were assigned. Of an initial set of 50 indicators, 20 were finally selected to be assigned to the four BSC quadrants. These were financial (n = 4), customer or patient (n = 4), internal business or quality of care (n = 7) and innovation/learning or employee perspectives (n = 5). A need for stringent definitions, international benchmarking and standardized measurement methods was identified. BSC compels individual clinicians and managers to jointly work towards improving performance. This scorecard is now ready to be implemented by this hospital as a performance management tool for monitoring indicators, addressing measurement issues and enabling comparisons with hospitals in other settings. Copyright 2010 John Wiley & Sons, Ltd.

The Role of the Balanced Scorecard as a Tool of Strategic Management and Control

Directory of Open Access Journals (Sweden)

Marin Georgiev

2017-06-01

Full Text Available Modern organizations focus on the importance of strategic management and control over current and short-term goals and their corrective role on the strategic success factors of the organization in the process of using the resources of the external environment, ignoring the challenges; as the priorities of the activity are to maximally satisfy public expectations, to minimize the spending of resources, to use its own priorities, to successfully overcome uncertainty and risk, to introduce the adequacy of management decisions against the background of reasonable and measured risk. In the study alternatives are discussed as the Balanced Scorecard model suggested by observations and practice, and implications are provided in regard to changing and improving the architecture of the Balanced Scorecard (BSC as a tool for management and control in conditions of high variability and uncertainty of the economic and social environment. Examined are some models in place to develop and implement the BSC and on this basis are structured conclusions and recommendations in the following aspects: the organization's strategy, which involves the application of BSC and the inclusion of elements to develop key aspects of the strategy; the potential of the BSC model and its application according to the different needs of management; the needs of the process of developing and implementing BSC and to further expand the applications of the BSC as a strategic management tool requiring an assessment of the expected status and priorities in the control of the indicators included.

FETC Programs for Reducing Greenhouse Gas Emissions

International Nuclear Information System (INIS)

Ruether, J.A.

1998-02-01

Mark Twain once quipped that everyone talks about the weather but no one does anything about it. With interest in global climate change on the rise, researchers in the fossil-energy sector are feeling the heat to provide new technology to permit continued use of fossil fuels but with reduced emissions of so-called 'greenhouse gases.' Three important greenhouse gases, carbon dioxide, methane, and nitrous oxide, are released to the atmosphere in the course of recovering and combusting fossil fuels. Their importance for trapping radiation, called forcing, is in the order given. In this report, we briefly review how greenhouse gases cause forcing and why this has a warming effect on the Earth's atmosphere. Then we discuss programs underway at FETC that are aimed at reducing emissions of methane and carbon dioxide

Potential biodiversity benefits from international programs to reduce carbon emissions from deforestation.

Science.gov (United States)

Siikamäki, Juha; Newbold, Stephen C

2012-01-01

Deforestation is the second largest anthropogenic source of carbon dioxide emissions and options for its reduction are integral to climate policy. In addition to providing potentially low cost and near-term options for reducing global carbon emissions, reducing deforestation also could support biodiversity conservation. However, current understanding of the potential benefits to biodiversity from forest carbon offset programs is limited. We compile spatial data on global forest carbon, biodiversity, deforestation rates, and the opportunity cost of land to examine biodiversity conservation benefits from an international program to reduce carbon emissions from deforestation. Our results indicate limited geographic overlap between the least-cost areas for retaining forest carbon and protecting biodiversity. Therefore, carbon-focused policies will likely generate substantially lower benefits to biodiversity than a more biodiversity-focused policy could achieve. These results highlight the need to systematically consider co-benefits, such as biodiversity in the design and implementation of forest conservation programs to support international climate policy.

Advantages and contributions in the balanced scorecard implementation

Directory of Open Access Journals (Sweden)

Patrícia Quesado

2018-02-01

Full Text Available Purpose: In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC implementation. Design/methodology/approach: In order to answer the research question, we have carried out a qualitative research based on the exclusively bibliographical review of theoretical / conceptual and empirical works previously done on the subject (systematic review of the literature. Findings: The results allow us to conclude that the BSC is more than a simple performance evaluation system, to become a true strategic management tool able to clarify and translate the mission and organizational strategy, making possible the communication process, the strategic alignment and the organizational learning. Originality/value: The study presents a contribution to the current state of knowledge, since the identification of the advantages and contributions in the BSC introduction and implementation can facilitate its adoption and development in the organizations that intend to implement this tool. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.

The application of balanced scorecards in the performance measurement of a large communication corporation in China

OpenAIRE

Qiu, FC

2015-01-01

This thesis explores the application of the Balanced Scorecard (BSC) as a means employee appraisal in Chinese state-owned enterprises (SOEs). In the earlier documents, it was found that BSCs were not successful. This thesis examines the reasons why the BSC has not worked as a method of appraising individual employees. Operational, capability and cultural systems are the three perspectives used to study the performance of the employee BSC. In addition, this thesis attempts to restructure a new...

Economic rationale for an emission allowance trading program

International Nuclear Information System (INIS)

Anon.

1992-01-01

The assumption behind the economic model of allowance trading is that managers of firms are better at solving pollution abatement problems than government overseers. This is because firms know more than an environmental regulator about their own operations and because the profit motive, rather than direct government mandate of compliance decisions, may be more effective at minimizing emission control costs. The allowance trading program in the CAAA is designed to provide firms with an incentive to make good choices about how to reduce emissions by allowing the firm to reduce compliance cost and profit from trading. This chapter discusses the benefits of allowance trading and summarizes the economic literature on tradable pollution rights. 17 refs., 2 figs

Sustainability Balanced Scorecard Disclosures and Corporate Commitment to Sustainability: An Australian Study

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Evangeline O. Elijido-Ten

2014-12-01

Full Text Available The purpose of this research is to analyse corporate sustainability commitment level (SCL and its determinants by examining the extent of Sustainability Balanced Scorecard (SBSC public disclosures provided by Australia‟s largest publicly listed companies. First, content analysis is used to scrutinise publicly available disclosures. Then, logistic regression is conducted to analyse the determinants of SCL. The analysis shows that the company‟s level of commitment to sustainability can be determined from voluntary disclosures using a set of criteria developed from the relevant SBSC and environmental management literature. It is also found that SCL is significantly associated to size, leverage, industry and government reporting legislation but not to profitability.

Environmental emissions control programs at Lambton TGS [Thermal Generating Station

International Nuclear Information System (INIS)

Kalvins, A.K.

1992-01-01

Ontario Hydro's air emissions control programs at Lambton thermal generating station, both committed and planned, are reviewed, and their potential impacts on emissions, effluents and wastes are discussed. Control technologies examined include flue gas conditioning, wet limestone scrubbing, combustion process modifications, urea injection, and selective catalytic reduction. The implementation of these technologies has the potential to create new solid and liquid waste disposal problems, the full extent of which is often not realized at the process selection stage. For example, selective noncatalytic reduction using urea injection can lead to increased CO emissions, escape of unreacted ammonia from the stack at levels of 5-50 ppM, increase in N 2 O emissions, contamination of fly ash, gypsum and waste water with ammonia, and an increase in CO 2 emissions of less than 0.4% due to increased power consumption. Optimum performance of the air emissions control systems, with minimum negative impact on the environment, requires consideration of the impact of these systems on all waste streams. 11 refs., 3 figs., 1 tab

The Balanced Scorecard versus Total Quality Management: which is better for your organization?

Science.gov (United States)

Schwartz, Jay

2005-10-01

Today's health care organizations must deal with managed care, government oversight, aging baby boomers, new technologies, and increasing pharmaceutical prices. It is imperative that health care organizations adopt some form of business strategy to manage the vast amount of information available. Two of the more popular strategies among health care organizations are the Balanced Scorecard and Total Quality Management. Which one of the strategies is best for an organization? The answer to this question is that it depends on the organization. This article provides the fundamentals of each strategy and contrasts their strengths and weaknesses, so that interested organizations can make informed decisions regarding the best strategy for each organization.

Effects of a community scorecard on improving the local health system in Eastern Democratic Republic of Congo: qualitative evidence using the most significant change technique.

Science.gov (United States)

Ho, Lara S; Labrecque, Guillaume; Batonon, Isatou; Salsi, Viviana; Ratnayake, Ruwan

2015-01-01

More than a decade of conflict has weakened the health system in the Democratic Republic of Congo and decreased its ability to respond to the needs of the population. Community scorecards have been conceived as a way to increase accountability and responsiveness of service providers, but there is limited evidence of their effects, particularly in fragile and conflict-affected contexts. This paper describes the implementation of community scorecards within a community-driven reconstruction project in two provinces of eastern Democratic Republic of Congo. Between June 2012 and November 2013, 45 stories of change in the health system were collected from village development committee, health committee, community members (20 men and 18 women) and healthcare providers (n = 7) in 25 sites using the Most Significant Change technique. Stories were analyzed qualitatively for content related to the types and mechanisms of change observed. The most salient changes were related to increased transparency and community participation in health facility management, and improved quality of care. Quality of care included increased access to services, improved patient-provider relationships, improved performance of service providers, and improved maintenance of physical infrastructure. Changes occurred through many different mechanisms including provider actions in response to information, pressure from community representatives, or supervisors; and joint action and improved collaboration by health facility committees and providers. Although it is often assumed that confrontation is a primary mechanism for citizens to change state-provided services, this study demonstrates that healthcare providers may also be motivated to change through other means. Positive experiences of community scorecards can provide a structured space for interface between community members and the health system, allowing users to voice their opinions and preferences and bridge information gaps for both

Alignment of University Information Technology Resources with the Malcolm Baldrige Results Criteria for Performance Excellence in Education: A Balanced Scorecard Approach

Science.gov (United States)

Beard, Deborah F.; Humphrey, Roberta L.

2014-01-01

The authors suggest using a balanced scorecard (BSC) approach to evaluate information technology (IT) resources in higher education institutions. The BSC approach illustrated is based on the performance criteria of the Malcolm Baldrige National Quality Award in Education. This article suggests areas of potential impact of IT on BSC measures in…

Effektmåling på handlingsplaner og Balanced Scorecards i Kvægproduktion 2010

DEFF Research Database (Denmark)

Clausen, Michael Fussing; Lund, Mogens

Formålet med Working Paperet er at beskrive evalueringen af delprojekt I og IV i forskningsprojektet Kvægproduktion 2010 (KP2010). De to delprojekter er gennemført i perioden 2003 - 2007, hvor 10 landbrugsvirksomheder har været involveret i et varierende omfang.   Evalueringen af handlingsplanerne...... gennemførelsen af instruktionerne i handlingsplanerne kun begrænset betydning for målopfyldelsen.   Den gennemførte evaluering indikerer endvidere, at landbrugsbedrifterne har opnået en tilfredsstillende målopfyldelse gennem anvendelsen af Balanced Scorecards (BSC). Det største problem i anvendelsen af BSC ser...

KINERJA AKADEMIK PASCA SERTIFIKASI AUN-QA PADA PROGRAM STUDI DI INSTITUT PERTANIAN BOGOR

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Adelyna Adelyna

2016-05-01

Full Text Available The aims of the research are to evaluate the academic performance progress of the six study programs of IPB after the certification of AUN-QA. The research was a case study in six study programs that had been certified by AUN-QA until December 2014. This research was conducted with the objectives of defining the relevant indicators of BSC IPB and AUN-QA criteria, analyzing the criteria values of AUN-QA after the AUN-QA certification, analyzing the academic performance based on KPI BSC after the AUN-QA certification, and analyzing the problems in improving academic performance as the basis for the formulation of strategies for improving academic quality. The method used in this research was the balanced scorecard approach (BSC. The results showed that the certification of AUN-QA contains 15 relevant criteria and supports the achievement of BSC IPB. Key performance indicators (KPI BSC IPB supported by the AUN-QA criteria consist of 21 of the 33 indicators of BSC IPB, and 14 of them are relegated to the BSC department indicators. The AUN-QA criteria values on the study program have increased with the highest criterion value in student quality and the lowest one in support staff quality. The weak criteria required to be improved include support staff quality, student assessment, stakeholder feedback, and program specification.Keywords: AUN-QA certification, academic performance, balanced scorecard

PERANCANGAN SISTEM EVALUASI KINERJA DIREKTORAT PEMBERITAAN LPP-TVRI DENGAN PENDEKATAN Balanced Scorecard (BSC

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Deasy Indriani

2017-01-01

Full Text Available The objectives  of the research are to 1 formulate a BSC based performance model criteria in the Directorate  Information LPP-TVRI, 2 derive the Directorate  of  Information LPP-TVRI strategic components (vision and mission into a strategic plan, objective and initiative, 3 develop a strategy map for the Directorate  of  Information LPP-TVRI, 4 define chosen factors in KPI as a performance criteria, , 5 conduct a simulation on the performance criteria  plan in the Directorate  of  Information LPP-TVRI using BSC method.  The method used in the research is Balanced Scorecard (BSC for 4 perspectives; finance, consumer, internal business process, and growth and learning perspectives.  The result is presented in a strategic plan, objective and initiative based on the BSC four perspectives.  This becomes a measured output and can be evaluated by the management.  The focus on the improvement in this perspective will show a significant improvement.  The effort of the Information Directorate to increase the audience share as the responsibility in using public funds from APBN is carried out by specifying the KPI to be implemented.  The evaluation plan simulation on the performance of the Directorate Information LPP-TVRI derived from BSC method and the flow of cause and effect relationship through Strategy map, resulting in the presence of a number of KPI that has to be implemented by the TVRI management. Keywords:   balanced scorecard key, key performance indicators, Strategy Map, public televisionAbstrakTujuan penelitian ini adalah 1 merumuskan model pengukuran kinerja berbasis BSC dilingkungan Direktorat Pemberitaan LPP-TVRI, 2 menurunkan komponen-komponen strategik (visi-misi Direktorat Pemberitaan TVR kedalam  rencana strategik, tujuan dan inisiatif strategik, 3 membentuk Strategy Map untuk Direktorat Pemberitaan TVRI, 4 menentukan faktor-faktor apakah yang akan dipilih menjadi KPI sebagai pengukuran kinerja dan  5 melakukan

Motives, Diffusion and Utilization of the Balanced Scorecard in Denmark

DEFF Research Database (Denmark)

Nielsen, Steen; Sørensen, René

2003-01-01

The Balanced ScoreCard (BSC) has achieved great attention in Denmark by now but no large surveys exist concerning motives for implementing BSC in Denmark. A questionnaire survey of 53 respondents from Danish medium-sized and larger manufacturing companies showed that areas such as "working...... with strategy", "communication", "early warning", "character of measures", "focus" and "chain of cause-and-effect logic" are the most important aspects when a company considers the implementation of BSC. The main objective of a BSC is that the company can translate vision and strategy into operational terms...... - from management level and down to day-to-day level. Finally, they can focus on long-term potentials in the company and create better profitability in the long run. The level of knowledge ap-pears to be high, about 80%, whereas only 20% give high priority to BSC. Besides, we have tested significance...

IDENTIFYING AND SELECTING THE STRATEGIC PROCESS USING THE CROSS-EFFICIENCY APPROACH BASED ON SATISFACTION LEVEL AND EXTENDDED BALANCED SCORECARD

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Ardeshir Bazrkar

2018-03-01

Full Text Available The strategy is a macro and strategic plan, and will only be implemented when it is defined in the form of various projects. In order to exploit the benefits of lean six sigma projects, these projects should be in line with the strategic goals of the organization. Organizations should select projects which are compatible with the organization overall goals and fulfill the strategic requirements of the organization. The purpose of this study is to identify the strategic process among the bank facility processes to use it in lean six sigma methodology in order to improve process performance and efficiency using a combination of cross-efficiency and extended balanced scorecard methods. In the first step, the criteria for selecting the strategic process were identified using the six measures of the balanced scorecard method. In the second step, after collecting information using the cross-efficiency model based on satisfaction level, the bank facility processes are ranked based on the efficiency score. The results show that the ranking of the processes under consideration is carried out without any interference, and one of the processes (process 3 is considered as the strategic process to use in the six sigma methodology.

基于战略管理导向的平衡计分卡理论基础研究%Balanced Scorecard Theory Basic Research Based on Strategic Management Orientation

Institute of Scientific and Technical Information of China (English)

许敏; 李东旭

2012-01-01

本文从探讨平衡计分卡作为一种战略管理系统的根基问题出发,从与战略管理领域密切相关的企业理论出发,论证了发展中的企业利益相关者理论是平衡计分卡的理论基础,平衡计分卡正是因为全面考虑了企业的主要利益相关者的利益,有效地确保了企业战略的实施,从而取得较高的绩效.%The balanced scorecard is the foundation of a strategic management system. Starting from the enterprise theory which is close related to strategic management field, this paper discussed that developing enterprise stakeholder theory is the theoretical basis of the balanced scorecard. Considering the main enterprise stakeholder's benefit, the balanced scorecard effectively ensures the implementation of the strategy of the enterprise, so as to achieve a higher performance.

Designing and Using Projects with Real World Application in a MBA Managerial Accounting Class: The Case of The Balanced Scorecard

Science.gov (United States)

Houke, Charlotte

2017-01-01

This paper explores the purpose of designing and using projects with real world application in a M.B.A. managerial accounting class. Included is a discussion of how and why the Balanced Scorecard (BSC) Project has been used in classes to link theory with practice by providing real world application of the BSC framework. M.B.A. students represent a…

Çok Boyutlu Performans Değerleme Modeli Olarak Dengeli Başarı Göstergesi Uygulaması = The Balanced Scorecard Application as A Multi-Dimensional Performance Evaluation Model

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Akyay UYGUR

2009-01-01

Full Text Available As a result of the widespread globalization and social, technological and economic advances, competition settings have undergone swift and steady changes. This swift change compels establishments to have updated strategies and to put these strategies into effect. As in many countries, in Turkey as well, establishments aware of these changes have attempted to seek different and feasible strategies. One of the strategies that has recently begun to be implemented is balanced scorecard method. With the method of balanced scorecard method, establishments are able to perform measurements of material assets as well as non-material assets. These measurements are performed in 4 dimensions defined as financial perspective, customer perspective, internal process perspective, learning and growth perspective.

Performance scorecard for occupational safety and health management systems

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Hernâni Veloso Neto

2012-06-01

Full Text Available The pro-active and systematic search for best performances should be the two assumptions of any management system, so safety and health management in organizations must also be guided by these same precepts. However, the scientific production evidences that the performance evaluation processes in safety and health continue to be guided, in their essence, by intermittency, reactivity and negativity, which are not consistent with the assumptions referenced above. Therefore, it is essential that health and safety at work management systems (HSW MS are structured from an active and positive viewpoint, focusing on continuous improvement. This implies considering performance evaluation processes that incorporate, on the one hand, monitoring, measuring and verification procedures, and on the other hand, structured matrixes of results that capture the key factors of success, by mobilizing both reactive and proactive indicators. One of the instruments that can fulfill these precepts of health and safety performance evaluation is the SafetyCard, a performance scorecard for HSW MS that we developed and will seek to outline and demonstrate over this paper.

Quality Assurance Program Plan for radionuclide airborne emissions monitoring

International Nuclear Information System (INIS)

Vance, L.M.

1993-07-01

This Quality Assurance Program Plan (QAPP) describes the quality assurance requirements and responsibilities for radioactive airborne emissions measurements activities from regulated stacks are controlled at the Hanford Site. Detailed monitoring requirements apply to stacks exceeding 1% of the standard of 10 mrem annual effective dose equivalent to the maximally exposed individual from operations of the Hanford Site

Quality Assurance Program Plan for radionuclide airborne emissions monitoring

Energy Technology Data Exchange (ETDEWEB)

Vance, L.M.

1993-07-01

This Quality Assurance Program Plan (QAPP) describes the quality assurance requirements and responsibilities for radioactive airborne emissions measurements activities from regulated stacks are controlled at the Hanford Site. Detailed monitoring requirements apply to stacks exceeding 1% of the standard of 10 mrem annual effective dose equivalent to the maximally exposed individual from operations of the Hanford Site.

Reviewing the application of the balanced scorecard with implications for low-income health settings.

Science.gov (United States)

Rabbani, Fauziah; Jafri, S M Wasin; Abbas, Farhat; Pappas, Gregory; Brommels, Mats; Tomson, Goran

2007-01-01

High-income countries (HICs) are increasingly making use of the balanced scorecard (BSC) in healthcare. Evidence about BSC usage in low-income countries (LICs) is deficient. This study assessed feasibility of BSC use in LICs. Systematic review of electronic databases shows that the BSC improved patient, staff, clinical, and financial outcomes in HICs. To translate the experience of BSC use in HICs to their use in LICs, the applicability parameters of the National Committee for Quality Assurance were applied. Despite contextual challenges, pilot testing of BSC use can be undertaken in selected LICs. Committed leadership, cultural readiness, quality information systems, viable strategic plans, and optimum resources are required.

Designing a performance appraisal system based on balanced scorecard for improving productivity: Case study in Semnan technology and science park

Directory of Open Access Journals (Sweden)

Mohammad Hemati

2012-08-01

Full Text Available Today, organizations for holding and improving their competing merit use performance measurement for evaluation, control, supervision and improvement of their trading processes. Medium and small companies in technology and science parks are very useful in economic revivification and technology development. Technology and science parks have provided necessary consultations, information, suitable equipments, and services for developing technology unites and prepare them for independent presence in industry. One of the necessary elements for the success and improvement of performance in these companies is to establish and implement balanced scorecard, which can be used to reach desired goals, strategies and to improve performance. In this article, we use a structured method for calculating efficiency of four perspectives of balanced scorecard. Statistical society of this research was Semnan technology and Science Park and seven experts are selected for answering questions of the survey. We also complete questionnaire and determine index and relative importance of all indices. For developing strategic goals of Semnan technology and science park according to four perspectives of balanced score card (finance, growth and learning, internal process, six meetings were hold and finally all crisis macro goals index were identified and they were analyzed for evaluating performance.

Bringing human resources to the table: utilization of an HR balanced scorecard at Mayo Clinic.

Science.gov (United States)

Fottler, Myron D; Erickson, Eric; Rivers, Patrick A

2006-01-01

Rather than viewing HR as a critical driver of organizational strategy and outcomes, most health care organizations see HR as a drain on the organization's bottom line. Only by aligning HR with the organizational strategy will HR leaders truly get a seat at the leadership table. HR professionals can overcome impediments and gain a seat at the table by learning the language of business and the ways in which organizational leaders use data to drive their decisions. This article shows how Mayo Clinic uses the popular Balanced Scorecard approach to align its measures of HR performance to the organization's strategic plan.

O Uso do Balanced Scorecard como Instrumento de Medição para Comparar os Modelos de Excelência em Gestão

Directory of Open Access Journals (Sweden)

Jackson André da Silva

2014-12-01

Full Text Available Este trabalho tem como objetivo fazer uma análise comparativa dos modelos de excelência em gestão European Foundation Quality Management (EFQM, Baldridge Performance Excellence Program (BPEP e Modelo de Excelência da Gestão (MEG, utilizando como instrumento de medição as perspectivas do Balanced Scorecard (BSC. A metodologia utilizada foi a análise de conteúdo, onde se buscou analisar a pontuação dos critérios e dos subcritérios de cada um dos modelos, relacionando-os com as perspectivas do BSC. Os resultados demonstram os pontos similares entre os três modelos avaliados (EFQM, BPEP e MEG, bem como um relacionamento entre cada subcritério e sua respectiva pontuação com as perspectivas do BSC, sendo possível quantificar percentualmente quanto cada modelo contribui para cada perspectiva do BSC. 

Potential contribution of the Clean Coal Program to reducing global emissions of greenhouse gases

International Nuclear Information System (INIS)

Blasing, T.J.

1992-01-01

Environmental considerations of Clean Coal Program (CCP) initially focused on reducing emissions of sulfur dioxide (SO 2 ) and nitrogen oxides (NO x ) to the atmosphere. However, it has also become apparent that some Clean Coal Technologies (CCTs) may contribute appreciably to reducing emissions of carbon dioxide (CO 2 ), thereby diminishing the rate of any global warming that may result from greenhouse effects. This is particularly true for CCTs involving replacement of a major portion of an existing facility and/or providing the option of using a different fuel form (the repowering CCTs). Because the subject of global-scale climate warming is receiving increased attention, the effect of CCTs on Co 2 emissions has become a topic of increasing interest. The Final Programmatic Environmental Impact Statement for the Clean Coal Technology Demonstration Program projected that with full implementation of those repowering CCTs that would be most effective at reducing CO 2 emissions (Pressurized Fluidized Bed and Coal Gasification Fuel Cell technologies), the national fossil-fuel Co 2 emissions by the year 2010 would be roughly 90% of the emissions that would occur with no implementation of any CCTs by the same date. It is the purpose of this paper to examine the global effect of such a reduction in greenhouse gas emissions, and to compare that effect with effects of other strategies for reducing global greenhouse gas emissions

Light vehicle energy efficiency programs and their impact on Brazilian CO2 emissions

International Nuclear Information System (INIS)

Wills, William; La Rovere, Emilio Lebre

2010-01-01

This paper analyses the impact of an energy efficiency program for light vehicles in Brazil on emissions of carbon dioxide (CO 2 ), the main greenhouse gas in the atmosphere. Several energy efficiency programs for light vehicles around the world are reviewed. The cases of Japan and Europe were selected for presentation here given their status as current and future world leaders in the control of passenger vehicle fuel consumption. The launching of the National Climate Change Plan and the pressure on the Brazilian car industry due to the world financial crisis make it a good time for the Brazilian government to implement such a program, and its various benefits are highlighted in this study. Three scenarios are established for Brazil covering the 2000-2030 period: the first with no efficiency goals, the second with the Japanese goals applied with a 10 years delay, and the third, with the Japanese goals applied with no delay. The consequences of a vehicular efficiency program and its middle and long-term effects on the consumption of energy and the CO 2 emissions are quantified and discussed. The simulation results indicate that efficiency goals may make an important contribution to reducing vehicular emissions and fuel consumption in Brazil, compared to a baseline scenario.

An Approach to Integrating Tactical Decision-Making in Industrial Maintenance Balance Scorecards Using Principal Components Analysis and Machine Learning

Directory of Open Access Journals (Sweden)

Néstor Rodríguez-Padial

2017-01-01

Full Text Available The uncertainty of demand has led production systems to become increasingly complex; this can affect the availability of the machines and thus their maintenance. Therefore, it is necessary to adequately manage the information that facilitates decision-making. This paper presents a system for making decisions related to the design of customized maintenance plans in a production plant. This paper addresses this tactical goal and aims to provide greater knowledge and better predictions by projecting reliable behavior in the medium-term, integrating this new functionality into classic Balance Scorecards, and making it possible to extend their current measuring function to a new aptitude: predicting evolution based on historical data. In the proposed Custom Balance Scorecard design, an exploratory data phase is integrated with another analysis and prediction phase using Principal Component Analysis algorithms and Machine Learning that uses Artificial Neural Network algorithms. This new extension allows better control over the maintenance function of an industrial plant in the medium-term with a yearly horizon taken over monthly intervals which allows the measurement of the indicators of strategic productive areas and the discovery of hidden behavior patterns in work orders. In addition, this extension enables the prediction of indicator outcomes such as overall equipment efficiency and mean time to failure.

Importancia estratégica del cuadro integral del mando en la gestión empresarial, Balanced Scorecard

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Ernesto López Bonilla

2001-01-01

Full Text Available El modelo de Balanced Scorecard o Tablero Integral de Mando, es una poderosa herramienta de planeación estratégica que permite a la empresa moderna crear y controlar sus propios indicadores de gestión relacionados dentro de cuatro perspectivas, a saber: Financiera, Procesos Internos, Cliente y Formación y Crecimiento, entrelazándolos con la misión, la visión y contemplando los aspectos internos - externos que puedan afectar la cadena de valor de la organización

Application of balanced scorecard in the evaluation of a complex health system intervention: 12 months post intervention findings from the BHOMA intervention: a cluster randomised trial in Zambia.

Science.gov (United States)

Mutale, Wilbroad; Stringer, Jeffrey; Chintu, Namwinga; Chilengi, Roma; Mwanamwenge, Margaret Tembo; Kasese, Nkatya; Balabanova, Dina; Spicer, Neil; Lewis, James; Ayles, Helen

2014-01-01

In many low income countries, the delivery of quality health services is hampered by health system-wide barriers which are often interlinked, however empirical evidence on how to assess the level and scope of these barriers is scarce. A balanced scorecard is a tool that allows for wider analysis of domains that are deemed important in achieving the overall vision of the health system. We present the quantitative results of the 12 months follow-up study applying the balanced scorecard approach in the BHOMA intervention with the aim of demonstrating the utility of the balanced scorecard in evaluating multiple building blocks in a trial setting. The BHOMA is a cluster randomised trial that aims to strengthen the health system in three rural districts in Zambia. The intervention aims to improve clinical care quality by implementing practical tools that establish clear clinical care standards through intensive clinic implementations. This paper reports the findings of the follow-up health facility survey that was conducted after 12 months of intervention implementation. Comparisons were made between those facilities in the intervention and control sites. STATA version 12 was used for analysis. The study found significant mean differences between intervention(I) and control (C) sites in the following domains: Training domain (Mean I:C; 87.5.vs 61.1, mean difference 23.3, p = 0.031), adult clinical observation domain (mean I:C; 73.3 vs.58.0, mean difference 10.9, p = 0.02 ) and health information domain (mean I:C; 63.6 vs.56.1, mean difference 6.8, p = 0.01. There was no gender differences in adult service satisfaction. Governance and motivation scores did not differ between control and intervention sites. This study demonstrates the utility of the balanced scorecard in assessing multiple elements of the health system. Using system wide approaches and triangulating data collection methods seems to be key to successful evaluation of such complex health

EL BALANCED SCORECARD COMO HERRAMIENTA DE EVALUACIÓN EN LA GESTIÓN ADMINISTRATIVA

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César Alveiro Montoya

2011-01-01

Full Text Available Este documento hace una reflexión frente al componente que le brinda la herramienta del (BSC Balanced Scorecard, a los procesos de gestión administrativa, en tal sentido que se aporte a las organizaciones de hoy se constituyan en instituciones altamente competitivas. De igual manera, se presenta el aporte presentado por Kaplan y Norton para la evaluación de la gestión organizacional como nueva herramienta para el cumplimiento de los objetivos propuestos en la organización. Del mismo modo, se hace un desarrollo de las cuatro perspectivas del BSC en el cual se busca identificar el aporte que cada una de éstas aporta al cumplimiento misional y competitivo de la organización.

The HST-pNFL program: Mapping the Fluorescent Emission of Galactic Outflows

Science.gov (United States)

Heckman, Timothy

2017-08-01

Galactic outflows associated with star formation are believed to play a crucial role in the evolution of galaxies and the IGM. Most of our knowledge about outflows has come from down-the-barrel UV absorption spectroscopy of star-forming galaxies. However, absorption-line data alone provide only indirect information about the radial structure of the gas flows, which introduces large systematic uncertainties in some of the most important quantities, such as the outflow rate, the mass loading factor, and the momentum, metal, and energy fluxes. Recent spectroscopic observations of star-forming galaxies with large (projected physical) apertures have revealed non-resonant (fluorescent) emission in the UV, e.g., FeII* and SiII*, that can be naturally produced by spatially extended emission from the same outflowing material traced in absorption. Encouraged by the most recent observations of FeII* emission by the SDSS-IV/eBOSS survey (Zhu et al. 2015), we propose a pilot program to use narrow-band filter UVIS F280N images to map the extended FeII* 2626 and 2613 fluorescent emission in a carefully-chosen sample of 4 starburst galaxies at z=0.065, and COS G130M to obtain down-the- barrel spectra for SiII absorption and SiII* emission. This HST pilot program can provide unique information about the spatial structure of galactic outflows and can potentially lead to a revolution in our understanding of outflow physics and its impact on galaxies and the IGM.

A new matrix for scoring the functionality of national laboratory networks in Africa: introducing the LABNET scorecard.

Science.gov (United States)

Ondoa, Pascale; Datema, Tjeerd; Keita-Sow, Mah-Sere; Ndihokubwayo, Jean-Bosco; Isadore, Jocelyn; Oskam, Linda; Nkengasong, John; Lewis, Kim

2016-01-01

Functional national laboratory networks and systems are indispensable to the achievement of global health security targets according to the International Health Regulations. The lack of indicators to measure the functionality of national laboratory network has limited the efficiency of past and current interventions to enhance laboratory capacity in resource-limited-settings. We have developed a matrix for the assessment of national laboratory network functionality and progress thereof, with support from the African Society of Laboratory Medicine and the Association of Public Health Laboratories. The laboratory network (LABNET) scorecard was designed to: (1) Measure the status of nine overarching core capabilities of laboratory network required to achieve global health security targets, as recommended by the main normative standards; (2) Complement the World Health Organization joint external evaluation tool for the assessment of health system preparedness to International Health Regulations (2005) by providing detailed information on laboratory systems; and (3) Serve as a clear roadmap to guide the stepwise implementation of laboratory capability to prevent, detect and act upon infectious threats. The application of the LABNET scorecard under the coordination of the African Society of Laboratory Medicine and the Association of Public Health Laboratories could contribute to the design, monitoring and evaluation of upcoming Global Health Security Agenda-supported laboratory capacity building programmes in sub Saharan-Africa and other resource-limited settings, and inform the development of national laboratory policies and strategic plans. Endorsement by the World Health Organization Regional Office for Africa is foreseen.

Planejamento estratégico em vigilância sanitária: aplicação do Balanced Scorecard (BSC | Strategic planning in health regulation: application of the Balanced Scorecard framework

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Raquel Gonçalves Coimbra Flexa

2017-05-01

Full Text Available Este artigo objetiva apresentar o método e a estrutura do ciclo de Planejamento Estratégico (PE para o período de 2016 a 2019 na Agência Nacional de Vigilância Sanitária (Anvisa. Para isso, utilizou-se o referencial teórico sobre PE, apresentando, especificamente, a metodologia Balanced Scorecard (BSC, com destaque para o emprego desses conceitos na Gestão Pública. A partir disso, é apresentado como a metodologia BSC foi aplicada na Anvisa, na forma de um estudo de caso, com ênfase no método utilizado para a construção do PE, bem como nas diretrizes para sua elaboração. Discute-se ainda a revisão do Mapa Estratégico da Agência, com análise comparativa entre os mapas anteriormente vigente e o atual, descrevendo-se as etapas de construção e validação dos diferentes elementos do Mapa. Conclui-se que o método de Planejamento apontado é aplicável à Gestão Pública, de tal forma que é possível desenhar a estratégia e priorizar os objetivos, com vistas a alcançar resultados e melhorar o desempenho da instituição pública. ================================================ This article main objective is to present the method, framework and guidelines applied by the Brazilian Health Regulatory Agency (Anvisa Strategic Planning, for the period 2016-2019. In order to provide information about the concepts that are used in the project, there is a section that shows Strategic Planning and Balanced Scorecard theoretical frameworks, with an emphasis on how these concepts are applied to Public Management. Then, the authors show how these frameworks were implemented by Anvisa. This article focuses on the Strategy Map review and, in this regard, it compares the previous Strategy Map and the current one. In this comparison, there is a discussion about its elaboration and validation methods, as well as about the guidelines for its preparation.

Developing a Respiratory Depression Scorecard for Capnography Monitoring

Directory of Open Access Journals (Sweden)

Katie Felhofer, Pharm.D.

2013-01-01

Full Text Available Pulse oximetry is the most common way to measure a patient’s respiratory status in the hospital setting; however, capnography monitoring is a more accurate and sensitive technique which can more comprehensively measure respiratory function. Due to the limited number of capnography monitoring equipment at the University of Minnesota Medical Center-Fairview (UMMC-Fairview, we analyzed which patients should preferentially be chosen for capnography monitoring over pulse oximetry based on risk of respiratory depression. We conducted a retrospective chart review of all serious opioid-induced over-sedation events that occurred at UMMC-Fairview between January 1, 2008 and June 30, 2012. Thirteen risk factors were identified which predispose patients to respiratory depression. The average patient demonstrated 3.75 risk factors. The most commonly occurring risk factor was the concomitant use of multiple opioids or an opioid and a CNS-active sedative, followed by an ASA score ≥ 3. Based on this data, we developed a scorecard for choosing patients at the most risk of developing respiratory depression; these patients are the best candidates for capnography. Although further studies are necessary to corroborate this research, at this time giving extra consideration to patients demonstrating the previously stated risk factors is prudent when assessing those patients most in need of capnography.

The use of UML activity diagrams and the i* language in the modeling of the balanced scorecard implantation process

OpenAIRE

Haya, Mariela; Franch, Xavier; Mayol, Enric

2005-01-01

Business management is a complex task that can be facilitated using different methodologies and models. One of their most relevant purposes is to align the organization strategy with the daily functioning of the organization. One of these models is the Balanced Scorecard (BSC). In this paper, we propose a modeling strategy for the BSC implantation process. We will model it using UML Activity Diagrams and Strategy Dependency models of the language i*. The Activity Diagrams allow determining th...

Using the balanced scorecard to measure Chinese and Japanese hospital performance.

Science.gov (United States)

Chen, Xiao-yun; Yamauchi, Kazunobu; Kato, Ken; Nishimura, Akio; Ito, Katuski

2006-01-01

The objective of the paper is to confirm the feasibility and value of using the balanced scorecard (BSC) to measure performance in two hospitals in different countries. One hospital from China and another from Japan were chosen and key indicators were selected according to the BSC framework. A comparative hospital performance measurement model was set up using the BSC framework to comprehensively compare hospital performance in two countries. The BSC was found to be effective for underlining existing problems and identifying opportunities for improvements. The BSC also revealed the hospitals' contribution to performance improvement of each country's total health system. Hospital performance comparisons between countries using the BSC depend on the selection of feasible and appropriate key performance indicators, which is occasionally limited by data collection problems. The first use of the BSC to compare hospital performance between China and Japan shows benefits that not only suggests performance improvements in individual hospitals but also reveals effective health factors allowing implementation of valid national health policies.

A multi-objective programming model for assessment the GHG emissions in MSW management

Energy Technology Data Exchange (ETDEWEB)

Mavrotas, George, E-mail: mavrotas@chemeng.ntua.gr [National Technical University of Athens, Iroon Polytechniou 9, Zografou, Athens, 15780 (Greece); Skoulaxinou, Sotiria [EPEM SA, 141 B Acharnon Str., Athens, 10446 (Greece); Gakis, Nikos [FACETS SA, Agiou Isidorou Str., Athens, 11471 (Greece); Katsouros, Vassilis [Athena Research and Innovation Center, Artemidos 6 and Epidavrou Str., Maroussi, 15125 (Greece); Georgopoulou, Elena [National Observatory of Athens, Thisio, Athens, 11810 (Greece)

2013-09-15

Highlights: • The multi-objective multi-period optimization model. • The solution approach for the generation of the Pareto front with mathematical programming. • The very detailed description of the model (decision variables, parameters, equations). • The use of IPCC 2006 guidelines for landfill emissions (first order decay model) in the mathematical programming formulation. - Abstract: In this study a multi-objective mathematical programming model is developed for taking into account GHG emissions for Municipal Solid Waste (MSW) management. Mathematical programming models are often used for structure, design and operational optimization of various systems (energy, supply chain, processes, etc.). The last twenty years they are used all the more often in Municipal Solid Waste (MSW) management in order to provide optimal solutions with the cost objective being the usual driver of the optimization. In our work we consider the GHG emissions as an additional criterion, aiming at a multi-objective approach. The Pareto front (Cost vs. GHG emissions) of the system is generated using an appropriate multi-objective method. This information is essential to the decision maker because he can explore the trade-offs in the Pareto curve and select his most preferred among the Pareto optimal solutions. In the present work a detailed multi-objective, multi-period mathematical programming model is developed in order to describe the waste management problem. Apart from the bi-objective approach, the major innovations of the model are (1) the detailed modeling considering 34 materials and 42 technologies, (2) the detailed calculation of the energy content of the various streams based on the detailed material balances, and (3) the incorporation of the IPCC guidelines for the CH{sub 4} generated in the landfills (first order decay model). The equations of the model are described in full detail. Finally, the whole approach is illustrated with a case study referring to the

A multi-objective programming model for assessment the GHG emissions in MSW management

International Nuclear Information System (INIS)

Mavrotas, George; Skoulaxinou, Sotiria; Gakis, Nikos; Katsouros, Vassilis; Georgopoulou, Elena

2013-01-01

Highlights: • The multi-objective multi-period optimization model. • The solution approach for the generation of the Pareto front with mathematical programming. • The very detailed description of the model (decision variables, parameters, equations). • The use of IPCC 2006 guidelines for landfill emissions (first order decay model) in the mathematical programming formulation. - Abstract: In this study a multi-objective mathematical programming model is developed for taking into account GHG emissions for Municipal Solid Waste (MSW) management. Mathematical programming models are often used for structure, design and operational optimization of various systems (energy, supply chain, processes, etc.). The last twenty years they are used all the more often in Municipal Solid Waste (MSW) management in order to provide optimal solutions with the cost objective being the usual driver of the optimization. In our work we consider the GHG emissions as an additional criterion, aiming at a multi-objective approach. The Pareto front (Cost vs. GHG emissions) of the system is generated using an appropriate multi-objective method. This information is essential to the decision maker because he can explore the trade-offs in the Pareto curve and select his most preferred among the Pareto optimal solutions. In the present work a detailed multi-objective, multi-period mathematical programming model is developed in order to describe the waste management problem. Apart from the bi-objective approach, the major innovations of the model are (1) the detailed modeling considering 34 materials and 42 technologies, (2) the detailed calculation of the energy content of the various streams based on the detailed material balances, and (3) the incorporation of the IPCC guidelines for the CH 4 generated in the landfills (first order decay model). The equations of the model are described in full detail. Finally, the whole approach is illustrated with a case study referring to the application

Light vehicle energy efficiency programs and their impact on Brazilian CO{sub 2} emissions

Energy Technology Data Exchange (ETDEWEB)

Wills, William; La Rovere, Emilio Lebre [Centro de Estudos Integrados sobre Meio Ambiente e Mudancas Climaticas, Centro Clima/COPPE/UFRJ, Centro de Tecnologia, Bloco I2000, sala 208, Cidade Universitaria, Ilha do Fundao, CEP: 21941-972 Rio de Janeiro, RJ (Brazil)

2010-11-15

This paper analyses the impact of an energy efficiency program for light vehicles in Brazil on emissions of carbon dioxide (CO{sub 2}), the main greenhouse gas in the atmosphere. Several energy efficiency programs for light vehicles around the world are reviewed. The cases of Japan and Europe were selected for presentation here given their status as current and future world leaders in the control of passenger vehicle fuel consumption. The launching of the National Climate Change Plan and the pressure on the Brazilian car industry due to the world financial crisis make it a good time for the Brazilian government to implement such a program, and its various benefits are highlighted in this study. Three scenarios are established for Brazil covering the 2000-2030 period: the first with no efficiency goals, the second with the Japanese goals applied with a 10 years delay, and the third, with the Japanese goals applied with no delay. The consequences of a vehicular efficiency program and its middle and long-term effects on the consumption of energy and the CO{sub 2} emissions are quantified and discussed. The simulation results indicate that efficiency goals may make an important contribution to reducing vehicular emissions and fuel consumption in Brazil, compared to a baseline scenario. (author)

The Balanced Scorecard in Portuguese Private Organizations: A Descriptive Analysis

Directory of Open Access Journals (Sweden)

Patrícia Rodrigues Quesado

2012-06-01

Full Text Available The understanding that the existing models applied to business performance evaluation were obsolete and could induce companies to taking erroneous decisions led to the development of information and management control systems that reflect the evolution of the non-financial or qualitative key success factors, such as the Balanced Scorecard (BSC. Nowadays, the BSC is one of the most popular management accounting tools. However, reports of high rates of failure require a more close analysis at the challenges and key issues with which various private organizations were confronted in its implementation. Consequently, even after more than two decades after the creation of the model, and despite the introduction of some improvements, investment in BSC projects within the corporate and academic environments can still be confirmed. Thus, in order to find out if Portuguese organizations know and implement the BSC, we sent a questionnaire to 549 private organizations, obtaining a response rate of 28.2%. The results suggest that although the majority of respondents know the BSC, its implementation in these organizations is limited and very recent.

Balanced Scorecard: uma abordagem voltada ao cliente na Cooperativa de Crédito de Livre Admissão de Associados - Sicoob Canoinhas/SC = Balanced Scorecard: an approach back to customer in the Cooperative Credit for Free Admission to Associate - Sicoob Canoinhas/SC

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Veridiana Ferreira

2010-07-01

Full Text Available Devido às constantes mudanças que estão ocorrendo no ambiente empresarial, existe a necessidade da implantação de ferramentas que auxiliem o processo de tomada de decisão de forma rápida e eficaz. Atualmente, a concorrência está fazendo com que as empresas direcionem sua atenção para a fidelização de seus clientes. Nesse sentido, o presente estudo tem como tema a satisfação dos clientes como indicador de desempenho em uma cooperativa de crédito, apoiando-se na metodologia do Balanced Scorecard, em que o objetivo principal é avaliar o nível de satisfação dos associados e não associados do SICOOB Canoinhas. A pesquisa, quanto aos objetivos, caracteriza-se como exploratória; quanto aos procedimentos, caracteriza-se como bibliográfica, estudo de caso e estudo de survey e, em relação ao problema, qualifica-se como quantitativa e qualitativa. No decorrer da pesquisa, foi possível identificar o nível de satisfação dos clientes da cooperativa por meio da aplicação de um questionário, que abordou as propostas de valor sugeridas pela perspectiva de clientes do Balanced Scorecard. Por meio dos dados obtidos pôde-se realizar uma comparação entre essas informações e os objetivos específicos da entidade para o segmento de clientes. Após a análise, elaborou-se um plano de melhorias, que foi encaminhado à administração da cooperativa, sendo que sua aplicabilidade pode ou não ser considerada nas tomadas de decisões.Due to constant changes that are occurring in the business environment, there is a need for implementation of tools which aid the process of decision-making in a quick and effective way. Nowadays, competition is causing companies direct their attention to the loyalty of their customers. In this sense, the current study has the theme of customer satisfaction as an indicator of performance in a credit union, relying on the Balanced Scorecard methodology, where the main purpose is to assess the satisfaction

78 FR 64496 - Acid Rain Program: Notice of Annual Adjustment Factors for Excess Emissions Penalty

Science.gov (United States)

2013-10-29

... Factors for Excess Emissions Penalty AGENCY: Environmental Protection Agency (EPA). ACTION: Notice of annual adjustment factors for excess emissions penalty. SUMMARY: The Acid Rain Program under title IV of... excess tons emitted times $2,000 as adjusted by an annual adjustment factor, which must be published in...

PENDEKATAN BALANCE SCORECARD PADA LEMBAGA AMIL ZAKAT DI MASJID AGUNG JAWA TENGAH

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Ari Kristin Prasetyoningrum

2015-05-01

Full Text Available Implementasi balanced scorecard dalam rangka revitalisasi Lembaga Pengelola Zakat menunju Good Organzation Governance pada LAZISMA Jawa Tengah belum dilaksanakan secara maksimal khususnya dalam perspektif keuangan. Sedangkan dari perspektif pelanggan yang didasarkan pada kepuasan pelanggan dalam menerima pelayanan dari lembaga cenderung baik karena sebagai organisasi sosial kemasyarakatan yang berdasarkan Islam mereka memperlakukan mustahik sebagai keluarga. Perspektif bisnis internal yang meliputi pembelajaran, kemampuan untuk berubah, penanganan keluhan pelanggan, waktu yang diperlukan untuk menangani keluhan dan akuntabilitas organisasi juga dirasakan kurang karena bukan berorientasi profit, melainkan untuk kepentingan ibadah. Perspektif pertumbuhan dan pembelajaran didasarkan pada pertumbuhan dan pembelajaran SDM (karyawan didasarkan pada kepuasan karyawan sebagai human capital bagi organisasi menunjukkan bahwa karyawan yang dimiliki oleh lembaga zakat tersebut relatif masih dilandasi oleh faktor ibadah, loyalitas yang ditunjukkan oleh karyawan dan usaha untuk belajar secara otodidak dilandasi untuk ibadah dan mencari ridha Allah SWT semata.

O PAPEL DO BALANCED SCORECARD NA GESTÃO DA INOVAÇÃO

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Fábio Frezatti

2014-06-01

Full Text Available This paper aims to study how the Balanced Scorecard is related to the process of innovation in organizations. As a contribution, the work expands the usefulness of the model, BY specifying external stimuli, dynamic tension, innovation strategies and perceived innovation success. This is a descriptive study developed from a sample of 121 companies by means of a questionnaire survey. The data analysis was done with use of structural equation modelling. The findings suggest a complex long-term process, vital for companies that have their perception of success influenced by elements from outside the organization (external stimuli and internal stimuli (dynamic voltage and innovation strategies. Innovation management becomes reckless in the absence of mechanisms that balance the tensions evidenced by indicators including conflicting temporal dimension in the long term, and the risk is greater when the perception of success is captured solely by short-term financial indicators.

Using a nursing balanced scorecard approach to measure and optimize nursing performance.

Science.gov (United States)

Jeffs, Lianne; Merkley, Jane; Richardson, Sandy; Eli, Jackie; McAllister, Mary

2011-04-01

The authors give an overview of one healthcare organization's experience in developing a nursing strategic plan and nursing balanced scorecard (NBS) using a focused planning process involving strategy mapping. The NBS is being used at this organization to manage the nursing strategic plan by leveraging and improving nursing processes and organizational capabilities as required, based on data and transparent communication of performance results to key stakeholders. Key strategies and insights may help other nurse leaders in developing or refining strategic approaches to measuring nursing performance. Vital to the success of an organization's strategic plan are ongoing endorsement, engagement and visibility of senior leaders. Quality of decisions made depends on the organization's ability to collect data from multiple sources using standardized definitions, mine data and extract them for statistical analysis and effectively present them in a compelling and understandable way to users and decision-makers.

Developing a Respiratory Depression Scorecard for Capnography Monitoring

Directory of Open Access Journals (Sweden)

Katie Felhofer

2013-01-01

Full Text Available Pulse oximetry is the most common way to measure a patient's respiratory status in the hospital setting; however, capnography monitoring is a more accurate and sensitive technique which can more comprehensively measure respiratory function. Due to the limited number of capnography monitoring equipment at the University of Minnesota Medical Center-Fairview (UMMC-Fairview, we analyzed which patients should preferentially be chosen for capnography monitoring over pulse oximetry based on risk of respiratory depression. We conducted a retrospective chart review of all serious opioid-induced over-sedation events that occurred at UMMCFairview between January 1, 2008 and June 30, 2012. Thirteen risk factors were identified which predispose patients to respiratory depression. The average patient demonstrated 3.75 risk factors. The most commonly occurring risk factor was the concomitant use of multiple opioids or an opioid and a CNS-active sedative, followed by an ASA score 䊫 3. Based on this data, we developed a scorecard for choosing patients at the most risk of developing respiratory depression; these patients are the best candidates for capnography. Although further studies are necessary to corroborate this research, at this time giving extra consideration to patients demonstrating the previously stated risk factors is prudent when assessing those patients most in need of capnography.   Type: Student Project

Um estudo sobre a aderência do Balanced Scorecard às empresas abertas e fechadas Adherence to the Balanced Scorecard in public and private companies

Directory of Open Access Journals (Sweden)

Daniel Augusto Dietschi

2008-04-01

Full Text Available Diversos estudos têm apontado que a busca das empresas abertas em atender às expectativas dos acionistas pode muitas vezes ter como conseqüência a tomada de decisões com foco no lucro imediato. Isso teria como conseqüência a perda de oportunidades de investimento em projetos mais lucrativos, com retorno a médio e longoprazo. Alguns pesquisadores entendem que esse fato pode ser sanado com o uso de instrumentos de gestão que proporcionem o equilíbrio entre aspectos financeiros e não-financeiros na empresa. Dentre esses pesquisadores, Kaplan e Norton afirmam ser essa a principal virtude do Balanced Scorecard (BSC. Considerando o problema a que esse instrumento visa a solucionar, o presente estudo buscou identificar se as suas características são mais aderentes às empresas abertas do que às fechadas. A questão foi investigada através de uma survey envolvendo a participação de executivos de 77 empresas com faturamento acima de R$10 milhões. Análises de distribuições de freqüência, testes qui-quadrado e testes Phi e Cramérs V foram realizados com o apoio da ferramenta SPSS. Os resultados indicam que as características do BSC são mais aderentes às empresas abertas do que às fechadas, sendo os aspectos financeiros predominantes nas empresas com ações negociadas na Bolsa de Valores.Various studies have indicated that public companies search to meet shareholder expectations can often lead to decision making with a short-term profit focus. This would lead to the loss of investment opportunities in more profitable medium and long-term return projects. Some researchers believe that this problem can be solved by using management tools that favor a balance between financial and non-financial aspects in the company. Among these researchers, Kaplan and Norton argue that this is the main virtue of the Balanced Scorecard (BSC. Considering the problem BSC intends to solve, this study aims to identify if its characteristics are more

System Dynamics Modeling as a Supporting Tool in order to Uncover Relevant KPI’s as well as Their Main Relations in the Process of Constructing a Balanced Scorecard

DEFF Research Database (Denmark)

Nielsen, Steen; Nielsen, Erland Hejn; Bjoern Pedersen, Lars

This paper focuses on how system dynamics modelling can contribute to an increased understanding of business, which is necessarily to identify those variables that are strongest in relation to supporting the company's strategy execution through the use of the Balanced Scorecard. Strategic plannin...

Climate change science : high quality greenhouse gas emissions data are a cornerstone of programs to address climate change

Science.gov (United States)

2009-02-24

This testimony focuses on (1) the importance of quality data on emissions in the context of a program intended to limit greenhouse gas emissions, and (2) key considerations in developing reliable data on greenhouse gas emissions. This testimony is ba...

Emission Facilities - Air Emission Plants

Data.gov (United States)

NSGIC Education | GIS Inventory — Represents the Primary Facility type Air Emission Plant (AEP) point features. Air Emissions Plant is a DEP primary facility type related to the Air Quality Program....

The establishment of the atmospheric emission inventories of the ESCOMPTE program

Science.gov (United States)

François, S.; Grondin, E.; Fayet, S.; Ponche, J.-L.

2005-03-01

Within the frame of the ESCOMPTE program, a spatial emission inventory and an emission database aimed at tropospheric photochemistry intercomparison modeling has been developed under the scientific supervision of the LPCA with the help of the regional coordination of Air Quality network AIRMARAIX. This inventory has been established for all categories of sources (stationary, mobile and biogenic sources) over a domain of 19,600 km 2 centered on the cities of Marseilles-Aix-en-Provence in the southeastern part of France with a spatial resolution of 1 km 2. A yearly inventory for 1999 has been established, and hourly emission inventories for 23 days of June and July 2000 and 2001, corresponding to the intensive measurement periods, have been produced. The 104 chemical species in the inventory have been selected to be relevant with respect to photochemistry modeling according to available data. The entire list of species in the inventory numbers 216 which will allow other future applications of this database. This database is presently the most detailed and complete regional emission database in France. In addition, the database structure and the emission calculation modules have been designed to ensure a better sustainability and upgradeability, being provided with appropriate maintenance software. The general organization and method is summarized and the results obtained for both yearly and hourly emissions are detailed and discussed. Some comparisons have been performed with the existing results in this region to ensure the congruency of the results. This leads to confirm the relevance and the consistency of the ESCOMPTE emission inventory.

The impact of transmission constraints on the emissions leakage under cap-and-trade program

International Nuclear Information System (INIS)

Sauma, Enzo

2012-01-01

Several regional cap-and-trade (C and T) programs are considered or implemented in the United States to control greenhouse gas emissions from the power sector. One concern is the possibility of emissions leakage due to a lack of coherence in the geographic scope of the regional electricity market and the C and T program. Leakage in the context of regulating CO 2 emissions is defined as the short-run displacement of CO 2 emissions from the capped region to other uncapped regions due to the imposition of a regional C and T scheme. However, the presence of transmission congestion could interact with regulations in an unanticipated way to determining whether leakage would occur and its magnitude if happens. In this paper, we use a two-node network to study the conditions under which the CO 2 leakage would happen in a radial network under a C and T program. These conditions are related to transmission capacity, merit order change, and relative production cost between capped and uncapped regions. Since CO 2 leakage would likely occur in a radial network during the time when there is surplus transmission capacity, if regional CO 2 policies could influence power grid management and operations decisions, then there might be space for a better multi-objective coordination. - Highlights: ► We study conditions under which the CO 2 leakage would happen under a C and T program. ► Conditions relate to transmission capacity, merit order change and production cost. ► Transmission congestion interacts with environmental regulations. ► CO 2 leakage would likely occur when there is surplus transmission capacity. ► Power grid management and operations decisions should be carefully scrutinized.

THE CONTRIBUTION OF THE BALANCED SCORECARD AS A STRATEGIC MANAGEMENT TOOL IN MANAGEMENT SUPPORT

Directory of Open Access Journals (Sweden)

Sadi A., Scaramussa

2010-01-01

Full Text Available Balanced scorecard - BSC – treated initially as a system of performance measurement with base in indicators, that through time improved and today it is possible to affirm that it is a management tool. It presents an order of concepts and preexisting ideas in a logical, objective and intelligent way. Its correct application implies a series of advantages, such as the integration of financial and nonfinancial measures, the communication feedback of the strategy, the bond with planning and budget, major focus in aligning the organization.The benefits of the implantation are the most variable, where we can aim that the BSC offers a methodology of enterprise management that only proposes as financial measurement indicators the operational performance. The strategic application transforms that methodology into a management tool and available to the whole organization.

Modifying the Balanced Scorecard for a Network Industry The Case of the Clearing Industry

Science.gov (United States)

Chlistalla, Michael; Schaper, Torsten

The Balanced Scorecard (BSC) is a well-established framework for the management of a company as it integrates financial and non-financial perspectives. Little attention has been given to its theoretical and conceptual valuation. We illustrate how the stakeholder value theory corresponds with the concept of the BSC and show the importance of underlying cause-and-effect relationships between its perspectives. For the case of clearing in Europe which is currently facing profound changes, we present our three-phased approach how to adjust and to extend Kaplan and Norton’s original concept. We modify the generic BSC by adding risk management as a separate perspective and by integrating competition and IT. Based on multiple case studies, we then validate whether the modified BSC is suited to meet the specifics of the clearing industry.

Success factors for implementation of the balanced scorecard in a NHS multi-agency setting.

Science.gov (United States)

Radnor, Zoe; Lovell, Bill

2003-01-01

Even though the balanced scorecard (BSC) has become a highly popular performance management tool, usage in local public sector National Health Service (NHS) organisations is still rare. This paper conditionally outlines some grounds in supporting such usage. In particular underlying conceptual concerns with the BSC system and its implementation pitfalls require full consideration. This paper then outlines some factors to be taken into account for "successful" BSC implementation in a NHS multi-agency setting. These findings emerged from a series of focus groups that took place with contributors drawn from all the key organisations within the Bradford Health Action Zone. Finally, this paper argues that if key criteria are met, successful implementation of the BSC may then proceed. However, "blind" BSC implementation without consideration of these factors may result in potential "failure".

Free-electron laser emission architecture impact on extreme ultraviolet lithography

Science.gov (United States)

Hosler, Erik R.; Wood, Obert R.; Barletta, William A.

2017-10-01

Laser-produced plasma (LPP) EUV sources have demonstrated ˜125 W at customer sites, establishing confidence in EUV lithography (EUVL) as a viable manufacturing technology. However, for extension to the 3-nm technology node and beyond, existing scanner/source technology must enable higher-NA imaging systems (requiring increased resist dose and providing half-field exposures) and/or EUV multipatterning (requiring increased wafer throughput proportional to the number of exposure passes). Both development paths will require a substantial increase in EUV source power to maintain the economic viability of the technology, creating an opportunity for free-electron laser (FEL) EUV sources. FEL-based EUV sources offer an economic, high-power/single-source alternative to LPP EUV sources. Should FELs become the preferred next-generation EUV source, the choice of FEL emission architecture will greatly affect its operational stability and overall capability. A near-term industrialized FEL is expected to utilize one of the following three existing emission architectures: (1) self-amplified spontaneous emission, (2) regenerative amplifier, or (3) self-seeding. Model accelerator parameters are put forward to evaluate the impact of emission architecture on FEL output. Then, variations in the parameter space are applied to assess the potential impact to lithography operations, thereby establishing component sensitivity. The operating range of various accelerator components is discussed based on current accelerator performance demonstrated at various scientific user facilities. Finally, comparison of the performance between the model accelerator parameters and the variation in parameter space provides a means to evaluate the potential emission architectures. A scorecard is presented to facilitate this evaluation and provides a framework for future FEL design and enablement for EUVL applications.

A REVIEW OF BALANCED SCORECARD FRAMEWORK IN HIGHER EDUCATION INSTITUTION (HEIS

Directory of Open Access Journals (Sweden)

Fahmi Fadhl Al-Hosaini

2015-01-01

Full Text Available Many studies have been conducted to investigate the effectives of the BSC in organisations. It is observed that many organisations adopt different perspectives suitable for their functions in line with their vison, mission and strategic themes. Some reseachers have highlighted its relevance to Higher Education institutions. However, previous studies have not defined wich perspectives are most relevant for public HEIs, which are not for profit by nature. Higher Educational Institutions (HEIs are involved in routine processes of providing tertiary education in colleges, universities, and institutes including both undergraduate and postgraduate programmes, vocational and education training. One of the aims of HEIs is to achieve results in terms of products and services for the customers and other stake holders. In this paper, we review recent studies in top journals using the Balanced Scorecard Framework in HEIs. The paper identifies the relenvant perspectives for HEIs and presents its contextual analysis. When implemented, this can be used to monitor their performance and enable them to adjust to emerging challenges that come as a result of implementing key strategies.

A concepção de um balanced scorecard numa instituição de ensino superior público

OpenAIRE

Santos, Óscar Manuel Simplício

2015-01-01

Mestrado em Contabilidade O Balanced Scorecard foi apresentado em 1992, por Robert Kaplan e David Norton, para responder à necessidade das empresas terem uma ferramenta que as pudesse auxiliar na medição do seu desempenho organizacional. No ano de 1996, Kaplan e Norton apresentaram uma versão melhorada do BSC, que pudesse auxiliar as organizações, na gestão das suas estratégias. O objetivo deste estudo é contribuir para o conhecimento sobre a utilização do BSC numa instituição de ensino su...

ENVIRONMENTAL-BALANCED SCORECARD DAN ETIKA BISNIS ISLÂM (Suatu Sintesis Manajemen Strategi dalam Persaingan Global

Directory of Open Access Journals (Sweden)

Rudy Haryanto Rudy Haryanto

2013-08-01

Full Text Available Abstract: Business activity is an integral part of economic discourse. Islamic economy system starts from ethical awareness. For its viability, a company runs an old fashioned-management, it is a material-prosperity attainmnet oriented. However, it results a social contradiction. In Islamic ethic, a business must combine material and moral indicators emphesizing profit and expediency harmonies. Islamic business must be on the basis of natural and human resources that is moved by a motivation of dynamic devotion. Thus, it is  significant to have a management strategy that are religious, morality, and humanity oriented. Furthermore, the paradigm change that company goal maintaining the financial aspect change into social and environmental aspects is certain.   Key Words: Manajemen srategis, etika, perusahaan, lingkungan, dan Balanced Scorecard

IS THE BALANCED SCORECARD USEFUL IN A COMPETITIVE INDUSTRY? : Using Tesco PLC as a case study in the UK grocery retail industry.

OpenAIRE

Vu , Mai

2016-01-01

Measuring performance was not only to know how a business is performing but also to enable it to perform better. Since the traditional performance measures could not provide sufficient information for managers to improve and maximize the future performance, performance measurement frameworks have been evolved in order to provide a more “balanced” view of organizational performance. The purpose of the thesis was to explore the reasons that make Balanced Scorecard popular and different from...

International Experience with Key Program Elements of IndustrialEnergy Efficiency or Greenhouse Gas Emissions Reduction Target-SettingPrograms

Energy Technology Data Exchange (ETDEWEB)

Price, Lynn; Galitsky, Christina; Kramer, Klaas Jan

2008-02-02

Target-setting agreements, also known as voluntary ornegotiated agreements, have been used by a number of governments as amechanism for promoting energy efficiency within the industrial sector. Arecent survey of such target-setting agreement programs identified 23energy efficiency or GHG emissions reduction voluntary agreement programsin 18 countries. International best practice related to target-settingagreement programs calls for establishment of a coordinated set ofpolicies that provide strong economic incentives as well as technical andfinancial support to participating industries. The key program elementsof a target-setting program are the target-setting process,identification of energy-saving technologies and measures usingenergy-energy efficiency guidebooks and benchmarking as well as byconducting energy-efficiency audits, development of an energy-savingsaction plan, development and implementation of energy managementprotocols, development of incentives and supporting policies, monitoringprogress toward targets, and program evaluation. This report firstprovides a description of three key target-setting agreement programs andthen describes international experience with the key program elementsthat comprise such programs using information from the three keytarget-setting programs as well as from other international programsrelated to industrial energy efficiency or GHG emissionsreductions.

Evidence of institutionalizing elements in the Balanced Scorecard in the book Strategy in action: a view based on institutional theory

Directory of Open Access Journals (Sweden)

Paschoal Tadeu Russo

2012-04-01

Full Text Available The Balanced Scorecard (BSC is a methodology that allows managers to define and implement a set of financial or nonfinancial indicators in a balanced way to assess an organization's performance from four viewpoints. Many companies are unsuccessful in their implementation of the BSC. This lack of success may be attributed to different factors, such as strategic problems, planning failures, and poorly defined targets and goals. However, the failed implementation may be attributed in part to the failure to institutionalize habits and routines. In this regard, this objective of this paper is to use institutional theory to determine whether the book Strategy in Action: Balanced Scorecard contains evidence that the BSC model proposed by the authors (Kaplan & Norton includes elements that favor the model's institutionalization. For this purpose, a qualitative bibliographic survey was prepared. The survey revealed 404 clues that were rated according to Tolbert and Zucker's description of the processes inherent to institutionalization and to Scott's proposed framework of legitimation/legitimizing. These findings suggest that the book primarily legitimizes the BSC by examining organizations and describes it as an acknowledged management instrument. The aspects supporting the semi-institutional stage (26% of the findings and the total institutionalization stage (10% of findings suggest that the authors intended to propose a tool without focusing on the institutionalization process, which may partly explain the great difficulty faced by companies attempting to implement this methodology.

Emission trading: A discussion paper

International Nuclear Information System (INIS)

1992-05-01

Emission trading is a market-based incentive program designed to control air emissions in which a cap is placed on the total quantity of pollutants allowed to be emitted in an airshed. Appropriate shares of this amount are allocated among participating emission sources, and participants can buy or sell their shares. Advantages of emission trading include its potential to achieve air emission targets at a lower cost than the traditional command and control approach, and its ability to accommodate economic growth without compromising environmental quality. A study was conducted to evaluate the potential use of emission trading programs to achieve emission reduction goals set for nitrogen oxides, volatile organic compounds (VOC), and sulfur oxides. Emission trading programs in the USA are reviewed and a set of factors important for the success of emission trading are identified. Key policy and design issues related to an emission trading program are identified, explained, and discussed. Administrative issues are then analyzed, such as legislative authority, monitoring and enforcement requirements, and trading between jurisdictions. A preliminary assessment of emission trading for control of NOx and VOC in the Lower Fraser Valley indicates that emission trading would be feasible, but legislative authority to implement such a program would have to be introduced

Gestão pública através de mapas estratégicos do Balanced Scorecard: um estudo de caso do Festival Floripa Teatro Isnard Azevedo = Public management through the Balanced Scorecard strategy maps : a case study of The Theatre Floripa Festival Isnard Azevedo

Directory of Open Access Journals (Sweden)

Sérgio Murilo Petri

2014-12-01

Full Text Available A melhoria na gestão é assunto iminente no Serviço Público, remetendo, aos gestores, a busca por novas formas de gerir, com vistas a atingir o objetivo final do Estado - atender às necessidades da população. A adequação das diretrizes estratégicas com os processos organizacionais permite a identificação, compreensão e coordenação dos processos administrativos de maneira eficiente, proporcionando o cumprimento dos princípios constitucionais da Administração Pública. Com o objetivo de contribuir para esta discussão, o presente artigo propõe a utilização do Mapa Estratégico do Balanced Scorecard para melhoria e aperfeiçoamento da gestão estratégica e orçamentária dos entes públicos. Quanto aos aspectos metodológicos, o estudo apresenta caráter científico, exploratório, com abordagem qualitativa e é classificado como um estudo de caso. Os instrumentos de pesquisa foram: a análise documental; a aplicação de questionário com a direção da Fundação Cultural de Florianópolis Franklin Cascaes (FCFFC e coordenação do Festival Floripa Teatro Isnard Azevedo; e a observação, mediante visitas técnicas à entidade e à 18ª edição do evento, ocorrida em 2011. Ao longo do estudo ficam evidenciadas as vantagens da adaptação do Balanced Scorecard na esfera pública por meio da construção do Mapa Estratégico do festival, permitindo a interação entre as quatro perspectivas - financeira, clientes, processos internos e aprendizado e crescimento e a missão da FCFFC, bem como da percepção do papel da ferramenta como norteador das decisões estratégicas e orçamentárias do evento e da entidade.The improvement in the management issue is imminent in the Public Service, making managers search for new ways of management in order to achieve the ultimate goal of the state – attend on the needs of the population. The adequacy of the strategic guidelines with organizational processes allows the identification, the

Emissions Trading Resources

Science.gov (United States)

Learn about emissions trading programs, also known as cap and trade programs, which are market-based policy tools for protecting human health and the environment by controlling emissions from a group of sources.

The designing and development of a "Balanced Scorecard" for the International Procurement Department of the Procurement Directorate in the Hellenic Navy Supply Center

OpenAIRE

Polymenidis, Ilias

2003-01-01

Approved for public release; distribution is unlimited The Balanced Scorecard (BSC) is a performance management model that has been successfully implemented both in the private and public sectors. It is a framework for translating an organization's mission into an integrated set of performance indicators. Kaplan and Norton (1996) developed a BSC model, which has four generic perspectives: Financial, Customer, Internal Processes, and Learning and Growth. The objective of this research is to...

Critical factors in implementing the Balanced Scorecard-BSC Fatores críticos na implantação do Balanced Scorecard-BSC

Directory of Open Access Journals (Sweden)

Fábio Augusto de Lucca Moreira

2013-03-01

Full Text Available Several issues can be raised regarding the critical factors for implementing management models such as the Balanced Scorecard (BSC. The success demands the understanding of the model by the implementation team and the workers involved. The entertainment industry, to which the Beach Park Hotel and Tourism, presents peculiarities that make the implementation of a management model a bigger challenge, and a segment that tends to grow at a rate of 10, 6% per year until 2016. Focusing the organization and context, this study aims to identify the critical factors of implementation of the BSC, through a case study, descriptive. The results showed the following critical factors for the implementation of the BSC: the absence of a culture of strategic planning, the complexity of the business and project, the history of a management style centralized and authoritarian, the centralization of the BSC at the top, restriction of management time to devote to the project; the absence of an information system, to support the project; not performing training and the lack of external consultants. In promoting organizational change, lacked adequate involvement of the leadership and and the support of the management of the dome. In successful cases, the history of management-oriented learning serves as the basis for a proper definition of the critical needs of the organization, and defining the appropriate indicators, factors that, in the case in focus, proved absent in a company without culture of planning. Normal 0 21 false false false PT-BR X-NONE X-NONE MicrosoftInternetExplorer4 Inúmeras questões podem ser levantadas acerca dos fatores críticos para a implantação de modelos de gestão como o Balanced Scorecard (BSC. O êxito demanda a compreensão do modelo, por parte da equipe de implantação e dos colaboradores envolvidos. Ressalta-se que a indústria do entretenimento, em que se insere o Beach Park Hotéis e Turismo, possui particularidades que tornam

Diagnóstico Situacional y Aplicación de la Metodología del Balanced Scorecard en el Grupo Pesquero Servigrup

OpenAIRE

Espol; Villafuerte Muñoz, Anahí

2017-01-01

Objetivo proponer la metodología del balanced scorecard como sistema de control de gestión en el grupo servigrup cuya actividad económica principal es la pesca marítima continental. Se efectuará el diagnóstico situacional de dicha organización con la finalidad de conocer sus operaciones, modelo de managment, cultura y clima organizacional utilizando herramientas como entrevistas no estructuradas y encuestas a los principales ejecutivos de las distintas áreas, también se emplearán instrumentos...

The balanced scorecard as a strategic management tool: its application in the regional public health system in Campania.

Science.gov (United States)

Impagliazzo, Cira; Ippolito, Adelaide; Zoccoli, Paola

2009-01-01

Health, as a primary and advanced need, can only be guaranteed through the appropriate management of dedicated resources. As in any situation where funds are limited, it is vital to have logical frameworks and tools to set up structures capable of making a complex system like the health service work. Only through an appropriate and competent activity of governance can such structures be identified, organized, and rendered operational. This can be achieved by using ad hoc tools such as the Balanced Scorecard. Its application in the case of the Regional Government of Campania indicates that it is a valid tool in all circumstances except in situations of crisis.

Analyzing key performance indicators of e-commerce using balanced scorecard

Directory of Open Access Journals (Sweden)

Seyed Kamal Chaharsooghi

2016-02-01

Full Text Available E-commerce as one of the most significant aspects of innovation in business processes is what takes place in companies across the world. The gap between information and communications technology and e-business application is called the digital divide. It is necessary to understand the reasons for the failure of commercial sites. Here the objective is to assess the commercial sites of Iran. Different methods are adopted to evaluate sites and electronic stores. The balanced scorecard is a rarely adopted method of concern to evaluate these sites in Iran. The survey methodology and Delphi technique are applied in building the research tools, which led to the development of a questionnaire. Through applying the BSC approach, the numbers of indicators in each of the four perspectives of BSC were identified. The DEMATEL technique is applied to determine the importance of different perspectives and to identify the causal correlations among the four perspectives. The results generated by SMART PLS graphics, the Structural Equation Modeling software, confirm the adequacy of this proposed model for websites. The findings here indicate that the growth and learning perspective have the greatest impact on the other perspectives while the other perspectives mostly affect the financial perspective.

Performance measurement using balanced scorecard: A case study of pipe industry

Directory of Open Access Journals (Sweden)

Amer Hosseini

2013-05-01

Full Text Available Strategic assessment of the organizational performance in the industrial environment is one of the primary and essential prerequisites for developing improvement plans in organizations. This issue is so crucial that one of the on-going affairs in the organizations is to identify the weakness and strength points. One of the effective models for assessing the organizations performance is balance scorecard (BSC model, which examines all the aspects of an organization. The proposed study of this paper investigates the existing strategic objectives in the strategy map of a pipe company located in city of Shiraz, Iran. The proposed study of this paper designs a questionnaire and distributes it among 31 managers, 94 regular employees and 110 customers of this firm for the fiscal year ended 2011. The results of our study indicate that the firm could reach 41.4% of its financial objectives, 87.38% of its customers’ requirements, 66.13% of internal processes and 70.94% of its learning necessities according to four major BSC requirements. In summary, the firm could reach 66.45 % of its requirements during the fiscal year of 2011.

Consistência das Estratégias de Instituições de Ensino Superior: Um Estudo baseado na Percepção dos Stakeholders utilizando-se do Balanced Scorecard

Directory of Open Access Journals (Sweden)

Alexsandra Barcelos Dias

2016-01-01

Full Text Available A orientação estratégica da empresa foi concebida como uma ferramenta de gestão conhecida como o Balanced Scorecard (BSC, que objetiva medir e monitorar a estratégia em ação. Este trabalho teve como objetivo verificar a consistência estratégica na percepção dos stakeholders nas Instituições de Ensino Superior (IES privadas, por meio das perspectivas do Balanced Scorecard. A metodologia utilizada foi uma pesquisa descritiva, por meio de uma abordagem quantitativa e com coleta de dados por meio de questionário aplicado em quatro IES no Estado de Minas Gerais, com diretores/coordenadores, professores e alunos denominados de stakeholders, para identificar, a partir de um modelo de Balanced Scorecard com quatro indicadores em cada perspectiva (financeira, clientes, aprendizagem e crescimento e processos internos, a consistência das estratégias percebida por esses grupos. Os principais resultados apontaram para uma diferença de percepção dos gestores quanto às perspectivas, com um grau de importância maior dado à perspectiva “Aprendizagem e Crescimento” e “Processos Internos”. O grupo de professores foi o que atribuiu menos importância para a perspectiva “Clientes”. As principais inconsistências encontradas foram na perspectiva “Processos Internos”. A perspectiva “Financeira” foi a que apresentou menos gaps, quando comparada entre os grupos, o que revela uma inconsistência estratégica nas IES por meio da percepção dos stakeholders. Conclui-se que a consistência estratégica pode contribuir com a competitividade organizacional, identificando a existência de alinhamento nas ações desenvolvidas que resultam em maior eficiência para um cenário competitivo de acordo com seus interessados.

Corporation José R. Lindley: Balanced Scorecard Implementation

Directory of Open Access Journals (Sweden)

Kety Lourdes Jáuregui Machuca

2008-05-01

Full Text Available José R. Lindley Corporation is one of the most important organizations that operates in the country with a prestigious tradition in the market of sodas trough its leader brand “Inca Kola”. This enterprise has as its main character keeping in the vanguard of the sector, demonstrating a high competitive level in the recent years. With the aim of keeping its leadership, facing successfully the diffi cult environment of the local market and entering international markets, José R. Lindley Corporation has constantly worried about incorporating management philosophies and tools that allow guaranteeing its sustainability in the time with a vision about the future. In this sense, it decided to implement a Balanced Scorecard (BSC, as a tool to measure and improve its productivity and effi ciency, in the framework of its corporative strategy. In other words, the BSC facilitated monitoring the degree of accuracy in the implementation of its strategy. In this context, the case illustrates how the process of the implementation of a BSC in José R. Lindley Corporation was performed, showing the complexity of the process that involved fi nancial resources and an important dedication of the organization, specially those ones who comes from the High Direction and the Information Systems Area to provide technological support. In addition, the case shows how it is possible to translate a strategy into a group of objectives and specifi c measures trough the BSC. Based on the cause-effect relation, it links the objectives with its respective indicators, strategic initiatives and corresponding plans of action.

A balanced scorecard for health services in Afghanistan.

Science.gov (United States)

Peters, David H; Noor, Ayan Ahmed; Singh, Lakhwinder P; Kakar, Faizullah K; Hansen, Peter M; Burnham, Gilbert

2007-02-01

The Ministry of Public Health (MOPH) in Afghanistan has developed a balanced scorecard (BSC) to regularly monitor the progress of its strategy to deliver a basic package of health services. Although frequently used in other health-care settings, this represents the first time that the BSC has been employed in a developing country. The BSC was designed via a collaborative process focusing on translating the vision and mission of the MOPH into 29 core indicators and benchmarks representing six different domains of health services, together with two composite measures of performance. In the absence of a routine health information system, the 2004 BSC for Afghanistan was derived from a stratified random sample of 617 health facilities, 5719 observations of patient-provider interactions, and interviews with 5597 patients, 1553 health workers, and 13,843 households. Nationally, health services were found to be reaching more of the poor than the less-poor population, and providing for more women than men, both key concerns of the government. However, serious deficiencies were found in five domains, and particularly in counselling patients, providing delivery care during childbirth, monitoring tuberculosis treatment, placing staff and equipment, and establishing functional village health councils. The BSC also identified wide variations in performance across provinces; no province performed better than the others across all domains. The innovative adaptation of the BSC in Afghanistan has provided a useful tool to summarize the multidimensional nature of health-services performance, and is enabling managers to benchmark performance and identify strengths and weaknesses in the Afghan context.

Cooperation and competition: balanced scorecard and hospital privatization.

Science.gov (United States)

Aidemark, Lars-Göran

2010-01-01

In 2000 the Skåne Region (a public authority) and a private contractor made a five-year agreement for the provision of both in-patient care and out-patient medical services to about 30,000 inhabitants in the south-east part of the region. The Skåne Region is the main provider of health care to about one million inhabitants in the south of Sweden and is responsible for all health care (private and public), including ten hospitals. This paper seeks to answer the question of how the Skåne Region can control and cooperate with a private contractor, entering into competition with the public health care providers in the region. This is a longitudinal study conducted between 2001-2006. It is based on 28 taped interviews with employees responsible for the contracting process, participating observations and comprehensive secondary material. The study presents experiences made by the contractor and the public authority on how to work out and follow-up assignments within the health care sector regarding patient interest, public interest and professional medical interest. Measurement within the frames of the balanced scorecard (BSC) made it possible to control both volumes and health care quality delivered by the private competing contractor. The political purchaser claims that the Skåne Region has established a cost-effective and successful control system based on trust and measurement. This paper reports on a control system, between public purchaser and a private provider within health care, that focuses on and follow-up not only health care production but also health care quality.

Discussing Feedback System Thinking in Relation to Scenario Evaluation in a Balanced Scorecard Setup

DEFF Research Database (Denmark)

Nielsen, Steen; Nielsen, Erland Hejn

2012-01-01

Since the emergence of the Balanced Scorecard (BSC) at the beginning of the 1990s, literature has intensively discussed the problems of the cause and effect relationships, the time-delay elements between measures and perspectives and the concepts of feedback loops. This paper focuses on the use...... of the System Dynamics Modeling approach to deal with these three problems, an approach first suggested by Forrester back in 1958. The wide scope of application of BSC as a decision-supporting instrument continues to spur the interest in BSC. We have used an actual case as inspiration on which our model...... construction and our simulation scenarios are based. Our findings suggest that the idea of linking BSC and System Dynamics together based on properties of the systems dynamic nature seem to be both a natural and a relevant development. Furthermore, our simulations demonstrate the ability to: (1) provide...

Banking behavior under uncertainty: Evidence from the US Sulfur Dioxide Emissions Allowance trading program

International Nuclear Information System (INIS)

Rousse, Olivier; Sevi, Benoit

2006-02-01

The aim of this paper is to examine portfolio management of emission allowances in the US Sulfur Dioxide Emissions Allowance Trading Program, to determine whether utilities have a real motive to bank when risk increases. We test a theoretical model linking the motivation of the firm to accumulate permits in order to prepare itself to face a risky situation in the future. Empirical estimation using data for years 2001 to 2004 provides evidence of a relationship between banking behavior and uncertainty the utility is facing with. (authors)

Description and application of the EAP computer program for calculating life-cycle energy use and greenhouse gas emissions of household consumption items

NARCIS (Netherlands)

Benders, R.M.J.; Wilting, H.C.; Kramer, K.J.; Moll, H.C.

2001-01-01

Focusing on reduction in energy use and greenhouse gas emissions, a life-cycle-based analysis tool has been developed. The energy analysis program (EAP) is a computer program for determining energy use and greenhouse gas emissions related to household consumption items, using a hybrid calculation

A Quality Scorecard for the Administration of Online Education Programs: A Delphi Study

Science.gov (United States)

Shelton, Kaye

2010-01-01

As the demands for public accountability increase for the higher education industry, institutions are seeking methods for continuous improvement in order to demonstrate quality within programs and processes, including those provided through online education. Because of the rapid growth of online education programs, institutions are further called…

From Performance Measurement to Strategic Management Model: Balanced Scorecard

Directory of Open Access Journals (Sweden)

Cihat Savsar

2015-03-01

Full Text Available Abstract: In Today’s competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information society, the presence of business structures have changed and the values of non-financial assets have increased in this period. So some systems have emerged based on intangible assets and to measure them instead of tangible assets and their measurements. With economic and technological development multi-dimensional evaluation in the business couldn’t be sufficient.  Performance evaluation methods can be applied in business with an integrated approach by its accordance with business strategy, linking to reward system and cause effects link established between performance measures. Balanced scorecard is one of the commonly used in measurement methods. While it was used for the first time in 1992 as a performance measurement tool today it has been used as a strategic management model besides its conventional uses. BSC contains customer perspective, internal perspective and learning and growth perspective besides financial perspective. Learning and growth perspective is determinant of other perspectives. In order to achieve the objectives set out in the financial perspective in other dimensions that need to be accomplished, is emphasized. Establishing a causal link between performance measures and targets how to achieve specified goals with strategy maps are described.

Competing values in healthcare: balancing the (un)balanced scorecard.

Science.gov (United States)

Wicks, Angela M; St Clair, Lynda

2007-01-01

Facing a complex environment driven by two decades of dramatic change, healthcare organizations are adopting new strategic frameworks such as the Balanced Scorecard (BSC) to evaluate performance (Kaplan and Norton 1992). The BSC was not originally developed as a performance management tool, however. Rather, it was designed as a tool to communicate strategy and, as such, provides little guidance when actual outcomes fall short of desired outcomes. In addition, although the BSC is an improvement over exclusively financial measures, it has three conceptual limitations that are especially problematic for evaluating healthcare organizations: (1) it underemphasizes the employee perspective, (2) it is founded on a control-based management philosophy, and (3) it emphasizes making trade-offs. To address these limitations, we propose using the Competing Values Framework (CVF), a theoretically grounded, comprehensive approach to understanding and improving organizational and managerial performance by focusing on four action imperatives: competing, controlling, collaborating, and creating. The CVF pays particular attention to the employee perspective, is consistent with a commitment-based management philosophy, and emphasizes transcending apparent paradoxes to identify win-win solutions. Rather than focusing on customer satisfaction or employee satisfaction, the CVF looks for ways to satisfy customers and employees while still addressing financial constraints and growth opportunities. The CVF also can be used to assess both the culture of the organization and the competencies of individual managers, thereby providing a clear link between strategy and implementation.

The Methodical Approach to Assessment of Enterprise Activity on the Basis of its Models, Based on the Balanced Scorecard

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Minenkova Olena V.

2017-12-01

Full Text Available The article proposes the methodical approach to assessment of activity of enterprise on the basis of its models, based on the balanced scorecard. The content is presented and the following components of the methodical approach are formed: tasks, input information, list of methods and models, as well as results. Implementation of this methodical approach provides improvement of management and increase of results of enterprise activity. The place of assessment models in management of enterprise activity and formation of managerial decision has been defined. Recommendations as to the operations of decision-making procedures to increase the efficiency of enterprise have been provided.

Improved Fossil/Industrial CO2 Emissions Modeling for the North American Carbon Program

Science.gov (United States)

Gurney, K. R.; Seib, B.; Mendoza, D.; Knox, S.; Fischer, M.; Murtishaw, S.

2006-12-01

The quantification of fossil fuel CO2 emissions has implications for a wide variety of scientific and policy- related questions. Improvement in inverse-estimated carbon fluxes, country-level carbon budgeting, analysis of regional emissions trading systems, and targeting of observational systems are all important applications better served by improvements in understanding where and when fossil fuel/industrial CO2 is emitted. Traditional approaches to quantifying fossil/industrial CO2 emissions have relied on national sales/consumption of fossil fuels with secondary spatial footprints performed via proxies such as population. This approach has provided global spatiotemporal resolution of one degree/monthly. In recent years the need has arisen for emission estimates that not only achieve higher spatiotemporal scales but include a process- level component. This latter attribute provides dynamic linkages between energy policy/decisionmaking and emissions for use in projecting changes to energy systems and the implications these changes may have on climate change. We have embarked on a NASA-funded research strategy to construct a process-level fossil/industrial CO2 emissions model/database for North America that will resolve fossil/industrial CO2 emissions hourly and at 36 km. This project is a critical component of the North American Carbon Program. Our approach builds off of many decades of air quality monitoring for regulated pollutants such as NOx, VOCs and CO that has been performed by regional air quality managers, states, and the Environmental Protection Agency in the United States. By using the highly resolved monitoring data supplied to the EPA, we have computed CO2 emissions for residential, commercial/industrial, transportation, and biogenic sources. This effort employs a new emissions modeling system (CONCEPT) that spatially and temporally distributes the monitored emissions across the US. We will provide a description of the methodology we have employed, the

School Breakfast Scorecard, 2003: Thirteenth Annual Status Report on the School Breakfast Program.

Science.gov (United States)

Woo, Nicole; Parker, Lynn; Weill, Jim; Vuong, Bi; Hess, Doug; Weinstein-Tull, Justin; Putney, Wanda

The School Breakfast Program provides breakfast to millions of children from low-income families who otherwise might go hungry in the morning and be less ready to learn. This report is the thirteenth from the Food Research and Action Center (FRAC) to examine the program, its benefits, and the performance of the nation and of each state in reaching…

The importance and role of strategic tool of balanced scorecard in diversified enterprises management

Directory of Open Access Journals (Sweden)

Rosić Mladen

2014-01-01

Full Text Available Justification of the diversification strategy is derived from the success of the corporate management of diversified companies in adding value to a portfolio of strategic business units in its composition to a greater amount than they could achieve alone or under someone else's control. Such a level of added value can be achieved by identifying and using strategic fit between strategic business units themselves or between strategic business units and corporate management. Since the strategic fits, which represent a specific interdependence relationships, in modern companies usually exist among the various forms of intangible assets, they often remain unused because they can not be easily identified. Even when we recognize the opportunities to achieve strategic fits, it is not easy to achieve them because it is often necessary coordinated action of different organizational units at different hierarchical levels. Therefore strategic tool Balanced scorecard have great importance in the management of modern diversified enterprises.

BALANCED SCORECARDS EVALUATION MODEL THAT INCLUDES ELEMENTS OF ENVIRONMENTAL MANAGEMENT SYSTEM USING AHP MODEL

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Jelena Jovanović

2010-03-01

Full Text Available The research is oriented on improvement of environmental management system (EMS using BSC (Balanced Scorecard model that presents strategic model of measurem ents and improvement of organisational performance. The research will present approach of objectives and environmental management me trics involvement (proposed by literature review in conventional BSC in "Ad Barska plovi dba" organisation. Further we will test creation of ECO-BSC model based on business activities of non-profit organisations in order to improve envir onmental management system in parallel with other systems of management. Using this approach we may obtain 4 models of BSC that includ es elements of environmen tal management system for AD "Barska plovidba". Taking into acc ount that implementation and evaluation need long period of time in AD "Barska plovidba", the final choice will be based on 14598 (Information technology - Software product evaluation and ISO 9126 (Software engineering - Product quality using AHP method. Those standards are usually used for evaluation of quality software product and computer programs that serve in organisation as support and factors for development. So, AHP model will be bas ed on evolution criteria based on suggestion of ISO 9126 standards and types of evaluation from two evaluation teams. Members of team & will be experts in BSC and environmental management system that are not em ployed in AD "Barska Plovidba" organisation. The members of team 2 will be managers of AD "Barska Plovidba" organisation (including manage rs from environmental department. Merging results based on previously cr eated two AHP models, one can obtain the most appropriate BSC that includes elements of environmental management system. The chosen model will present at the same time suggestion for approach choice including ecological metrics in conventional BSC model for firm that has at least one ECO strategic orientation.

Impact of Methane Leak Detection and Repair Programs: Determining Pre- and Post-Survey Emissions Profiles

Science.gov (United States)

Roda-Stuart, D. J.; Ravikumar, A. P.; Brandt, A. R.

2017-12-01

Upstream production sites contribute 66 percent of methane emissions from natural gas systems [1]. Being a major greenhouse gas, many states and national governments are developing policies to reduce methane emissions. Recent policies to address this issue have focused on periodic leak detection and repair (LDAR) surveys at oil and gas facilities [2]. Development of effective LDAR surveys is complicated by two things. First, available empirical data makes it difficult to say anything definitive about which facilities or equipment are most prone to leakage. Second, there has been little research done on post-LDAR emissions profiles and the time evolution of leaks, two measures that would influence survey effectiveness and cost. In this work, we present data from LDAR operations conducted at upstream facilities of a Canadian natural gas producer. Surveys were done by an outside contractor using a FLIR optical gas imaging camera. Twenty-two well pads, five processing plants, and three compressor stations were surveyed, of which four, two, and one, respectively, were revisited. We examine the persistence of leaks over time periods ranging from 6 months to 15 months following the initial LDAR survey. Developing pre- and post-survey emission factors and distributions can help inform survey schedules and help update and monitor mitigation targets. Furthermore, we analyze the effect of weather conditions, survey frequency, and operational characteristics of equipment on the effectiveness of the LDAR program. For instance, we find that a survey done at the commissioning of a gas processing plant yields both safety and emissions reduction benefits. Using leak frequency distributions, we identify components and equipment that require more frequent and targeted surveying. Insights from this study can assist businesses and policy makers develop methane mitigation policies aimed at maximizing the marginal benefits of LDAR programs. [1] Inventory of U.S. Greenhouse Gas Emissions

Modelo sistémico de planeamiento estratégico con enfoque de sustainability Scorecard aplicado a la Universidad Nacional San Luis Gonzaga

OpenAIRE

Cáceres Huamán, Juan Félix; Cáceres Huamán, Juan Félix; Cáceres Huamán, Juan Félix

2011-01-01

En el presente trabajo de investigación, se expone la concepción sistémica del planeamiento estratégico, como metodología y herramienta de gestión empresarial, a fin que la Universidad Nacional "San Luis Gonzaga", logre una gestión estratégica, académica y administrativa, eficiente, eficaz y de calidad, para alcanzar un desarrollo y crecimiento sostenible. También se plantea la estrategia del balance de sostenibilidad (Sustainability Scorecard "SSC"), que postula la integración de lo econ...

The Use of Balanced Scorecard in Implementation of the User-Driven Innovation Concept

Directory of Open Access Journals (Sweden)

Marzena KRAWCZYK

2015-12-01

Full Text Available Customers play a crucial role in innovation processes. Their importance is proved by numerous theories and innovation models which put users and clients in the heart of innovation processes. One of the newest concept, popular in Scandinavian countries, picking up this thread is the User–Driven Innovation (UDI. To increase probability of innovation success consumers must be involved in the firm’s business model / innovation strategy, becoming a part of the innovation processes and all other stakeholders should be aware of the significance and character of the linkage between customer and company. As a result, building, implementing and monitoring of the customer–oriented innovation strategy should take place. The Balanced Scorecard (BSC may turn out to be very helpful in achieving the above. The aim of this paper is to show that BSC may be a device of implementing the User–Driven Innovation concept, helping to understand UDI assumptions and the role of customers in creating value. Examples of strategic goals and performance indicators presented in this paper may be used by enterprises, which intend to build UDI-based BSC.

Discussing Feedback System Thinking in Relation to a Balanced Scorecard, Inspired by an Actual Case

DEFF Research Database (Denmark)

Nielsen, Steen; Nielsen, Erland Hejn

Since the emergence of the Balanced Scorecard at the beginning of the 1990s, only few articles have proposed a framework of translating BSC into an analytical numerical model. This paper addresses two research themes : (1) a discussion of the cause-and-effect modeling within the BSC and (2), how...... may the feedback systems thinking and causal loop reasoning be conducted within BSC. In contrast to previous literature on BSC this paper focuses on a System Dynamics Modeling approach to transform a static BSC into a dynamic and analytical closed loop management model by incorporating both time......-lags and cause-and-effect schemes. Our main result shows that SDM is a relevant and possible approach for building a BSC. The SDM model adds additional benefit to the BSC by (1) providing a translation of the strategy into operational terms and (2) offering possibilities for the decision maker to simulate...

Creation of a Scorecard to Predict In-Hospital Death in Patients Undergoing Operations for Acute Type A Aortic Dissection.

Science.gov (United States)

Leontyev, Sergey; Légaré, Jean-Francois; Borger, Michael A; Buth, Karen J; Funkat, Anne K; Gerhard, Jochann; Mohr, Friedrich W

2016-05-01

This study evaluated preoperative predictors of in-hospital death for the surgical treatment of patients with acute type A aortic dissection (Type A) and created an easy-to-use scorecard to predict in-hospital death. We reviewed retrospectively all consecutive patients who underwent operations for acute Type A between 1996 and 2011 at 2 tertiary care institutions. A logistic regression model was created to identify independent preoperative predictors of in-hospital death. The results were used to create a scorecard predicting operative risk. Emergency operations were performed in 534 consecutive patients for acute Type A. Mean age was 61 ± 14 years and 36.3% were women. Critical preoperative state was present in 31% of patients and malperfusion of one or more end organs in 36%. Unadjusted in-hospital mortality was 18.7% and not significantly different between institutions. Independent predictors of in-hospital death were age 50 to 70 years (odds ratio [OR], 3.8; p = 0.001), age older than 70 years (OR, 2.8; p = 0.03), critical preoperative state (OR, 3.2; p risk score based on these variables. The patients were stratified into four risk categories predicting in-hospital death: less than 10%, 10% to 25%, 25% to 50%, and more than 50%. This represents one of the largest series of patients with Type A in which a risk model was created. Using our approach, we have shown that age, critical preoperative state, and malperfusion syndrome were strong independent risk factors for early death and could be used for the preoperative risk assessment. Copyright © 2016 The Society of Thoracic Surgeons. Published by Elsevier Inc. All rights reserved.

Strategic planning and performance measurement using balanced scorecard: A case study of Iran Kaolin and Barite company

Directory of Open Access Journals (Sweden)

A. Danaei

2013-06-01

Full Text Available This paper presents an empirical investigation to measure the performance of a mining firm in province of Semnan, Iran based on balanced scorecard (BSC. The proposed study investigates the present status of the case study in terms of four BSC perspectives including internal process, learning and growth, customer and financial figures. The firm uses BSC for one year and after that, we compared the performance of the firm prior and after BSC implementation. The preliminary results indicate that the firm was able to make a 30% improvement on its performance after one-year implementation of BSC. In other words, the firm was able to make 59% improvement on learning and growth, 33% growth on internal process, 32% growth on customer and 21% improvement on financial figures.

Testing the assumptions behind emissions trading in non-market goods: the RECLAIM program in Southern California

International Nuclear Information System (INIS)

Lejano, Raul P.; Hirose, Rei

2005-01-01

Emissions trading is, essentially, a policy instrument that is designed to simulate a market for an otherwise public good. Conceptually, its justification hinges on a number of key assumptions, namely the negligibility of local impacts, the ability to separate and commodify the good in question, and characteristics of a well-functioning market. The authors examine the performance of RECLAIM, a NO x emissions trading program in Southern California, USA, and illustrate how to test these assumptions. There is some evidence that the trading of NO x generates new externalities, such as the possibility that other air pollutants, e.g. volatile organics, are essentially traded along with it. Moreover, the RECLAIM program has recently begun to experience difficulties due to the fact that the market is relatively thin. This analysis provides ways to assess more deeply and reform these trading regimes, including opening up RECLAIM to public review. The case study speaks to a wider arena, as emissions trading is presently being considered in other parts of the world to address issues ranging from acid rain to non-point source pollution to greenhouse gases. The analytic approach, illustrated herein, is a general one that has a wider applicability than the particular case of NO x trading. It is hoped that this kind of critical inquiry can lead to a more careful deliberation of the merits and challenges of emissions trading

40 CFR 76.11 - Emissions averaging.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Emissions averaging. 76.11 Section 76.11 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) ACID RAIN NITROGEN OXIDES EMISSION REDUCTION PROGRAM § 76.11 Emissions averaging. (a) General...

The Balanced Scorecard as a Management Tool for Arable Farming

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Margit Paustian

2015-07-01

Full Text Available Management requirements for crop farming are high and will rise in the future. Arable farms are challenged by volatile markets, growing administrative burdens, increasing operating costs and growing competition for land. Management skills have become much more important for farmers in recent years and this trend will continue in the future. There are numerous instruments like accounting software or crop field cards integrated in daily management practice, but there is a deficiency of a fully integrated management system to give an overview of all areas of the farming business. This gap can be closed by the management tool Balanced Scorecard (BSC that provides an overview of all production and management activities on a farm. Therefore, with the aim to transfer the BSC concept to crop farming, German farmers and agricultural advisors were surveyed to get insights into the success factors and key performance indicators in the four BSC perspectives they consider most relevant for the operational success of arable farms. By the use of a cluster analysis, three different farm types were identified according to their visions and strategies. For the three farm types the key performance indicators that the respondents considered most relevant for farm performance were figured out. Implementation of the BSC to crop farming can result in a big benefit for management practice. The BSC focuses vision and long-term strategy with the main goal to ensure consistency of the farm and increase farm performance.

Balanced Scorecard para extraer conocimiento de la tecnología

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Fernando Méndez García

2011-01-01

Full Text Available En la globalización, la innovación tecnológica (it y el capital intelectual (ci son fuerzas que ayudan a las instituciones a crecer y a alcanzar sus objetivos. Para lograrlos, se han desarrollado herramientas que ayudan a las organizaciones a identificar los puntos medulares y sus relaciones para traducir las acciones en resultados concretos; uno de esos instrumentos es el Balanced Scorecard (bsc, el cual identifica los elementos clave de la compañía para manejarlos de manera sistemática y estructurada bajo relaciones de causa-efecto. En este trabajo se adapta la metodología del bsc a un proyecto de innovación tecnológica de una institución del sector público mexicano encargada de aplicar la Ley Federal de Radio y Televisión con el propósito de extraer el ci y mayores beneficios de la tecnología adquirida. De la adaptación, surge el tablero de capacidades tecnológicas (tct y la cadena de valor tecnológica, cuyos eslabones principales son la it y el ci; las diferencias técnicas entre cada uno de ellos impactan los objetivos organizacionales. Las variaciones entre los eslabones constituyen áreas de oportunidad donde aplica el tct con el fin de incrementar el conocimiento, las capacidades de la organización y, en consecuencia, los beneficios tangibles e intangibles de la tecnología.

Building local institutions for national conservation programs: lessons for developing Reducing Emissions from Deforestation and Forest Degradation (REDD+ programs

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Wain Collen

2016-06-01

Full Text Available For programs that aim to promote forest conservation and poverty alleviation, such as Reducing Emissions from Deforestation and Forest Degradation (REDD+, the participation of indigenous communities is essential to meet program goals. Using Ostrom's theory of collective action for common pool resource management, we evaluated the institutions governing indigenous participation in the Programa Socio Bosque incentive-based conservation program in Ecuador. We conducted structured interviews with 94 members in 4 communities to assess community institutions for 6 of Ostrom's principles, using 12 measures we developed for the principles. We found substantial variation between communities in terms of their institutional performance. The best-performing community performed well (>50% of interviewees reported successfully meeting the measure on 8 of the 12 measures. The weakest performed well on only 2 out of 12 measures. Overall, our results indicate that there is stronger performance for constitutional-level institutions, which determine who gets to make the rules, and some collective-choice institutions, which determine how local rules are made. We identified specific challenges with the day-to-day operational institutions that arise from participation in nation state-community conservation programs, such as restricted resource appropriation, monitoring and compliance, and conflict resolution. We found that top-down policy making has an important role to play in supporting communities to establish constitutional-level and some collective-choice institutions. However, developing operational institutions may take more time and depend on local families' day-to-day use of resources, and thus may require a more nuanced policy approach. As some countries and donors find a jurisdictional REDD+ approach increasingly attractive, complementing top-down policy measures with bottom-up institutional development could provide a stronger platform to achieve the

Monitoring program for evaluating radionuclide emissions from incineration of low-level radioactive waste

International Nuclear Information System (INIS)

Wittmer, S.C.; Solomon, H.F.

1984-01-01

The implementation of an incineration program for low-level radioactive waste is a complex task, especially in the area of obtaining environmental permits. To provide assurance to the appropriate regulatory agencies involved with environmental permitting and others that an incineration program is properly conducted, emissions monitoring to identify radionuclides and their fate may be needed. An electronic spreadsheet software program Lotus 1-2-3 (Lotus Development Corporation) on an IBM Personal Computer has been used to perform data reduction for test results from such a monitoring program and to present them graphically to facilitate interpretation. The sampling technique includes: (1) the use of an EPA Method 5 stack sampling train modified to exclude the dry-catch filtration assembly with ethanolamine used to scrub incinerator gas at depressed temperatures and (2) a continuous composite liquid sampler for incinerator wet scrubber discharge to the sanitary sewer. Radionuclides in the samples are assayed using scintillation spectrometry

A balanced scorecard approach in assessing IT value in healthcare sector: an empirical examination.

Science.gov (United States)

Wu, Ing-Long; Kuo, Yi-Zu

2012-12-01

Healthcare sector indicates human-based and knowledge-intensive property. Massive IT investments are necessary to maintain competitiveness in this sector. The justification of IT investments is the major concern of senior management. Empirical studies examining IT value have found inconclusive results with little or no improvement in productivity. Little research has been conducted in healthcare sector. The balanced scorecard (BSC) strikes a balance between financial and non-financial measure and has been applied in evaluating organization-based performance. Moreover, healthcare organizations often consider their performance goal at customer satisfaction in addition to financial performance. This research thus proposed a new hierarchical structure for the BSC with placing both finance and customer at the top, internal process at the next, and learning and growth at the bottom. Empirical examination has found the importance of the new BSC structure in assessing IT investments. Learning and growth plays the initial driver for reaching both customer and financial performance through the mediator of internal process. This can provide deep insight into effectively managing IT resources in the hospitals.

Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton

OpenAIRE

Gérald Naro; Denis Travaillé

2010-01-01

(VF)L’objectif de cet article est de confronter le Balanced Scorecard avec le modèle des leviers de contrôle de Simons (1995) et de discuter de son rôle dans les différentes phases du processus stratégique. Nous privilégions une représentation du BSC comme outil de contrôle interactif. Notre recherche est fondée sur une méthodologie longitudinale de type recherche action à partir de l’étude de deux cas. Les résultats montrent que le BSC crée un processus de construction collective favorisant ...

Test Report Emission Test Program EPA Information Collection Request for Delayed Coking Units 736 Coker Unit

Science.gov (United States)

ARI Environmental, Inc. (ARI) was retained by Houston Refining LP (HRO) to conduct an emission test program at their refinery located in Houston, Texas. The testing was conducted on on the 736 Delayed Coking Unit (DCU) in response to EPA's ICR.

Strategic Performance Measurement Using Balanced Scorecard: A Case of Machine Tool Industry

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Kshatriya Anil

2017-02-01

Full Text Available This paper focuses on implementation, monitoring, and application of balanced scorecard (BSC techniques in an organization involved in providing machine tool solutions to the industrial sector. The growth of the company considered in real time constituted improvements of both top and bottom lines. In the industry under consideration, it was observed that in our company, the top line was steadily growing but not the bottom line. This is when we started getting down to brass tacks and strategically focusing on growth in overall profits of the company. This included growing revenues by improving of EBITDA (earnings before interests, taxes, depreciation, and amortization and by increasing efficiency (i.e., cutting costs. These improvements were implemented by chalking out a comprehensive BSC designed to suit the machine tool industry. The four perspectives of the management, namely, internal business process, organizational learning, financial perspective, and customer perspective, have been considered lucidly and enunciate the parameters that affect the BSC very aptly. The BSC designed considered 9 objectives and 27 relative measures of these factors to quantify the various quantitative and qualitative dimensions that affect the company’s performance. A Balanced Lean Index (BL Score was used to measure the results for company X.

Developing a Robust Strategy Map in Balanced Scorecard Model Using Scenario Planning

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Mostafa Jafari

2015-01-01

Full Text Available The key to successful strategy implementation in an organization is for people in the organization to understand it, which requires the establishment of complicated but vital processes whereby the intangible assets are converted into tangible outputs. In this regard, a strategy map is a useful tool that helps execute this difficult task. However, such maps are typically developed based on ambiguous cause-effect relationships that result from the extrapolation of past data and flawed links with possible futures. However, if the strategy map is a mere reflection of the status quo but not future conditions and does not embrace real-world uncertainties, it will endanger the organization since it posits that the current situation will continue. In order to compensate for this deficiency, the environmental scenarios affecting an organization were identified in the present study. Then the strategy map was developed in the form of a scenario-based balanced scorecard. Besides, the effect of environmental changes on the components of the strategy map was investigated using the strategy maps illustrated over time together with the corresponding cash flow vectors. Subsequently, a method was proposed to calculate the degree of robustness of every component of the strategy map for the contingency of every scenario. Finally, the results were applied to a post office.

A study of a nursing department performance measurement system: using the Balanced Scorecard and the Analytic Hierarchy Process.

Science.gov (United States)

Chu, Hsuan-Lien; Wang, Chen-Chin; Dai, Yu-Tzu

2009-01-01

The health care industry is under pressure from government and private entities as well as from market conditions to contain costs. In an effort to respond to these pressures, the case hospital in this study implemented a Balanced Scorecard (BSC) in January 2003 and integrated it with the hospital's formal incentive plan for non-physicians in January 2005. The nursing department's performance improved in the 2 years following the introduction of the plan. This study contributes to the literature by demonstrating the performance improvement that results from integrating the BSC with an incentive plan in the nursing field. The results provide insight into the current BSC performance metrics applied by the case nursing department, and could be used as guidelines by other health care organizations that wish to implement BSC-based incentive plans.

Statistical Analysis of the Phase 3 Emissions Data Collected in the EPAct/V2/E89 Program: January 7, 2010 - July 6, 2012

Energy Technology Data Exchange (ETDEWEB)

Gunst, R. F.

2013-05-01

Phase 3 of the EPAct/V2/E-89 Program investigated the effects of 27 program fuels and 15 program vehicles on exhaust emissions and fuel economy. All vehicles were tested over the California Unified Driving Cycle (LA-92) at 75 degrees F. The program fuels differed on T50, T90, ethanol, Reid vapor pressure, and aromatics. The vehicles tested were new, low-mileage 2008 model year Tier 2 vehicles. A total of 956 test runs were made. Comprehensive statistical modeling and analyses were conducted on methane, carbon dioxide, carbon monoxide, fuel economy, non-methane hydrocarbons, non-methane organic gases, oxides of nitrogen, particulate matter, and total hydrocarbons. In general, model fits determined that emissions and fuel economy were complicated by functions of the five fuel parameters. An extensive evaluation of alternative model fits produced a number of competing model fits. Many of these alternative fits produce similar estimates of mean emissions for the 27 program fuels but should be carefully evaluated for use with emerging fuels with combinations of fuel parameters not included here. The program includes detailed databases on each of the 27 program fuels on each of the 15 vehicles and on each of the vehicles on each of the program fuels.

Advanced Emissions Control Development Program: Mercury Control

International Nuclear Information System (INIS)

Evans, A.P.; Redinger, K.W.; Holmes, M.J.

1997-07-01

McDermott Technology, Inc. (a subsidiary of Babcock ampersand Wilcox) is conducting the Advanced Emissions Control Development Project (AECDP) which is aimed at the development of practical, cost-effective strategies for reducing the emissions of hazardous air pollutants (HAPS) from coal-fired electric utility plants. The need for such controls may arise as the US Environmental Protection Agency (EPA) proceeds with implementation of requirements set forth in the Clean Air Act Amendments (CAAA's) of 1990. Promulgation of air toxics emissions regulations for electric utility plants could dramatically impact utilities burning coal, their industrial and residential customers, and the coal industry. AECDP project work will supply the information needed by utilities to respond to potential HAPs regulations in a timely, cost-effective, enviromnentally-sound manner which supports the continued use of the Nation's abundant reserves of coal, such as those in the State of Ohio. The development work is being carried out using the 10 MW Clean Environment Development Facility wherein air toxics emissions control strategies can be developed under controlled conditions. The specific objectives of the project are to (1) measure and understand production and partitioning of air toxics species for a variety of coals, (2) optimize the air toxics removal performance of conventional flue gas cleanup systems, (3) develop advanced air toxics emissions control concepts, (4) develop and validate air toxics emissions measurement and monitoring techniques, and (5) establish a comprehensive, self-consistent air toxics data library. This project is supported by the Department of Energy, the Ohio Coal Development Office within the Ohio Department of Development and Babcock ampersand Wilcox. A comprehensive assessment of HAP emissions from coal-fired electric utility boilers sponsored by the Department of Energy and the Electric Power Research Institute concluded that with the exception of

Multi-objective dynamic economic emission dispatch of electric power generation integrated with game theory based demand response programs

International Nuclear Information System (INIS)

Nwulu, Nnamdi I.; Xia, Xiaohua

2015-01-01

Highlights: • In this work, a game theory based DR program is integrated into the DEED problem. • Objectives are to minimize fuel and emissions costs and maximize the DR benefit. • Optimal generator output, customer load and customer incentive are determined. • Developed model is tested with two different scenarios. • Model provides superior results than independent optimization of DR or DEED. - Abstract: The dynamic economic emission dispatch (DEED) of electric power generation is a multi-objective mathematical optimization problem with two objective functions. The first objective is to minimize all the fuel costs of the generators in the power system, whilst the second objective seeks to minimize the emissions cost. Both objective functions are subject to constraints such as load demand constraint, ramp rate constraint, amongst other constraints. In this work, we integrate a game theory based demand response program into the DEED problem. The game theory based demand response program determines the optimal hourly incentive to be offered to customers who sign up for load curtailment. The game theory model has in built mechanisms to ensure that the incentive offered the customers is greater than the cost of interruption while simultaneously being beneficial to the utility. The combined DEED and game theoretic demand response model presented in this work, minimizes fuel and emissions costs and simultaneously determines the optimal incentive and load curtailment customers have to perform for maximal power system relief. The developed model is tested on two test systems with industrial customers and obtained results indicate the practical benefits of the proposed model

Multidimensional evaluation of performance: experimental application of the balanced scorecard in Ferrara university hospital

Directory of Open Access Journals (Sweden)

Gregorio Pasquale

2009-09-01

Full Text Available Abstract Background and Aims One of the best-known performance planning and evaluation techniques utilising both monetary and non-monetary data is the Balanced Scorecard (BSC. This is a means of rationalising the global activity of a business in the attempt to create value, and to translate the company vision into a set of tactical objectives and measurable strategies. The aim of this study was to implement and evaluate the use of BSC in two departments of the St. Anna University Hospital, Ferrara: the Analysis Laboratory and Digestive Endoscopy operating units (OU. Materials and methods With the collaboration of the health workers involved, a precise methodological programme was pursued: Definition of the strategic map from 4 perspectives, according to Kaplan and Norton, Definition of the Key Performance Areas (KPA, or macro-objectives, Identification of the cause-effect relationships between KPAs, Identification of the sub-objectives of each KPA, Definition of the Key Performance Indicators (KPI, Definition of the weight/importance of each objective in the global evaluation. Results The information gathered permitted the definition of macro- and sub-objectives for each perspective, as well as determining the relevant indicators, standards, weights, frequency of detection and means of acquisition. Strategic maps showing the cause/effect relationships in each OU were created, as were 'evaluation panels', which describe the global performance of each department. For each perspective, the fundamental data were summarised in one table. Evaluation of each perspective yielded a positive result for the majority of the objectives, and the global result (including all 4 perspectives was found to be satisfactory. Discussion-Conclusion The Balanced Scorecard was implemented in the abovementioned OUs of St. Anna University Hospital, Ferrara, after the health workers themselves realised the need for change. In our research the employees were pleased to be

Multidimensional evaluation of performance: experimental application of the balanced scorecard in Ferrara university hospital.

Science.gov (United States)

Verzola, Adriano; Bentivegna, Roberto; Carandina, Gianni; Trevisani, Lucio; Gregorio, Pasquale; Mandini, Alberto

2009-09-08

One of the best-known performance planning and evaluation techniques utilising both monetary and non-monetary data is the Balanced Scorecard (BSC). This is a means of rationalising the global activity of a business in the attempt to create value, and to translate the company vision into a set of tactical objectives and measurable strategies. The aim of this study was to implement and evaluate the use of BSC in two departments of the St. Anna University Hospital, Ferrara: the Analysis Laboratory and Digestive Endoscopy operating units (OU). With the collaboration of the health workers involved, a precise methodological programme was pursued: Definition of the strategic map from 4 perspectives, according to Kaplan and Norton, Definition of the Key Performance Areas (KPA), or macro-objectives, Identification of the cause-effect relationships between KPAs, Identification of the sub-objectives of each KPA, Definition of the Key Performance Indicators (KPI), Definition of the weight/importance of each objective in the global evaluation. The information gathered permitted the definition of macro- and sub-objectives for each perspective, as well as determining the relevant indicators, standards, weights, frequency of detection and means of acquisition. Strategic maps showing the cause/effect relationships in each OU were created, as were 'evaluation panels', which describe the global performance of each department. For each perspective, the fundamental data were summarised in one table. Evaluation of each perspective yielded a positive result for the majority of the objectives, and the global result (including all 4 perspectives) was found to be satisfactory. The Balanced Scorecard was implemented in the abovementioned OUs of St. Anna University Hospital, Ferrara, after the health workers themselves realised the need for change.In our research the employees were pleased to be evaluated, not only for the financial outcomes, but also for the satisfaction of improving

Programs in Fortran language for reporting the results of the analyses by ICP emission spectroscopy

International Nuclear Information System (INIS)

Roca, M.

1985-01-01

Three programs, written in FORTRAN IV language, for reporting the results of the analyses by ICP emission spectroscopy from data stored in files on floppy disks have been developed. They are intended, respectively, for the analyses of: 1) waters, 2) granites and slates, and 3) different kinds of geological materials. (Author) 8 refs

Mapeamento cognitivo e Balanced Scorecard na gestão estratégica de resíduos sólidos urbanos Strategic solid waste management using Balanced Scorecard

Directory of Open Access Journals (Sweden)

Ricardo Gabbay de Souza

2010-01-01

Full Text Available Os serviços públicos estão situados num ambiente bastante dinâmico, exigindo de seus gestores uma boa percepção dos fatores internos e externos que determinam a realidade dos sistemas. Particularmente, na gestão de resíduos sólidos urbanos no Brasil, este universo se caracteriza por pressões e limitações políticas, influência dos padrões de produção e consumo da sociedade e inadequações ambientais. Para um desenvolvimento sustentável nestes sistemas, é necessário que os diversos aspectos se alinhem aos princípios da sustentabilidade, definindo uma estratégia de ação. Atualmente, uma ferramenta bastante utilizada para a gestão da estratégia é o Balanced Scorecard, cujas principais vantagens funcionais são a análise do posicionamento organizacional por múltiplas perspectivas, extrapolando o âmbito estritamente financeiro e operacional e a construção de um mapa estratégico que comunica visualmente a hierarquia das consecuções pretendidas para a organização. Este trabalho procurou analisar o comportamento deste método quando aplicado à gestão de resíduos sólidos urbanos e utilizou como objeto de estudo um Consórcio fictício entre Araraquara e São Carlos (SP. Os resultados apontam para uma boa aplicabilidade desta ferramenta, e, apesar das poucas adaptações, se manteve a hierarquia estratégica entre os aspectos de aprendizado e crescimento, processos internos, da sociedade e institucional.The public sector services are inserted in a very dynamic environment forcing their administrators to focus on internal and external factors that determine the systems' reality. Particularly for the solid waste management in Brazil, this universe is defined by political pressures and limitations, influences by population's consuming patterns, and environmental inadequacies. For a sustainable development in these systems, it is necessary an alignment between the several aspects and the sustainability principles

O balanced scorecard como ferramenta de gestão estratégica em uma universidade federal

Directory of Open Access Journals (Sweden)

Fernando Richartz

2012-12-01

Full Text Available The study’s aim is to structure a Balanced Scorecard for the Department of Accounting Sciences of Federal University of Santa Catarina, whose purpose is to align a business area (CCN with the strategies defined by the corporation (UFSC. To prepare the BSC we depart from the information contained in the strategic planning of the department, developed in 2008 for the period 2009-2020. The strategy map includes four perspectives, seven subareas, twenty-six objectives, as well as the relations between them. The base map is the people, than through processes that relate with customers and the society. After, based on defined objectives, elaborated the balanced panel. In it, each objective has a control indicator, a reference value, an objective (to be achieved by 2020 and actions or initiatives to be taken to achieve the objectives. However, because they are strategic information, are presented in more detail only the information from the perspective "people". The results of this perspective are: i for the control indicator % of professors with study groups registered in the CNPQ has 25% as a reference and it is estimated as a target percentage of 50%, ii for the % of doctors with a Pos-Doc completed or under development have as reference 20% and as target 50, iii for the % of professors who attended at least one course per year offered by the PROFOR has 22% currently with the target of 80%, iv for the number of programs University/Professor/Company, reference of 2 and target of at least 5, v ultimately, for the % of professors belonging to the CFC, CPC, Ibracon, CRCs the institution now has 15% and has with target 30% by 2020.

Performance Measurement of Management System Standards Using the Balanced Scorecard

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Jan Kopia

2017-11-01

Full Text Available Management system standards (MSS, such as ISO standards, TQM, etc. are widely-used standards adopted by millions of organizations worldwide. It is still an unclear question whether these standards are beneficial for an organization, besides the fact that they might be required or expected by law or customers. The question, whether MSS increase the efficiency, the output, or the performance of an organization is still discussed in scientific research. One reason might be that performance measurement itself is not fully understood or in constant development ranging from pure financial evaluations over intellectual capital rating to calculating of levels of environmental, social or economic expectations known as the Trible Bottom Line. The Balanced Scorecard is one possible solution for performance measurement on a strategic and operational level and therefore useful for the measurement of the influence of MSS within organizations. This study summarized current research in the field of performance measurement in the context of MSS and IMS and the use of BSC and quantitatively and qualitatively tests the usefulness of BSC in measuring the effect of MSSs using the Execution Premium. It was found that BSC is often used, that an average number of companies integrate their measurement initiatives of their MSSs into the BSC-process, and that a high integration of MSS into the BSC improves the organizational performance. This research is useful for researchers and practitioners in order to understand the benefits of the usage of the BSC in the context of MSS or Integrated Management Systems.

Participatory action research in corrections: The HITEC 2 program.

Science.gov (United States)

Cherniack, Martin; Dussetschleger, Jeffrey; Dugan, Alicia; Farr, Dana; Namazi, Sara; El Ghaziri, Mazen; Henning, Robert

2016-03-01

HITEC 2 (Health Improvement through Employee Control 2) is the follow-up to HITEC, a participatory action research (PAR) program that integrates health and work conditions interventions designed by the workforce. HITEC 2 compares intervention programs between two correctional sites, one using a pure workforce level design team and the other using a more structured and time delineated labor-management kaizen effectiveness team. HITEC 2 utilizes a seven step participatory Intervention Design and Analysis Scorecard (IDEAS) for planning interventions. Consistent with PAR, process and intervention efficacy measures are developed and administered through workforce representation. Participation levels, robustness of participatory structures and sophistication of interventions have increased at each measured interval. Health comparisons between 2008 and 2013 showed increased hypertension, static weight maintenance, and increased 'readiness to change'. The PAR approaches are robust and sustained. Their long-term effectiveness in this population is not yet clear. Copyright © 2015 Elsevier Ltd and The Ergonomics Society. All rights reserved.

40 CFR 76.10 - Alternative emission limitations.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Alternative emission limitations. 76.10 Section 76.10 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) ACID RAIN NITROGEN OXIDES EMISSION REDUCTION PROGRAM § 76.10 Alternative emission limitations. (a...

Meeting the challenge in performance management: the diffusion and implementation of the balanced scorecard in Chinese hospitals.

Science.gov (United States)

Gao, Tian; Gurd, Bruce

2015-03-01

The bonus system used in Chinese hospitals has been criticized for eroding doctors' professional ethics and aggravating patient expense. This research article focuses on one system to improve hospital performance, the balanced scorecard (BSC). We use three data sources to examine the diffusion and implementation of the BSC in China: a questionnaire survey in Shandong Province, a print-media indicators and content analysis of the published BSC papers and semi-structured interviews with managers of Chinese hospitals that use the BSC. The research evidence shows that bonus systems are important, partially because of the poor pay of hospital professionals, and the BSC is perceived as providing a fair system to award such bonuses. This helps explain the relative endurance of the BSC in Chinese hospitals. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2014; all rights reserved.

Balanced Scorecard em uma Instituição de Ensino Superior: uma Proposta de Modelo para Gestão Estratégica = Balanced scorecard in a higher education institution: a proposal of a strategic management model

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David da Silva

2013-07-01

Full Text Available Este artigo tem como objetivo propor um modelo para a gestão estratégica organizacional de Instituições de Ensino Superior, por meio da estruturação de um Balanced Scorecard (BSC - ferramenta eficaz que traduz a visão e a estratégia organizacional em metas operacionais. Ressalta-se que embora as perspectivas originais sugeridas por Kaplan e Norton (1997 sejam as mais utilizadas, algumas IES geram perspectivas diferenciadas, como a perspectiva Sociedade no caso da Faculdade Alfa (nome fictício, particularmente aqui estudada. A abordagem da pesquisa é qualitativa e quanto aos objetivos se considera exploratória. As estratégias de pesquisa utilizadas foram bibliográfica, documental e estudo de caso. Os dados foram coletados por meio de estudo observacional, bem como de fontes secundárias. Os resultados da pesquisa indicam que: (i as estratégias da instituição estão traduzidas em iniciativas e ações, por meio da ferramenta BSC; (ii a instituição traduziu os objetivos estratégicos do Plano de Desenvolvimento Institucional em metas operacionais e (iii o mapeamento da instituição desenvolvido por meio da metodologia BSC gerou uma visão holística e alinhada das estratégias desdobrando-as até seu nível operacional. This article aims at proposing an organizational strategic management model for higher education institutions - HEIs, through the structuring of a Balanced Scorecard (BSC – an effective tool that translates the organizational vision and strategy into operational goals. It is noteworthy that although the unique perspectives suggested by Kaplan and Norton (1997 are the most commonly used, some HEIs generate differentiated perspectives like a society dimension, as for Faculdade Alfa (fictitious name particularly studied here. The research approach is qualitative, and the objectives are considered exploratory. The research strategies used were bibliographic, documentary, and case study. Data were collected through

Balanced scorecard como ferramenta na avaliação de desempenho da gestão do orçamento público : caso prático : DMAE

OpenAIRE

Silvio Luis da Silva Zago

2006-01-01

O presente trabalho versa sobre a melhoria de desempenho no setor público. E que vem ao encontro do princípio constitucional da eficiência, que traduz-se no controle de resultados, atingimento de metas e na melhoria dos serviços públicos oferecidos à sociedade. A ferramenta escolhida para promover essa melhoria é o Balanced Scorecard que inicialmente foi desenvolvido pelos autores Kaplan e Norton para o setor privado, mas com alguns ajustes e aconselhamentos dos próprios autores adapta-se per...

The future(s) of emission allowances

International Nuclear Information System (INIS)

Rosenzweig, K.M.; Villarreal, J.A.

1993-01-01

The Clean Air Act Amendments of 1990 (CAAA) established a sulfur dioxide emission allowance system to be implemented by the US Environmental Protection Agency (EPA). Under the two-phase implementation of the program, electric utilities responsible for approximately 70 percent of SO 2 emissions in the United States will be issued emission allowances, each representing authorization to emit one ton of sulfur dioxide during a specified calendar year or a later year. Allowances will be issued to utilities with electric-generating units affected by the CAAA limits, as well as to certain entities which may choose to opt-in to the program. Each utility or other emission source must hold a number of allowances at least equal to its total SO 2 emissions during any given year. Unused allowances may be sold, traded, or held in inventory for use against SO 2 emissions in future years. Anyone can buy and hold allowances, including affected utilities, non-utility companies, SO 2 allowances brokers and dealers, environmental groups, and individuals. During Phase I of the program, allowances equivalent to approximately 6.4 million tons of SO 2 emissions will be allocated annually to a group of 110 large, high-SO 2 -emitting power plants. In Phase II, virtually all power-generating utilities (representing approximately 99.4 percent of total US utility emissions) will be subject to the program. The number of allowances issued will increase to approximately 8.9 million a year, with certain special allocations raising the actual number issued to 9.48 million between the years 2000 to 2009, and 8.95 million yearly thereafter. Thus, the CAAA goal of annual emissions of 9 million tons should be achieved by 2010, when virtually all US emission sources will be participating in the program

Implementation of the balanced scorecard in a brazilian state-owned company: the case of Petrobras El proceso de implantación del balanced scorecard en una empresa estatal brasileña: el caso Petrobras O processo de implantação do balanced scorecard em uma empresa estatal brasileira: o caso Petrobras

Directory of Open Access Journals (Sweden)

Aline de Almeida Filgueiras

2010-03-01

Full Text Available The Balanced Scorecard (BSC, developed by Kaplan and Norton in 1992, responded to a need for consolidating the performance complexity of the organization and has been increasingly used since then. Among the advantages are the composition and visualization of performance measurements that reflect the company’s business strategy. The BSC summarizes and indicates in a single document, performance from four perspectives, financial, clients, internal processes and learning and growth. This study is important because the BSC is the first systematic attempt to develop a project for a performance evaluation process that focuses on company objectives, coordination of individual decisions and a basis for the organizational learning. Therefore, applicable literature was reviewed and a presentation was made on implementation of the BSC at Petrobras, an integrated state-owned company acting in exploration, production, refining, commercialization and transport of oil and derivatives in Brazil and abroad.El Balanced Scorecard (BSC, desarrollado por Kaplan y Norton en 1992, resultó de la necesidad de captar toda la complejidad del desempeño de la organización, y ha sido amplia y creciente su utilización en empresas y organizaciones. Entre sus contribuciones están la composición y la visualización de medidas de desempeño que reflejen la estrategia de negocios de la empresa. El BSC resume, en un único documento, indicadores de desempeño en cuatro perspectivas: financiera, clientes, procesos internos y aprendizaje, y crecimiento. La importancia del estudio está en el hecho de que el BSC constituye el primer intento sistemático de desarrollar un proyecto para el sistema de evaluación de desempeño que enfoque los objetivos de la empresa, la coordinación de la tomada de decisión individual y la provisión de una base para el aprendizaje organizacional. Así, en este trabajo fue realizada una revisión de la

À LA RECHERCHE DES FONDEMENTS CONCEPTUELS ET METHODOLOGIQUES DU BALANCED SCORECARD : LE MODELE DE KAPLAN ET NORTON REVISITÉ À TRAVERS LE CADRE CONCEPTUEL DES LEVIERS DE CONTROLE.

OpenAIRE

Gérald Naro; Denis Travaillé

2009-01-01

International audience; The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons' (1995) levers of control framework and to discuss its role in the various stages of the strategic process. Whereas Kaplan and Norton present the BSC above all as a system of diagnostic control, Simons' (1995) levers of control model leads us to privilege a representation of the BSC in the form of an interactive process. Such an approach presents several theoretical and methodological implica...

Customising turnaround time indicators to requesting clinician: a 10-year study through balanced scorecard indicators.

Science.gov (United States)

Salinas, Maria; López-Garrigós, Maite; Santo-Quiles, Ana; Gutierrez, Mercedes; Lugo, Javier; Lillo, Rosa; Leiva-Salinas, Carlos

2014-09-01

The purpose of this study is, first to present a 10-year monitoring of postanalytical turnaround time (TAT) adapted to different clinicians and patient situations, second to evaluate and analyse the indicators results during that period of time, and finally to show a synthetic appropriate indicator to be included in the balanced scorecard management system. TAT indicator for routine samples was devised as the percentage of certain key tests that were verified before a specific time on the phlebotomy day. A weighted mean synthetic indicator was also designed. They were calculated for inpatients at 15:00 and 12:00 and for primary care patients only at 15:00. The troponin TAT of emergency department patients, calculated as the difference between the troponin verification and registration time, was selected as the stat laboratory TAT indicator. The routine and stat TAT improved along the 10-year study period. The synthetic indicator showed the same trend. The implementation of systematic and continuous monitoring over years, promoted a continuous improvement in TAT which will probably benefit patient outcome and safety.

BP's emissions trading system

International Nuclear Information System (INIS)

Victor, David G.; House, Joshua C.

2006-01-01

Between 1998 and 2001, BP reduced its emissions of greenhouse gases by more than 10%. BP's success in cutting emissions is often equated with its use of an apparently market-based emissions trading program. However no independent study has ever examined the rules and operation of BP's system and the incentives acting on managers to reduce emissions. We use interviews with key managers and with traders in several critical business units to explore the bound of BP's success with emissions trading. No money actually changed hands when permits were traded, and the main effect of the program was to create awareness of money-saving emission controls rather than strong price incentives. We show that the trading system did not operate like a 'textbook' cap and trade scheme. Rather, the BP system operated much like a 'safety valve' trading system, where managers let the market function until the cost of doing so surpassed what the company was willing to tolerate

Operationalising the Sustainable Knowledge Society Concept through a Multi-dimensional Scorecard

Science.gov (United States)

Dragomirescu, Horatiu; Sharma, Ravi S.

Since the early 21st Century, building a Knowledge Society represents an aspiration not only for the developed countries, but for the developing ones too. There is an increasing concern worldwide for rendering this process manageable towards a sustainable, equitable and ethically sound societal system. As proper management, including at the societal level, requires both wisdom and measurement, the operationalisation of the Knowledge Society concept encompasses a qualitative side, related to vision-building, and a quantitative one, pertaining to designing and using dedicated metrics. The endeavour of enabling policy-makers mapping, steering and monitoring the sustainable development of the Knowledge Society at national level, in a world increasingly based on creativity, learning and open communication, led researchers to devising a wide range of composite indexes. However, as such indexes are generated through weighting and aggregation, their usefulness is limited to retrospectively assessing and comparing levels and states already attained; therefore, to better serve policy-making purposes, composite indexes should be complemented by other instruments. Complexification, inspired by the systemic paradigm, allows obtaining "rich pictures" of the Knowledge Society; to this end, a multi-dimensional scorecard of the Knowledge Society development is hereby suggested, that seeks a more contextual orientation towards sustainability. It is assumed that, in the case of the Knowledge Society, the sustainability condition goes well beyond the "greening" desideratum and should be of a higher order, relying upon the conversion of natural and productive life-cycles into virtuous circles of self-sustainability.

Project baselines and boundaries for project-based GHG emission reduction trading : a report to the Greenhouse Gas Emission Trading Pilot Program

Energy Technology Data Exchange (ETDEWEB)

Lazarus, M.; Kartha, S.; Bernow, S. [Tellus Inst., Boston, MA (United States)

2001-04-01

One of the great challenges for policy makers in the twenty first century is turning out to be global climate change caused by greenhouse gas emissions. Recent setbacks in international negotiations do not preclude the imposition of national emission targets. One option being studied to increase the economic efficiency of meeting these targets is the creation of emissions trading markets. The exploration of credit trading in the field of greenhouse gas emissions is carried out under the banner of the Greenhouse Gas Emission Reduction Trading (GERT) Pilot Project. One of its objectives is the development of the institutional framework required for the Clean Development Mechanism (CDM), Joint Implementation (JI), and other international credit trading programs. To ensure credits are awarded to projects in a fair and transparent manner, technical, methodological, and administrative processes must be put in place. The determination of project baselines and project boundaries represent two of the main challenges confronting policy makers in awarding the credits. A review of baseline and boundary methods was initiated by GERT, and this report also contains a description of the main advantages and drawbacks of the various methods being considered. Lessons learned and opportunities are especially important for GERT to provide proper guidance to developers. The context and rationale for baselines and boundary setting are first explored in this report, as well as the issues of importance, and common criteria for the evaluation of alternative methods. The principal options for baseline determination, advantages and disadvantages, and applicability in various contexts were reviewed in section 2. The topic of avoided electricity use, and how to set consistent baselines for it are discussed in section 3. Project boundary is the topic of section 4, including leakage, upstream and downstream emissions, rebound and positive spillover effects, and means by which these issues can de

EPA Supersites Program-related emissions-based particulate matter modeling: initial applications and advances.

Science.gov (United States)

Russell, Armistead G

2008-02-01

One objective of the U.S. Environmental Protection Agency's (EPA's) Supersite Program was to provide data that could be used to more thoroughly evaluate and improve air quality models, and then have those models used to address both scientific and policy-related issues dealing with air quality management. In this direction, modeling studies have used Supersites-related data and are reviewed here. Fine temporal resolution data have been used both to test model components (e.g., the inorganic thermodynamic routines) and air quality modeling systems (in particular, Community Multiscale Air Quality [CMAQ] and Comprehensive Air Quality Model with extensions [CAMx] applications). Such evaluations suggest that the inorganic thermodynamic approaches being used are accurate, as well as the description of sulfate production, although there are significant uncertainties in production of nitric acid, biogenic and ammonia emissions, secondary organic aerosol formation, and the ability to follow the formation and evolution of ultrafine particles. Model applications have investigated how PM levels will respond to various emissions controls, suggesting that nitrate will replace some of the reductions in sulfate particulate matter (PM), although the replacement is small in the summer. Although not part of the Supersite program, modeling being conducted by EPA, regional planning organizations, and states for policy purposes has benefited from the detailed data collected, and the PM models have advanced by their more widespread use.

The Alignment of Pay-For-Performance with the Strategy in Environment of Balanced Scorecard

Directory of Open Access Journals (Sweden)

Kleber Albuquerque de Vasconcelos

2013-09-01

Full Text Available According to Kaplan and Norton (1997 a fixed compensation no longer meets the diverse expectations of reward and remuneration of staff. In this scenario, the economic agents seek business management tools that allow connecting individual performance to organizational performance. Taking these in considerations, this study aims to analyze if the criteria for the use of pay-for-performance is in accordance with the organization's strategy expressed by the indicators and goals used in the Balanced Scorecard (BSC. A qualitative approach was through a field survey of descriptive character, using, for data collection, a structured questionnaire with open and closed questions. The sample consists of 17 Brazilian companies in three business segments (heavy construction, industry and technology / services and leaders in the market in which they operate. The results showed that, although it was clear the use of indicators associated with the use of BSC, the pay-for-performance models studied did not included in a balanced way, the indicators associated with BSC. There is a dissonance between corporate rhetoric and practice and mainly, the non-recognition of compensation management as a tool for alignment and support business strategies

[Balanced scorecard for performance measurement of a nursing organization in a Korean hospital].

Science.gov (United States)

Hong, Yoonmi; Hwang, Kyung Ja; Kim, Mi Ja; Park, Chang Gi

2008-02-01

The purpose of this study was to develop a balanced scorecard (BSC) for performance measurement of a Korean hospital nursing organization and to evaluate the validity and reliability of performance measurement indicators. Two hundred fifty-nine nurses in a Korean hospital participated in a survey questionnaire that included 29-item performance evaluation indicators developed by investigators of this study based on the Kaplan and Norton's BSC (1992). Cronbach's alpha was used to test the reliability of the BSC. Exploratory and confirmatory factor analysis with a structure equation model (SEM) was applied to assess the construct validity of the BSC. Cronbach's alpha of 29 items was .948. Factor analysis of the BSC showed 5 principal components (eigen value >1.0) which explained 62.7% of the total variance, and it included a new one, community service. The SEM analysis results showed that 5 components were significant for the hospital BSC tool. High degree of reliability and validity of this BSC suggests that it may be used for performance measurements of a Korean hospital nursing organization. Future studies may consider including a balanced number of nurse managers and staff nurses in the study. Further data analysis on the relationships among factors is recommended.

Key performance indicators in hospital based on balanced scorecard model

Directory of Open Access Journals (Sweden)

Hamed Rahimi

2017-01-01

Full Text Available Introduction: Performance measurement is receiving increasing verification all over the world. Nowadays in a lot of organizations, irrespective of their type or size, performance evaluation is the main concern and a key issue for top administrators. The purpose of this study is to organize suitable key performance indicators (KPIs for hospitals’ performance evaluation based on the balanced scorecard (BSC. Method: This is a mixed method study. In order to identify the hospital’s performance indicators (HPI, first related literature was reviewed and then the experts’ panel and Delphi method were used. In this study, two rounds were needed for the desired level of consensus. The experts rated the importance of the indicators, on a five-point Likert scale. In the consensus calculation, the consensus percentage was calculated by classifying the values 1-3 as not important (0 and 4-5 to (1 as important. Simple additive weighting technique was used to rank the indicators and select hospital’s KPIs. The data were analyzed by Excel 2010 software. Results: About 218 indicators were obtained from a review of selected literature. Through internal expert panel, 77 indicators were selected. Finally, 22 were selected for KPIs of hospitals. Ten indicators were selected in internal process perspective and 5, 4, and 3 indicators in finance, learning and growth, and customer, respectively. Conclusion: This model can be a useful tool for evaluating and comparing the performance of hospitals. However, this model is flexible and can be adjusted according to differences in the target hospitals. This study can be beneficial for hospital administrators and it can help them to change their perspective about performance evaluation.

40 CFR 76.13 - Compliance and excess emissions.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Compliance and excess emissions. 76.13 Section 76.13 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) ACID RAIN NITROGEN OXIDES EMISSION REDUCTION PROGRAM § 76.13 Compliance and excess emissions...

The Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework

Directory of Open Access Journals (Sweden)

Kirsten Rae

2015-03-01

Full Text Available This study investigates whether organisational commitment is associated with organisations‘CSR performance within sustainability aspects of their internal process. A structural equation model (SEM tested two sequential direct associations between: (1 senior management employees‘ affective and continuance organisational commitment and organisations‘ conventional value-creating internal processes; (2 conventional value-creating internal processes and organisations‘ CSR performance within sustainability value-creating internal process. The SEM results show an indirect association between affective commitment and CSR performance within sustainability value-creating internal process, which is mediated by the conventional value-creating internal processes. The findings support an integrated sustainability internal process within a sustainability balanced scorecard (SBSC as depicted in Kaplan and Norton‘s strategy map. Organisations may develop internal processes that promote CSR outcome characteristics when employees possess higher levels of affective organisational commitment. Future research could investigate a broader  range of environmental outcomes within CSR performance.

Determinant Factors of the Implementation of the Balanced Scorecard in Portugal: empirical evidence in public and private organizations

Directory of Open Access Journals (Sweden)

Patricia Rodrigues Quesado

2014-09-01

Full Text Available In this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals and 549 privately-owned organizations (large companies and small and medium enterprises in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.

Mitigating greenhouse gas emissions: Voluntary reporting

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-10-01

The Voluntary Reporting Program, developed pursuant to Section 1605(b) of the Energy Policy Act of 1992, permits corporations, government agencies, households, and voluntary organizations to report on their emissions of greenhouse gases, and on actions taken that have reduced or avoided emissions or sequestered carbon, to the Energy Information Administration (EIA). This, the second annual report of the Voluntary Reporting Program, describes information provided by the participating organizations on their aggregate emissions and emissions reductions, as well as their emissions reduction or avoidance projects, through 1995. This information has been compiled into a database that includes reports from 142 organizations and descriptions of 967 projects that either reduced greenhouse gas emissions or sequestered carbon. Fifty-one reporters also provided estimates of emissions, and emissions reductions achieved, for their entire organizations. The projects described actions taken to reduce emissions of carbon dioxide from energy production and use; to reduce methane and nitrous oxide emissions from energy use, waste management, and agricultural processes; to reduce emissions of halocarbons, such as CFCs and their replacements; and to increase carbon sequestration.

СБАЛАНСИРОВАННАЯ СИСТЕМА ПОКАЗАТЕЛЕЙ АНАЛИЗА ЭФФЕКТИВНОСТИ “BALANCED SCORECARD METHOD OF ANALYSIS” И АНАЛИЗ РИСКА ФИНАНСОВОЙ НЕСОСТОЯТЕЛЬНОСТИ (БАНКРОТА) ПРЕДПРИЯТИЯ (ФИРМЬI)

OpenAIRE

Тимчев, Марко Любомиров

2015-01-01

The significance and essence of balanced scorecard of effectiveness analysis of the “Balanced scorecard method of analysis” and its application for analyzing the risk of financial instability of an enterprise have been considered.

[Emissions trading potential : achieving emission reductions in a cost-effective manner

International Nuclear Information System (INIS)

Fay, K.

1998-01-01

The issue of emissions trading as a viable tool to reduce greenhouse gas emissions by developed countries was discussed. The essence of this author's argument was that emissions trading alone will not solve the climate change problem and that the details of the program are hazy at best. In order to have any hope of meeting the emission reductions, it is essential to begin working out the details now, and to coordinate them with the Clean Development Mechanism (CDM) and Joint Implementation (JI) plan since all three of these flexibility mechanisms will be working in and among themselves, therefore they need to be consistent. Work on a general set of draft principles by the International Climate Change Partnership (ICCP), a coalition headquartered in Washington, DC, was summarized. Essentially, ICCP favors voluntary programs, incentives for participation, no quantitative limits on trading, no limits on sources and sinks. ICCP believes that trading should be allowed at the company level, and liability should not devolve on the buyer alone, rather, it should be negotiated between buyers and sellers. Credits for early action should also be tradable and most of all, the trading program should be simple to allow active participation by industry, and be free of bureaucratic impediments

[Development of nursing key performance indicators for an intensive care unit by using a balanced scorecard].

Science.gov (United States)

Choi, Yun Jeong; Lim, Ji Young; Lee, Young Whee; Kim, Hwa Soon

2008-10-01

The purpose of this study was to develop visions of nursing service, nursing strategies and key performance indicators (KPIs) for an intensive care unit (ICU) based on a Balanced Scorecard (BSC). This study was undertaken by using methodological research. The development process consisted of four phases; the first phase was to develop the vision of nursing in ICUs. The second phase was to develop strategies according to 4 perspectives of a BSC. The third phase was to develop KPIs according to the 4 perspectives of BSC and the final phase was to combine the nursing visions, strategies and KPIs of ICUs. Two main visions of nursing service for ICUs were established. These were 'realization of harmonized professional nursing with human respect' and 'recovery of health through specialized nursing' respectively. In order to reach the aim of developing nursing visions, thirteen practical strategies and nineteen KPIs were developed by four perspectives of the BSC. The results will be used as objective fundamental data to attain business outcomes for the achievement of nursing visions and strategies of ICUs.

An Overview of State Policies Supporting Worksite Health Promotion Programs.

Science.gov (United States)

VanderVeur, Jennifer; Gilchrist, Siobhan; Matson-Koffman, Dyann

2017-05-01

Worksite health promotion (WHP) programs can reduce the occurrence of cardiovascular disease risk factors. State law can encourage employers and employer-provided insurance companies to offer comprehensive WHP programs. This research examines state law authorizing WHP programs. Quantitative content analysis. Worksites or workplaces. United States (and the District of Columbia). State law in effect in 2013 authorizing WHP programs. Frequency and distribution of states with WHP laws. To determine the content of the laws for analysis and coding, we identified 18 policy elements, 12 from the Centers for Disease Control and Prevention's Worksite Health ScoreCard (HSC) and 6 additional supportive WHP strategies. We used these strategies as key words to search for laws authorizing WHP programs or select WHP elements. We calculated the number and type of WHP elements for each state with WHP laws and selected two case examples from states with comprehensive WHP laws. Twenty-four states authorized onsite WHP programs, 29 authorized WHP through employer-provided insurance plans, and 18 authorized both. Seven states had a comprehensive WHP strategy, addressing 8 or more of 12 HSC elements. The most common HSC elements were weight management, tobacco cessation, and physical activity. Most states had laws encouraging the adoption of WHP programs. Massachusetts and Maine are implementing comprehensive WHP laws but studies evaluating their health impact are needed.

California Air Resources board's mobil source emission reduction credit guidelines

International Nuclear Information System (INIS)

Dunwoody Lentz, C.; Werner, B.

1993-01-01

The California Air Resources Board has developed guidance for the generation and use of mobil source emission reduction credits. Mobil source credits can be used to improve air quality, or to mitigate increases in emissions associated with industrial and non-industrial sources. They are created by programs which reduce mobile source emission beyond the reductions required by federal, state, and local laws or air quality attainment plans. Significant amounts of credit can be generated by some types of programs which reduce mobile source emissions of oxides of nitrogen (NO x ) and reactive organic gases (ROG). Mobile source credit programs must be carefully structured to ensure that emission reductions are real, accurately quantified, enforceable, and have a defined life. Three potentially feasible programs for the creation of mobile source credits include accelerated retirement of older vehicles, purchase of low-emission buses, and purchase of zero-emission vehicles. These programs are evaluated for their ability to generate credit and to assess their cost effectiveness. Based on the examples presented, two methods of generating mobile source credits, the accelerated retirement of older vehicles and the purchase of low-emission buses, appear to be cost-effective when compared to other emission control measures

Methane emissions from U.S. natural gas operations

International Nuclear Information System (INIS)

Lott, R.A.

1992-01-01

The Gas Research Institute and the U.S. Environmental Protection Agency are cofunding and comanaging a program to evaluate methane emissions from U.S. natural gas operations. The purpose of the program is to provide an emissions inventory accurate enough for global climate modeling and for addressing the policy question of ''whether encouraging the increased use of natural gas is a viable strategy for reducing the U.S. contribution to global warming''. The program is comprised of three phases: Scoping, Methods Development, and Implementation. The purpose of Phase I was to define the problem. Phase II of the program concentrated on developing techniques for measuring steady state or fugitive emissions and for calculating the highly variable unsteady emissions from the variety of sources that comprise the gas industry. Because of the large number of sources within each source type, techniques were also developed for extrapolating emissions data to similar sources within the industry. Phase III of the program was started in early 1992 and should be completed in early 1994. The purpose of the current phase of the program is to collect sufficient data to achieve the accuracy goal of determining emissions to within ± 0.5 percent of production. Based on the limited amount of data collected to date, methane emissions from the U.S. gas industry appear to be in the range of 1 percent of production. (au) (19 refs.)

Configuring Balanced Scorecards for Measuring Health System Performance: Evidence from 5 Years' Evaluation in Afghanistan

Science.gov (United States)

Edward, Anbrasi; Kumar, Binay; Kakar, Faizullah; Salehi, Ahmad Shah; Burnham, Gilbert; Peters, David H.

2011-01-01

Background In 2004, Afghanistan pioneered a balanced scorecard (BSC) performance system to manage the delivery of primary health care services. This study examines the trends of 29 key performance indicators over a 5-year period between 2004 and 2008. Methods and Findings Independent evaluations of performance in six domains were conducted annually through 5,500 patient observations and exit interviews and 1,500 provider interviews in >600 facilities selected by stratified random sampling in each province. Generalized estimating equation (GEE) models were used to assess trends in BSC parameters. There was a progressive improvement in the national median scores scaled from 0–100 between 2004 and 2008 in all six domains: patient and community satisfaction of services (65.3–84.5, pscorecard reconfigurations are needed to integrate effectiveness and efficiency measures and accommodate changes in health systems policy and strategy architecture to ensure its continued relevance and effectiveness as a comprehensive health system performance measure. The process of BSC design and implementation can serve as a valuable prototype for health policy planners managing performance in similar health care contexts. Please see later in the article for the Editors' Summary PMID:21814499

GESTÃO DO CAPITAL INTELECTUAL SOB O ENFOQUE DO BALANCED SCORECARD: O CASO DE UMA UNIVERSIDADE PÚBLICA BRASILEIRA

Directory of Open Access Journals (Sweden)

Aneide Oliveira Araujo

2009-06-01

Full Text Available Novos ativos, juntamente com novas tecnologias, associadas ao conhecimento, estão sendo vistos como forma de agregar valor às entidades. Com isso, diversos métodos têm sido elaborados na tentativa de apresentar aos gestores, entre estes os universitários, um modelo de avaliação que considere todos os aspectos relevantes de uma organização, como o Capital intelectual. Neste contexto questiona-se: as informações desejadas pelos gestores universitários, no que se refere aos indicadores de desempenho para gestão estratégica do capital intelectual estão presentes nos demonstrativos da universidade? Este trabalho tem por objetivo geral investigar, sob a perspectiva do Balanced Scorecard (BSC, como tem ocorrido a gestão estratégica do capital intelectual e a percepção dos gestores a respeito da eficácia dos instrumentos que dispõem para apoiar suas decisões no que tange ao aprendizado e crescimento no ambiente universitário. O mesmo justifica-se a partir da conscientização de que modelos de gestão estratégica do capital intelectual são frutos da nova realidade anunciada pela sociedade do conhecimento. Quanto aos objetivos a pesquisa se caracteriza como exploratória; quanto aos procedimentos, pesquisa bibliográfica; e quanto à abordagem do problema, pesquisa qualitativa e quantitativa. O universo da pesquisa constituiu-se de 61 gestores de uma Universidade brasileira tendocomo amostra 24 destes. Conclui-se, por fim, que existem atualmente diversos aspectos inerentes ao Balanced Scorecard (BSC, reconhecidos como fundamentais pelos gestores da Instituição de Ensino Superior estudada, os quais são pouco desenvolvidos ou não constam nos relatórios da Instituição. Neste sentido, faz-se necessária a elaboração de indicadores e os aprimoramentos dos já existentes, pela instituição no intuito de uma explicitação e um embasamento coerente para os gestores.

Balanced Scorecard sebagai Alternatif Alat Penilaian Kinerja untuk Pengukuran Kinerja pada BPR “MJP”

Directory of Open Access Journals (Sweden)

Kriswanto Kriswanto

2015-08-01

Full Text Available The purpose of this study is to provide an alternative implementation of the Balanced Scorecard to improve the performance of the company in the long run. The alternative is recommended, because the measurement of the performance of the company was considered inappropriate. This is because at this time, the company uses traditional performance measurement which only emphasizes the financial aspects only. Study of literature and field observations have been made to obtain information related to the problem that occurred in the company. A questionnaire was used as a tool to look at from the side of the customers and workers during the traditional performance measurement is not a measurement element. Performance of the company in 2011 was less than satisfactory, due to a decrease in operating income, which also resulted in the company's net profit declined. Satisfactory results were obtained through questionnaires to customers who indicate that customers have been satisfied with the performance of the company. Questionnaire distributed to workers also showed satisfactory results that affect the company's internal business processes. It is known when the measurement of internal business process perspective, and learning and growth perspective is done. Suggestions and improvements to the company will be adapted to the circumstances of the company.

Does performance evaluation help public managers? A Balanced Scorecard approach in urban waste services.

Science.gov (United States)

Guimarães, Bernardo; Simões, Pedro; Marques, Rui Cunha

2010-12-01

The urban waste market has evolved significantly in the past decades, which among other changes, has led to the creation of new utilities and new business models. However, very few things have changed for the users. Urban waste collection remains mainly under the responsibility of local authorities and the charges paid by the users in most countries are very low compared to the provision costs. This situation forces the injection of public money into the system, encouraging the 'quiet-life' within the utilities and, therefore, inefficiency. The present study intends to analyze the potential for the application of the Balanced Scorecard (BSc) methodology into the waste utilities. After a comprehensive revision of the urban waste sector in Portugal, the methodology of BSc and its application in local public services is described and discussed. Focusing on implementation rather than on strategy, a set of performance indicators is proposed to be utilized in the different management models of waste utilities in Portugal: the municipalities, semi-autonomous utilities, municipal companies and mixed companies. This implementation is then exemplified through four case studies, one for each type of utility. This paper provides a flexible framework proposal to be applied to waste utilities operating both in Portugal and abroad. Copyright © 2010 Elsevier Ltd. All rights reserved.

Contributions of Organizational Performance Measurement Model Performance Prism to the Balanced Scorecard: a study from the stakeholder’s perspective

Directory of Open Access Journals (Sweden)

Sady Darcy da Silva Jr

2013-12-01

Full Text Available Measuring the organizational performance is a big challenge to companies. Thus, we should highlight the organizational performance measurement model Balanced Scorecard (BSC. However, the Performance Prism (PP model emphasizes the organizational stakeholders and states that BSC treats them in a superficial way, giving more importance to the shareholders and the customers. The objective of this research is to identify the PP contributions to the BSC, from the stakeholders perspective. With this objective, a semi-structured script to the interviews was applied to professionals of the strategic area. In parallel, the structure of the models was compared to enrich the results, as well as to complement the analysis of the perceptions of respondents. The results were very relevant given important contributions of the PP to the BSC, opposing the original criticisms of the PP. These criticisms became questionable through the perception of respondents and the comparison between the models.

40 CFR 86.1724-01 - Emission data vehicle selection.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 19 2010-07-01 2010-07-01 false Emission data vehicle selection. 86... PROGRAMS (CONTINUED) CONTROL OF EMISSIONS FROM NEW AND IN-USE HIGHWAY VEHICLES AND ENGINES (CONTINUED) General Provisions for the Voluntary National Low Emission Vehicle Program for Light-Duty Vehicles and...

Energy Efficiency and Greenhouse Gas Emissions Reduction Through Electrification Program atTanjungEnim Mine Business Unit of PT Bukit Asam (Persero Tbk.

Directory of Open Access Journals (Sweden)

Iko Gusman

2018-03-01

Full Text Available Current global economic conditions have made the coal prices become uncertain. PT Bukit Asam (PTBA has taken corporate action by improving operational efficiency, cost control, develop coal diversification product and also optimizationin the mining operation. One of the operational efficiency programs for cost control in mining operation system is the Electrification Program. This program changed mining operations previously dominated by fuel-based mining system transformed into an electricity-based mining system for an electricshovel continue with the conventional truck. Implementation of Mining Systems with electric-based mining equipment divided into several stages for short-term and long-term targets. Electrification program consist of 7 Units Electric Shovel (PC3000-6E and 40 Units Rigid DT (Belaz75135 with target20 Million BCM in 2017 located inBanko West Mine. PTBA through the electrification program has succeeded in reducing energy consumption by 333,861.74 GJoule/Years and reducing greenhouse gas emissions by 15,058.49 Ton CO2e/Year. Electrification program has successfully contributed for environmental sustainability by reducing energy consumption and greenhouse gas emissions in accordance with the vision of PTBA into a world-class energy company that cares about the environment.

Greenhouse gas emission management in the US - current regional initiatives compared with international carbon trading programs

International Nuclear Information System (INIS)

Rink, A.G.; Law, S.

2009-01-01

In the United States (US) there are currently voluntary reporting programs (EPA Climate Leaders, Carbon Disclosure Project and The Climate Registry), organized market-based trading platforms (Chicago Climate Exchange and The Green Exchange) and proposed regional mandatory cap and trade programs in California, the Northeast, the West and the Midwest. The past success of the US Acid Rain 'cap-and-trade' system market-based format together with the availability of the European Union Emission Trading Scheme to serve as a template for future greenhouse gas regulations is promising as the US can participate in the world wide carbon markets already established. (author)

Designing Performance Measurement For Supply Chain's Actors And Regulator Using Scale Balanced Scorecard And Data Envelopment Analysis

Science.gov (United States)

Kusrini, Elisa; Subagyo; Aini Masruroh, Nur

2016-01-01

This research is a sequel of the author's earlier conducted researches in the fields of designing of integrated performance measurement between supply chain's actors and regulator. In the previous paper, the design of performance measurement is done by combining Balanced Scorecard - Supply Chain Operation Reference - Regulator Contribution model and Data Envelopment Analysis. This model referred as B-S-Rc-DEA model. The combination has the disadvantage that all the performance variables have the same weight. This paper investigates whether by giving weight to performance variables will produce more sensitive performance measurement in detecting performance improvement. Therefore, this paper discusses the development of the model B-S-Rc-DEA by giving weight to its performance'variables. This model referred as Scale B-S-Rc-DEA model. To illustrate the model of development, some samples from small medium enterprises of leather craft industry supply chain in province of Yogyakarta, Indonesia are used in this research. It is found that Scale B-S-Rc-DEA model is more sensitive to detecting performance improvement than B-S- Rc-DEA model.

The Insertion of the Tool Balanced Scorecard in the Strategic Planning of a Growing Company: A Case Study in the Company Metadil Metalúrgica Indústria e Comércio Ltda

OpenAIRE

Queiroz, Rafaela Thomaz; Lobosco, Antonio; de Almeida, Martinho Isnard Ribeiro; Maccari, Emerson Antonio

2015-01-01

The aim of this study was to analyze how the Balanced Scorecard (BSC) can assist in the building the strategic planning of a small growing company, in order to achieve its strategic targets. For this purpose, it was carried out a study in a small company of the furniture segment, with a view to identify the benefits derived from the use of BSC at the organization. The following departments were analyzed: Human Resources, Marketing/Customers, Finances, and Production, and identified as BSC per...

Markets for renewable energy and pollution emissions: Environmental claims, emission-reduction accounting, and product decoupling

International Nuclear Information System (INIS)

Moore, Michael R.; Lewis, Geoffrey McD.; Cepela, Daniel J.

2010-01-01

Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO 2 and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices.

Markets for renewable energy and pollution emissions. Environmental claims, emission-reduction accounting, and product decoupling

Energy Technology Data Exchange (ETDEWEB)

Moore, Michael R.; Cepela, Daniel J. [University of Michigan, MI (United States); Lewis, Geoffrey McD. [University of Waterloo, ON (Canada)

2010-10-15

Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO{sub 2} and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices. (author)

Markets for renewable energy and pollution emissions: Environmental claims, emission-reduction accounting, and product decoupling

Energy Technology Data Exchange (ETDEWEB)

Moore, Michael R., E-mail: micmoore@umich.ed [University of Michigan, MI (United States); Lewis, Geoffrey McD. [University of Waterloo, ON (Canada); Cepela, Daniel J. [University of Michigan, MI (United States)

2010-10-15

Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO{sub 2} and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices.

Dynamic programming for Integrated Emission Management in diesel engines

NARCIS (Netherlands)

Schijndel, J. van; Donkers, M.C.F.; Willems, F.P.T.; Heemels, W.P.M.H.

2014-01-01

Integrated Emission Management (IEM) is a supervisory control strategy that aims at minimizing the operational costs of diesel engines with an aftertreatment system, while satisfying emission constraints imposed by legislation. In previous work on IEM, a suboptimal real-time implementable solution

Vehicle emissions inspection and maintenance: Where do we go from here?

International Nuclear Information System (INIS)

Harrington, W.; McConnell, V.D.

1993-01-01

Throughout the 1980's, vehicle emissions inspection and maintenance (I ampersand M) programs were established in those regions of the United States with the worst pollution problems. Contrary to expectation, the programs do not appear to have achieved large emissions reductions at low costs. To improve their performance, the U.S. Environmental Protection Agency has proposed a more extensive test of a vehicle's emissions equipment than the test currently used in most I ampersand M programs. Two components of the test favored by the agency appear to be cost-effective in reducing emissions. A third component does not seem cost-effective in reducing emissions. A third component does not seem cost-effective but may be helpful in establishing the actual emissions reductions brought about by I ampersand M programs

Failure by Fragmentation.

Science.gov (United States)

Gardner, Sid

1990-01-01

Because of a lack of program coordination and community accountability, services to children and youth are failing to address the problems of young people at risk. Collaboration among agencies can help social services to bypass program mentality. Communitywide interagency cooperation will include local scorecards, program linkages, and strategic…

Clean Coal Technology Demonstration Program: Program update 1993

Energy Technology Data Exchange (ETDEWEB)

1994-03-01

The Clean Coal Technology Demonstration Program (also referred to as the CCT Program) is a $6.9 billion cost-shared industry/government technology development effort. The program is to demonstrate a new generation of advanced coal-based technologies, with the most promising technologies being moved into the domestic and international marketplace. Technology has a vital role in ensuring that coal can continue to serve U.S. energy interests and enhance opportunities for economic growth and employment while meeting the national committment to a clean and healthy global environment. These technologies are being advanced through the CCT Program. The CCT Program supports three substantive national objectives: ensuring a sustainable environment through technology; enhancing energy efficiency and reliability; providing opportunities for economic growth and employment. The technologies being demonstrated under the CCT Program reduce the emissions of sulfur oxides, nitrogen oxides, greenhouse gases, hazardous air pollutants, solid and liquid wastes, and other emissions resulting from coal use or conversion to other fuel forms. These emissions reductions are achieved with efficiencies greater than or equal to currently available technologies.

Emissions credits from natural gas vehicles

International Nuclear Information System (INIS)

Anderson, J.F.; Kodjak, D.

1997-01-01

Dedicated natural gas vehicles (NGVs) often are capable of testing to lower than federally required engine certification standards. NGVs often meet inherently low emission vehicle (ILEV) and ultra low emission vehicle (ULEV) standards. Over the useful life of the vehicle, a significant amount of mobile source emission reduction credits (MSERCs) can be generated. This paper will discuss key elements of establishing a workable methodology to quantify the emissions benefits generated through the purchase and use of heavy-duty natural gas vehicles instead of heavy-duty diesel vehicles. The paper will focus on a public fleet of transit buses owned by the Massachusetts Bay Transit Agency, the Massachusetts Port Authority, and a private fleet of waste haulers. Public fleets may generate emission credits as a key compliance option to offset emission shortfalls from changes to the Employee Commute Options (ECO) program, the Inspection and Maintenance program, and facilitate annual surface transportation conformity. Private fleets may generate emission credits for open market trading to area and stationary sources seeking to buy credits from mobile sources, where allowed by EPA and state policy

Development and implementation of a balanced scorecard in an academic hospitalist group.

Science.gov (United States)

Hwa, Michael; Sharpe, Bradley A; Wachter, Robert M

2013-03-01

Academic hospitalist groups (AHGs) are often expected to excel in multiple domains: quality improvement, patient safety, education, research, administration, and clinical care. To be successful, AHGs must develop strategies to balance their energies, resources, and performance. The balanced scorecard (BSC) is a strategic management system that enables organizations to translate their mission and vision into specific objectives and metrics across multiple domains. To date, no hospitalist group has reported on BSC implementation. We set out to develop a BSC as part of a strategic planning initiative. Based on a needs assessment of the University of California, San Francisco, Division of Hospital Medicine, mission and vision statements were developed. We engaged representative faculty to develop strategic objectives and determine performance metrics across 4 BSC perspectives. There were 41 metrics identified, and 16 were chosen for the initial BSC. It allowed us to achieve several goals: 1) present a broad view of performance, 2) create transparency and accountability, 3) communicate goals and engage faculty, and 4) ensure we use data to guide strategic decisions. Several lessons were learned, including the need to build faculty consensus, establish metrics with reliable measureable data, and the power of the BSC to drive goals across the division. We successfully developed and implemented a BSC in an AHG as part of a strategic planning initiative. The BSC has been instrumental in allowing us to achieve balanced success in multiple domains. Academic groups should consider employing the BSC as it allows for a data-driven strategic planning and assessment process. Copyright © 2013 Society of Hospital Medicine.

Prevention and control of blood stream infection using the balanced scorecard approach.

Science.gov (United States)

Rohsiswatmo, Rinawati; Rafika, Sarah; Marsubrin, Putri M T

2014-07-01

to obtain formulation of an effective and efficient strategy to overcome blood stream infection (BSI). operational research design with qualitative and quantitative approach. The study was divided into two stages. Stage I was an operational research with problem solving approach using qualitative and quantitative method. Stage II was performed using quantitative method, a form of an interventional study on strategy implementation, which was previously established in stage I. The effective and efficient strategy for the prevention and control of infection in neonatal unit Cipto Mangunkusumo (CM) Hospital was established using Balanced Scorecard (BSC) approach, which involved several related processes. the BSC strategy was proven to be effective and efficient in substantially reducing BSI from 52.31°/oo to 1.36°/oo in neonates with birth weight (BW) 1000-1499 g (p=0.025), and from 29.96°/oo to 1.66°/oo in BW 1500-1999 g (p=0.05). Gram-negative bacteria still predominated as the main cause of BSI in CMH Neonatal Unit. So far, the sources of the microorganisms were thought to be from the environment of treatment unit (tap water filter and humidifying water in the incubator). Significant reduction was also found in neonatal mortality rate weighing 1000-1499 g at birth, length of stay, hospitalization costs, and improved customer satisfaction. effective and efficient infection prevention and control using BSC approach could significantly reduce the rate of BSI. This approach may be applied for adult patients in intensive care unit with a wide range of adjustment.

A management approach that drives actions strategically: balanced scorecard in a mental health trust case study.

Science.gov (United States)

Schmidt, Stefan; Bateman, Ian; Breinlinger-O'Reilly, Jochen; Smith, Peter

2006-01-01

Achieving excellence is a current preoccupation in U.K. public health organisations. This article aims to use a case study to explain how a mental health trust delivers excellent performance using a balanced scorecard (BSC) management approach. Reports a project to implement a BSC approach in the South West Yorkshire Mental Health NHS Trust to achieve its "excellence" objectives. The authors were participants in the project. The design of the pilot project was informed theoretically by the work of Kaplan and Norton and practically by in-house discussions on a strategy to achieve excellence. Explains the process of building a BSC strategy step-by-step. Discusses how the vision and strategies of a mental health trust can be translated into tangible measures, which are the basis for actions that are driven strategically. There are many possibilities for a BSC management approach and this case study is specific to mental health trusts in the UK, although it is believed that the case has a universally applicable modus operandi. This article will help healthcare managers to evaluate the benefits of a BSC management approach. This article explains how actions can be structured in connection with a BSC management approach.

75 FR 69884 - Approval and Promulgation of Implementation Plans; Texas; Emissions Banking and Trading of...

Science.gov (United States)

2010-11-16

... Promulgation of Implementation Plans; Texas; Emissions Banking and Trading of Allowances Program AGENCY... amend the Emissions Banking and Trading of Allowances (EBTA) Program. The EBTA Program establishes a cap... Emissions Banking and Trading of Allowances Program? IV. What is EPA's evaluation of the Emissions Banking...

Firm Characteristics and Performance Disclosure in Annual Reports of Nigerian Banks using the Balanced Scorecard

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Solabomi Ajibolade

2017-05-01

Full Text Available This study investigated the influence of four firm characteristics (size, organisational structure, age and systemic importance on extent of performance disclosures by Nigerian banks using the balanced scorecard (BSC model. The population of the study comprised of publicly-listed banks in Nigeria, in operation from 2012 to 2014. Using a self-designed disclosure checklist, the annual reports of a sample of 15 publicly quoted banks in Nigeria were content-analysed for performance disclosure for the period 2012-2014. Descriptive statistics, t-test and Analysis of Variance (ANOVA were applied in data analysis, deducing inference at 5% significance level. It was observed that firms did not significantly differ in the extent of performance disclosure in each of the four BSC perspectives on one hand, and the overall BSC measure on the other hand, on the account of the four firm attributes examined. Considering that annual reports are mainstream amongst the media used to communicate firm performance to the public, it was recommended that preparers of such documents should consider disclosing financial and non-financial performance; this will not only provide a comprehensive basis to judge organisational performance, but will also assist in diffusing the clout created by asymmetry of information between preparers and users of performance reports.

Fatores a Serem Considerados na Estruturação do Controle de Projetos de Investimento - Uma Abordagem da Utilização do Balanced Scorecard

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Leandro de Freitas Matheus

2002-10-01

Full Text Available This article treats of the process of control of investment projects. It tries toidentify which are the important factors for the structuring of the control process, inthe context of the administration of projects. It discusses the importance of theplanning to exercise a real control and your relevance before risks and presentuncertainties in any project. It presents an approach of the structuring of the controlbased on utilization of Balanced Scorecard and it discusses the importance of thedefinition of responsibilities inside of the control process. It treats finally, of the needand of the variations of the control front to the dimensions of a project, as well asinside of each phase of your life cycle.

Motivasi Cina Menjalin Kerjasama dengan Uni Eropa dalam Program Near Zero Emissions Coal (Nzec) 2007-2013

OpenAIRE

", Pazli; Asri, Yuning Nur

2014-01-01

This research discusses about the motivation of China€™s cooperation with European Union in the Near Zero Emission Coal program. Economic development is a major priority of the Chinese government with promote industrialization. The industrial sector plays an important role in improving the economic growth of China. Economic development is a major priority of the Chinese government with promote industrialization. The industrial sector plays an important role in improving economic growth of Chi...

Using path analysis to examine causal relationships among balanced scorecard performance indicators for general hospitals: the case of a public hospital system in Taiwan.

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Yang, Ming-Chin; Tung, Yu-Chi

2006-01-01

Examining whether the causal relationships among the performance indicators of the balanced scorecard (BSC) framework exist in hospitals is the aim of this article. Data were collected from all twenty-one general hospitals in a public hospital system and their supervising agency for the 3-year period, 2000-2002. The results of the path analyses identified significant causal relationships among four perspectives in the BSC model. We also verified the relationships among indicators within each perspective, some of which varied as time changed. We conclude that hospital administrators can use path analysis to help them identify and manage leading indicators when adopting the BSC model. However, they should also validate causal relationships between leading and lagging indicators periodically because the management environment changes constantly.

Greenhouse gas emissions from nitrogen fertilizer use in China

International Nuclear Information System (INIS)

Kahrl, Fredrich; Li, Yunju; Su, Yufang; Tennigkeit, Timm; Wilkes, Andreas; Xu, Jianchu

2010-01-01

The use of synthetic nitrogen (N) fertilizers is an important driver of energy use and greenhouse gas (GHG) emissions in China. This paper develops a GHG emission factor for synthetic N fertilizer application in China. Using this emission factor, we estimate the scale of GHG emissions from synthetic nitrogen fertilizer use in Chinese agriculture and explore the potential for GHG emission reductions from efficiency improvements in N fertilizer production and use. The paper concludes with a discussion on costs and financing for a large-scale fertilizer efficiency improvement program in China, and how a GHG mitigation framework might contribute to program design.

40 CFR 205.52 - Vehicle noise emission standards.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Vehicle noise emission standards. 205... ABATEMENT PROGRAMS TRANSPORTATION EQUIPMENT NOISE EMISSION CONTROLS Medium and Heavy Trucks § 205.52 Vehicle noise emission standards. (a) Low Speed Noise Emission Standard. Vehicles which are manufactured after...

Predicting prolonged intensive care unit length of stay in patients undergoing coronary artery bypass surgery--development of an entirely preoperative scorecard.

Science.gov (United States)

Herman, Christine; Karolak, Wojtek; Yip, Alexandra M; Buth, Karen J; Hassan, Ansar; Légaré, Jean-Francois

2009-10-01

We sought to develop a predictive model based exclusively on preoperative factors to identify patients at risk for PrlICULOS following coronary artery bypass grafting (CABG). Retrospective analysis was performed on patients undergoing isolated CABG at a single center between June 1998 and December 2002. PrlICULOS was defined as initial admission to ICU exceeding 72 h. A parsimonious risk-predictive model was constructed on the basis of preoperative factors, with subsequent internal validation. Of 3483 patients undergoing isolated CABG between June 1998 and December 2002, 411 (11.8%) experienced PrlICULOS. Overall in-hospital mortality was higher among these patients (14.4% vs. 1.2%, Prisk predictive model of PrlICULOS in patients undergoing CABG was constructed. Based on preoperative clinical factors, a scorecard was developed allowing identification of these patients prior to surgery and allowing for strategies aimed at optimizing hospital resources.

40 CFR 76.5 - NOX emission limitations for Group 1 boilers.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false NOX emission limitations for Group 1 boilers. 76.5 Section 76.5 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) ACID RAIN NITROGEN OXIDES EMISSION REDUCTION PROGRAM § 76.5 NOX emission limitations...

40 CFR 76.6 - NOX emission limitations for Group 2 boilers.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false NOX emission limitations for Group 2 boilers. 76.6 Section 76.6 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) ACID RAIN NITROGEN OXIDES EMISSION REDUCTION PROGRAM § 76.6 NOX emission limitations...

Low Emissions Alternative Power (LEAP) Project Office Business Team of the Aeropropulsion Research Program Office (ARPO) Org. 0140

Science.gov (United States)

Buttler, Jennifer A.

2004-01-01

The program for which I am working at this summer is Propulsion and Power/Low Emissions Alternative Power (P&P/LEAP). It invests in a fundamental TRL 1-6 research and technology portfolio that will enable the future of: Alternative fuels and/or alternative propulsion systems, non-combustion (electric) propulsion systems. P&P/LEAP will identify and capitalize on the highest potential concepts generated both internal and external to the Agency. During my 2004 summer at NASA Glenn Research Center, I worked with my mentor Barbara Mader, in the Project Office with the Business Team completing various tasks for the project and personnel. The LEAP project is a highly matrixed organization. The Project Office is responsible for the goals advocacy and dollar (budget) of the LEAP project. The objectives of the LEAP Project are to discover new energy sources and develop unconventional engines and power systems directed towards greatly reduced emissions, enable new vehicle concepts for public mobility, new science missions and national security. The Propulsion and PowerLow Emissions Alternative Power directly supports the environmental, mobility, national security objectives of the Vehicle Systems Program and the Aeronautics Technology Theme. Technology deliverables include the demonstration through integrated ground tests, a constant volume combustor in an engine system, and UAV/small transport aircraft all electric power system. My mentor serves as a key member of the management team for the Aeropropulsion Research Program Office (ARPO). She has represented the office on numerous occasions, and is a member of a number of center-wide panels/teams, such as the Space management Committee and is chair to the Business Process Consolidation Team. She is responsible for the overall coordination of resources for the Propulsion and Power Project - from advocacy to implementation. The goal for my summer at NASA was to document processes and archive program documents from the past

The balanced scorecard in higher education institutions: a perspective analysis Balanced Scorecard em Instituições de Ensino Superior: uma análise das perspectivas

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Carlos Rogério Montenegro de Lima

2011-10-01

Full Text Available Normal 0 21 false false false PT-BR X-NONE X-NONE MicrosoftInternetExplorer4 st1:*{behavior:url(#ieooui } /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabela normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} This paper aims to determine the perspectives of the Balanced ScoreCard (BSC in Higher Education Institutions (HEIs. This descriptive, bibliographic and document analysis had a quantitative approach, in which were analyzed twenty-five foreign HEIs based in the United States, Turkey and Thailand. Besides these, another seventeen national HEIs were analyzed. As a result, this research shows that three perspectives are more recurrent in the foreign institutions: Internal Processes, Financial and Customers. In the national institutions, four perspectives appear in more than half of the institutions analyzed: Internal Processes, Customers, Learning and Growth, and Financial. It is stood out that although the original perspectives suggested by Kaplan and Norton (1997 are the more used, some HEIs used differentiated perspectives. In the foreign institutions, it stood out: Innovation; People; Stakeholders; Academic Administration; Resources; Community; Students Learning; Image and Recognition; Diversity; Processes of International Businesses; Organizational Development; Organizational Climate; and Voters. In the national institutions, some perspectives were

Integrasi Personal Balanced Scorecard, Psikologi Integral, dan Positive Organization Behaviour/ Scholarship sebagai Pendekatan Komprehensif di Perusahaan/Organisasi

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Nurlaila Effendy

2017-07-01

Full Text Available Kinerja suatu organisasi diukur dari physical assets, financial capital dan human capital. Organisasi memerlukan sistem yang tepat dalam meningkatkan kinerja.Tujuan Performance Management System yang diterapkan dalam organisasi adalah untuk mengoptimalkan potensi individu, tim, pemimpin, dan organisasi. Pendekatan komprehensif diperlukan untuk dapat mengoptimalkan potensi dan pencapaian kinerja yang optimal.PBSC adalahperformance management system dengan pendekatan perspektif finance dan non finance serta mengintegrasikan dengan formulasi strategi (visi, misi organisasi, tujuan organisasi dengan tujuan departemen dan tujuan karyawan. PBSC adalah konsep baru dengan pendekatan personal,baik terkait perusahaan maupun bukan terkait pekerjaansebagai ukuran diri. Pengembangan suatu organisasi yang terintegrasi adalah adanya kesadaran individu-individu dalam organisasi yang memunculkan personal meaning atau kebermaknaan diri di dalam organisasi, sehingga akan membentuk budaya organisasi dan iklim organisasi yang efektif dan harmoni. Penerapan Positive Organization Behavior dan Positive Organization Scholarship pada organisasi akan membangun Positive Emotional Climate dan Organization Relational Strength. Pendekatan secara integratif antara Personal Balance Scorecard, Positive Organizational Scholarship, Positive Organizational Behavior dan Psikologi Integral akan memperkuat kinerja organisasi dan memiliki kesempatan menuju organisasi Positif . Individu dalam organisasi akan memiliki vitalitas dan mengalami flow, dan organisasimemiliki flourishing

Balanced Scorecard na Prática da Gestão de um Laboratório Acadêmico

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Miriam Magdala Pinto

2015-03-01

Full Text Available O Balanced Scorecard (BSC, utilizado em todo seu potencial, é um sistema de gestão estratégica essencialmente utilizado por empresas. Entretanto, com adaptações, pode ser utilizado por Organizações Sem Fins Lucrativos (OSFL. Seu uso, neste caso, ainda precisa ser mais bem investigado. O artigo relata a experiência e lições aprendidas com o BSC em um laboratório acadêmico durante dezesseis meses. O processo incluiu planejamento inicial, três rodadas de medição de desempenho e revisão do planejamento. O principal resultado do processo foi o fortalecimento da identidade do laboratório. O BSC, com algumas alterações em relação ao modelo usado por empresas, mostrou-se adequado para definição coletiva da estratégia, fortalecimento da identidade do grupo envolvido, medição de desempenho e comunicação de resultados sem, no entanto, ter alcançado a maturidade de um sistema de gestão estratégica durante o período da experiência.

SUPPORT OF QUALITY MANAGEMENT SYSTEM AND BALANCED SCORECARD IN THE INTEGRATION OF NORMATIVE, STRATEGIC AND OPERATIONAL MANAGEMENT

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Stevan Živojinović

2012-12-01

Full Text Available Taking into consideration the problems of strategy implementation, as well as problems of external adaptation and internal integration in the enterprise, through the prism of the application of advanced management concepts, primarily - the quality management system (QMS and the balanced scorecard (BSC, leads to the opportunity to increase the integration of organizational levels of decision making and management. Understanding the support of the QMS and BSC in relationship coordination - business strategy, organizational structure and culture, is reflected in the integration and process management dimensions: 1 the existence of a hierarchical order of the strategic actions (from vision and mission, to strategy and objectives, to key success factors and key performance indicators, 2 action of various coordination mechanisms, formalization and standardization of the organizational structure and process and 3 consistent understanding and values of members of the organization, which provides efficient control of behavior, coordination and implementation of policy and company goals. Implementation of concepts of QMS and BSC will provide greater compatibility and coherence of the normative, strategic and operational management, which will lead to more successful business, enterprise development and the satisfaction of all stakeholders.

An international research program on acid rain and emissions in Asia

International Nuclear Information System (INIS)

Foell, W.K.

1992-01-01

Strong economic and population growth will accelerate the rapid development of fossil fuel energy systems throughout Asia. If the present trends continue, by early next century Asian emissions of SO 2 will exceed the present emission levels in North America and Europe combined. In response to the concern that these emissions have the potential to cause significant damage in Asia, a group of international specialists has established a project on Acid Rain and Emissions in Asia. In the initial phase of this project, work is underway to develop an integrated assessment model to assist policy makers in evaluating options to reduce precursor emissions and to catalyze the process of international policy dialogue on acid rain in Asia. 8 refs., 3 figs., 1 tab

A model proposal concerning balance scorecard application integrated with resource consumption accounting in enterprise performance management

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ORHAN ELMACI

2014-06-01

Full Text Available The present study intended to investigate the “Balance Scorecard (BSC model integrated with Resource Consumption Accounting (RCA” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values (assets of enterprises contribute to the enterprises. In other words, it measures how effectively, actively, and efficiently these values (assets are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible and intangible values (assets of the enterprise on the performance in mathematical and statistical methods is insufficient, it is targeted that RCA Method integrated with BSC model is based on matrix structure and control models. The effects of all complex factors in the enterprise on the performance (productivity and efficiency estimated algorithmically with cause and effect diagram. The contributions of matrix structures for reaching the management functional targets of the enterprises that operate in market competitive environment increasing day to day, is discussed. So in the context of modern management theories, as a contribution to BSC approach which is in the foreground in today’s administrative science of enterprises in matrix organizational structures, multidimensional performance evaluation model -RCA integrated with BSC Model proposal- is presented as strategic planning and strategic evaluation instrument.