Integration of Controlling and Balanced Scorecard as the Basis for Building an Accounting Management System

2021 ◽  
pp. 809-815
Author(s):  
Vera V. Darinskaya ◽  
Oleg A. Antonyuk ◽  
Elvira N. Borisova ◽  
Aleksandr V. Hijnyak ◽  
Evgeniy V. Kirdyapkin
Keyword(s):  
Balanced Scorecard ◽  
Management System ◽  
Accounting Management

Penyusunan Prototipe Performance Management System berbasis Balanced Scorecard pada PT. X

2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Bintang Karismacho Nugroho ◽  
Artiawati
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Management System ◽  
Performance Management System ◽  
Pilot Test

PT. X merupakan perusahaan yang memiliki bisnis pada bidang kuliner. Sejak didirikan hingga saat ini, PT. X belum pernah mencapai target secara sempurna. Pimpinan PT. X merasa hal tersebut disebabkan karena faktor internal dan faktor eksternal perusahaan. Oleh karena itu, diperlukan intervensi yang dapat mengatasi permasalahan tersebut, yaitu penerapan performance management system berbasis balanced scorecard, karena dapat mendukung peningkatan kinerja perusahaan melalui pengelolaan sumber daya manusia dengan mempertimbangkan kondisi internal dan eksternal perusahaan.Penelitian ini bertujuan untuk merumuskan intervensi berupa rancangan performance management system berbasis balanced scorecard yang paling sesuai dengan PT. X untuk meningkatkan kinerja perusahaan melalui pengelolaan sumber daya manusia. Metode penelitian ini adalah research & development. Hasil rancangan intervensi yang telah dirumuskan berupa performance management system pada tahap prerequisites (rumusan harapan pimpinan dan skema arahan strategi, balanced scorecard (objective).Hasil evaluasi terhadap rancangan intervensi, yaitu secara keseluruhan para rater menilai rancangan intervensi yang dirumuskan telah tepat dalam mengatasi permasalahan yang dihadapi, namun pada beberapa hal kurang aplikatif jika saat ini langsung diterapkan di perusahaan. Oleh karena itu, dapat disimpulkan bahwa rancangan intervensi yang telah dirumuskan ini dapat diterima oleh pihak ahli dan user, meskipun terdapat beberapa catatan yang membangun untuk menyempurnakan rancangan intervensi yang telah dirumuskan. Saran yang dapat diberikan berdasarkan penelitian ini, yaitu penelitian selanjutnya harus tetap mengacu pada konsep performance management system tahap prerequisites yang telah dirumuskan, agar pengembangan tetap terintegrasi dengan arah, tujuan, dan strategi perusahaan, serta PT. X juga perlu melakukan pilot test untuk menguji keefektifan rancangan intervensi yang telah dirumuskan.

scholarly journals Sistema integrado de gestión para las IPS de alta complejidad de la ciudad de Barranquilla basado en los estándares de acreditación en salud, el modelo European foundation for quality management y el Balanced Scorecard/Integrated management system for...

Prospectiva ◽  
2018 ◽  
Vol 16 (1) ◽  
pp. 91-99
Author(s):  
NATALY KAFRUNI JÚBIZ
Keyword(s):  
Quality Management ◽  
Balanced Scorecard ◽  
Management System ◽  
Integrated Management ◽  
Balance Scorecard ◽  
Integrated Management System ◽  
European Foundation ◽  
Recursos Humanos

Este artículo presenta el diseño de un Sistema Integrado de Gestión basado en los Estándares de Acreditación en Salud, el EFQM (European Foundation for Quality Management) y el BSC (Balance Scorecard), con el fin de intervenir las necesidades y problemáticas que se presentan durante la prestación del servicio en las Instituciones Prestadoras de Salud de alta complejidad de la ciudad de Barranquilla.Se aplicó como instrumento de recolección de la información, una encuesta dirigida a quince (15) IPS, la cual permitió conocer el estado de gestión de la muestra seleccionada, identificando que a pesar de que se evidencia en la mayoría de las IPS, el compromiso gerencial con la planeación estratégica y la importancia del mejoramiento continuo, una de las principales falencias que se presentan, es el debilitamiento del factor Recursos Humanos, evidenciando la poca motivación y capacitación de los colaboradores.Con la articulación de los tres modelos de gestión se logró obtener una herramienta de gestión efectiva que permite evaluar la gestión integral de la organización, tanto administrativa como operativamente, y de esta forma mejorar la prestación del servicio y garantizar la satisfacción del cliente.

scholarly journals Balanced scorecard as a tool for managing information and library activities: some approaches to implementation

Bibliosphere ◽  
2018 ◽  
pp. 101-104
Author(s):  
Yu. N. Dresher ◽  
E. A. Kosolapova ◽  
T. I. Klyuchenko
Keyword(s):  
Quality Management ◽  
Balanced Scorecard ◽  
Management System ◽  
Quality Management System ◽  
Reference Points ◽  
Strategic Objectives ◽  
Organization Effectiveness ◽  
Medical Library ◽  
Information Center ◽  
The Republic

Today, effective quality management is a factor in organizing the institution ensuring its market success in a competitive information and library market. New approaches appeared to increase the organization effectiveness. The introduction of a Balanced Scorecard (BS) is an approach that based on a causal relationship between strategic objectives reflecting their parameters and the factors for obtaining the planned results. The BS provides a new approach to the strategic management of institutions of any size, different spheres of ownership and activities. Analysis of BS implementation in an organization with an existing quality management system (QMS) allows asserting them should be used as complementary approaches. Based on the results of this study, the specialists of the Republican Medical Library and Information Center (RMLIC) of the Ministry of Health of the Republic of Tatarstan carried out preparatory work to implement their own system. We started with customer demands satisfaction by products and services, monitoring and measuring this satisfaction. The main argument for making this decision is that the information obtained after monitoring and measuring customer satisfaction will serve as the basis to determine the strategic reference points (mission, values, vision) of the library and information center. Satisfaction indirect indicators have been taken into account; a method of brainstorming is used to systematize the judgments on the quality of provided products and services: library, bibliographic, information services and information-library products to health professionals (selective dissemination of information, differentiated servicing of managers), information and legal services. The results obtained and the conclusions drawn will be used to improve the quality management system of RMLIC and the activities of the Center as a whole. They should be applied in other libraries implementing a quality management system

VERIFICATION OF A LINEAR QUALITY DYNAMIC MODEL IN THE STUDY OF PURPOSEFUL ACTIVITY OF AN INDUSTRIAL ENTERPRISE

2020 ◽  
Vol 3 ◽  
pp. 154-163
Author(s):  
O.V. ANIKEEVA ◽  
A.G. IVAKHNENKO ◽  
M.L. STORUBLEV
Keyword(s):  
Quality Management ◽  
Linear Model ◽  
Balanced Scorecard ◽  
Management System ◽  
Quality Management System ◽  
Industrial Enterprise ◽  
The Balanced Scorecard ◽  
General Management ◽  
The Mathematical Model ◽  
Purposeful Activity

An approach is developed to verification of the linear model of quality dynamics of the industrial enterprise quality management system. The approbation results are presented of the developed approach to verification of the linear model of quality dynamics on the example of JSC «Salyut» (St Petersburg). On the basis of the mathematical model created earlier by the authors, stability conditions are obtained depending on the values of the parameters of the enterprise quality management system, which allows solving problems of managing its state as a subsystem of general management. Data Mining methodology and elements of the balanced scorecard system were used for the research. The directions of further research are identified.

Instruments and Methods for the Integration of Sustainability in the Project Management

2013 ◽  
pp. 394-407
Author(s):  
Aleksander Janeš ◽  
Armand Faganel
Keyword(s):  
Project Management ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Management System ◽  
Business Performance ◽  
Business Processes ◽  
Long Term Effects ◽  
Strategic Goals ◽  
Short And Long Term

The purpose of this chapter is to propose a framework that is supporting achievement of the sustainable strategy of the organization. The research frames the methodology that integrates project management and Balanced Scorecard (BSC) in the management system of the organization. In this applicative project research, the authors identified and analyzed the Key Performance Indicators (KPIs) that significantly contribute to the benefits of the business processes exploitation. The involved company executes monitoring of its business performance in the four perspectives of the BSC. With this case study, the authors attempted to get deeper understanding, and to clarify and evaluate the causalities between strategic goals and their respective KPIs. For this purpose, they developed an Error Correction Model with which they performed application on the KPIs and estimated short and long term effects between them. The developed model also supports improvements of the performance management system and monitoring of projects.

Tata Power Delhi Distribution Ltd: measuring beyond the metrics

2012 ◽  
Vol 2 (2) ◽  
pp. 1-17
Author(s):  
Monica Singhania ◽  
R. Venkatesh
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Management System ◽  
Graduate Program ◽  
Planning Process ◽  
Performance Management System ◽  
Inclusive Growth ◽  
Strategy Formulation ◽  
Content Type ◽  
The Balanced Scorecard

Subject area The focus is on a performance management system and its strategic alignment using a Balanced scorecard in a Public Private Partnership framework. This case study analyses the situation for Tata Power Delhi Distribution (TPDD) which needs to realign its strategy to meet the emerging sustainability challenges of inclusive growth and combating the climate change. The case covers the field of strategic management, strategy formulation and performance management system deployment using the balanced scorecard. It touches upon the emerging need for corporates to look beyond economic signals and take social and environmental impacts into strategy planning process. Study level/applicability The case can be used in the following courses; post graduate program in public administration; MBA/Post graduate program in management in strategic management; executive training program for Government executives in public sector organizations to highlight the concept of performance management system in PPP companies. Case overview After the initial tumultuous years, TPDD emerged as one of the efficient power distribution companies in Delhi region. One of the major management tools that was helpful to achieve this was the balanced scorecard. TPDD's general manager for corporate strategy & planning reviewed the process and the due diligence that went into designing and implementing the balanced scorecard. Now, after the balanced scorecard success story, he along with Dr Ganesh Das, Head of Group – Strategy wants to take it to a next level and integrate their strategies related to inclusive growth of community and combating the ill effects of climate change. They believe that the balanced scorecard method that had helped them to achieve their strategic goals will help them to achieve future objectives too. But whether the existing four perspectives: financial, customer, internal process and learning and growth would adequately address the emerging challenges or whether there was a need to introduce a new perspective – “The Social Perspective” – is what they contemplate in the case. Expected learning outcomes The case can be used to teach the following: the importance of strategy in an organization and how it helps the firms to realize their stated vision; to highlight the process of strategy formulation and its deployment; to help students realize the difficulties in realizing a strategic goal through performance management system; use the balanced scorecard as an effective tool for strategy deployment and organizational alignment; to introduce students the concept of sustainability in the organization and emerging global challenges; and to illustrate the complexities involved in a strategic planning process Supplementary materials Teaching notes.

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