Balanced Scorecard in der Gesundheitswirtschaft und in Non-Profit-Organisationen: Cockpit oder Kompass?

2011 ◽  
pp. 1-9
Author(s):  
Björn Maier
2020 ◽  
Vol 10 (2) ◽  
pp. 355
Author(s):  
Diana-Manuela Lina

Studies addressing the use of Balanced Scorecard for measuring the management performance generally focus on private organizations and less on non-profit organizations, particularly on universities. On the other hand, there is a great research interest in defining the entrepreneurial university dimensions. In this context, the objective of this study is to explore the evaluation of the entrepreneurial potential of the university using Balanced Scorecard, based on the understanding and development of the concept of entrepreneurial university.Adopting the method of qualitative analysis and using primary data obtained from the university’s official strategic planning documents, the study analyzes the entrepreneurial potential of the university using BSC as an evaluation tool.The analysis is made at the „Alexandru Ioan Cuza” University of Iași level. This university located in Romania, together with other Romanian universities are taking the first steps towards becoming entrepreneurial by: introducing entrepreneurship courses, setting up student entrepreneurial societies, supporting competitions that stimulate entrepreneurship among students, creating technology transfer offices.The results reflect the perspective of using BSC as a useful management instrument for evaluation and development of the entrepreneurial potential of university.The study can contribute to a better understanding of using BSC as a management tool for evaluating entrepreneurial universities.


Author(s):  
Ramanjit Singh ◽  
Trevor Wood-Harper

The socio-technical theory is concerned with humanistic welfare paradigm. The socio-technical principles aim to improve redundant jobs and thereby benefit human work lives. Hence, jobs are enriched using flexible work methods, empowerment strategies and new technologies. Balanced scorecard is a framework that measures whether the firm is meeting its objectives in terms of vision and strategy. It assesses four perspectives: financial, customer, internal business processes and innovation & learning. Even though the balanced scorecard has proven to be beneficial in the for-profit organizations of the past, most non-profit organizations were unable to utilize the balanced scorecard. The original configuration of balanced scorecard placed financial goals on the top of the hierarchy and since maximizing shareholder wealth is not the main objective for most non-profit organizations, it was not widely applied by these organizations. Since non-profit organizations usually operate to maximize the well-being of the society, socio-technical work design principles may receive a greater acceptance in these organizations than in for-profit organizations. Thus, a socio-technical balanced scorecard for the non-profit organizations will be formulated with an emphasis on employee perspective and a public university wide assessment will be proposed.


Sebatik ◽  
2019 ◽  
Vol 23 (2) ◽  
pp. 374-380
Author(s):  
Vincent Sanjaya ◽  
Andeka Rocky Tanaamah ◽  
Melkior Nikolar Ngalumsine Sitokdana

Hampir semua organisasi telah memanfaatkan dan mengembangkan teknologi informasi dan sistem informasi untuk mendukung proses bisnisnya, baik organisasi profit maupun non-profit. Terutama organisasi Pemerintahan terus menggalahkan penerapan aplikasi Sistem Informasi untuk mewujudkan transparansi, akuntabilitas, efisiensi, dan efektifitas. Proses bisnis kepemerintahan dan layanan publik. Salah satu organisasi Pemerintahan yang langsung melayani publik adalah Perpustakaan Daerah Kota Salatiga. Tujuan dengan adanya penelitian ini adalah melakukan evaluasi kinerja Tata Kelola Teknologi Informasi Perpustakaan Daerah Kota Salatiga dan dapat memberikan manfaat bagi perpustakaan daerah seperti, dalam memberikan rekomendasi kepada manajemen pihak perpustakaan terhadap kinerja SI dan membantu mengoptimalkan sumber daya teknologi informasi. Penelitian ini menggunakan metode kualitatif, teknik pengumpulan data yang digunakan ialah wawancara dan observasi. Hasil dari penelitian di Perpustakaan Daerah Kota Salatiga mendapatkan hasil bahwa perspektif operational execellence dan business contribution telah berjalan dengan baik. Namun pada bagian user orientation mempunyai masalah yaitu buku dan e-book tidak tersedia, pada sistem SKD bermasalah pada jaringannya dan future orientation mempunyai masalah terhadap kapasitas bandwith. Dengan menggunakan IT balanced scorecard peneliti dapat dengan mudah mengklasifikasikan masalah yang ada di Perpustakaan Daerah Kota Salatiga.


2007 ◽  
Author(s):  
Wen-Cheng Chang ◽  
Chun-Hsiung Huang ◽  
Tsuilin Kuo

Author(s):  
Marek Ćwiklicki

The purpose of this chapter is to present the application of Balanced Scorecard among non-governmental organizations. The limitation to this type of non-profit organizations is justified by their specificity in respect of such institutions as governmental agencies. Notwithstanding the fact that the main narration is subordinated to NGOs the text also contains references to other organizations. The premise of placing these threads is the fact that the literature on this subject, in relation to the use of BSC in non-profit organizations, includes them together. The chapter ends with discussion of basic benefits concerning the application of BSC in non-governmental organizations.


Author(s):  
Haviluddin Haviluddin ◽  
Rayner Alfred

The article reports on our work in conducting performance measurement for the management of Information Technology (IT) by applying the Balanced Scorecard (BSC) at Mulawarman University, Samarinda, East Kalimantan, Indonesia. The results of this study are then used to propose a hybrid framework that applies both BSC and a artificial intelligence (AI) techniques in order to measure the performance of IT governance generally. This article also examines BSC’s abilities and its flexibility compared to other methods in measuring the performance of IT governance. The proposed hybrid framework is expected to yield a management that produces a scorecard measures that are more rigorous, accurate and consistent with the objectives and organizational strategies in non-profit organizations, especially educational ones.


2005 ◽  
Vol 24 (4) ◽  
pp. 285-300
Author(s):  
Ching-Chow Yang ◽  
Lai-Yu Cheng ◽  
Chih-Wei Yang

In the literature, most of the researches investigated the performance evaluation for the private enterprise. Comparatively, there are very few related researches emphasized the performance assessment for non-profit organizations (NPOs). It is noted that there are several evaluation methods used on NPOs, for examples: financial accountability, program products or outputs, adherence to standards of quality in service delivery, participant-related measure, client satisfaction, etc. Are these methods sufficient and adequate? In this research, we will introduce new methodologies of performance evaluation for NPOs. Balanced Scorecard (BSC), developed in 1992, is widely adopted by the enterprises around the world, and many non-profit organizations had introduced and implemented BSC. In Taiwan, very few NPOs implement BSC. It is therefore this research wants to examine the feasibility of the implementation of BSC for NPOs in Taiwan, and then develops an implementation framework of BSC. Finally, a case study will be provided to demonstrate that this framework is feasible and powerful.


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