A hybrid MCDM and sustainability-balanced scorecard model to establish sustainable performance evaluation for international airports

The purpose of this paper is to apply the Balanced Scorecard (BSC) concept to the sustainable performance evaluation of emerging family farms in Jilin, China. A sustainable performance evaluation system was constructed based on the BSC. A questionnaire survey was used with a sample of 156 emerging family farms involved in the production of planting (grain, horticultural crops) and breeding (animal products) enterprises in Jilin, China. The Analytic Hierarchy Process (AHP)-Fuzzy Comprehensive Evaluation method (FCE) was used for the sustainable performance evaluation by different BSC dimensions, farm types, and regions. This empirical study revealed that the BSC is applicable for the farm sustainable performance evaluation in the Chinese context. The key is selecting suitable indicators for the evaluation index system while considering the particularity of market, resources, management, and personnel. The sustainable performance of the investigated family farms is in the slightly above moderate level as a whole. Financial performance and market performance are above moderate, while internal business process performance is moderate, and learning and growth performance is below moderate. They are facing difficult challenges to upgrade in terms of marketing and financing channels, branding, and organic production. Industrial differences existed in the farms’ sustainable performance. Farms combining planting and breeding have better sustainability, which could be a signal for transformation of the traditional single planting or breeding modes in China. The internal business process performance of grain farms is significantly less, due possibly to long-term policy support and protection with less of an emphasis on ecological outcomes. Subtle regional differences in the overall sustainable performance of surveyed family farms suggest that farm performance depends more on management than on external environment.

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Proposing a new integrated model based on sustainability balanced scorecard (SBSC) and MCDM approaches by using linguistic variables for the performance evaluation of oil producing companies

Expert Systems with Applications ◽

10.1016/j.eswa.2014.05.023 ◽

2014 ◽

Vol 41 (16) ◽

pp. 7316-7327 ◽

Cited By ~ 79

Author(s):

Arefeh Rabbani ◽

Mahmoud Zamani ◽

Abdolreza Yazdani-Chamzini ◽

Edmundas Kazimieras Zavadskas

Keyword(s):

Performance Evaluation ◽

Balanced Scorecard ◽

Integrated Model ◽

Linguistic Variables ◽

Model Based ◽

Sustainability Balanced Scorecard

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Sustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2021.v16.i01.p03 ◽

2020 ◽

Vol 16 (1) ◽

pp. 45

Author(s):

Desak Nyoman Sri Werastuti

Keyword(s):

Performance Evaluation ◽

Balanced Scorecard ◽

Company Performance ◽

Balance Scorecard ◽

Management Communication ◽

Communication Performance ◽

Accounting Faculty ◽

Sustainability Balanced Scorecard ◽

High Level

This study examines the effectiveness of Sustainability Balance Scorecard (SBSC) and management communication in evaluating company performance. Furthermore, to determine the role of the use of high management communication and the use of the sustainability balanced scorecard in increasing the manager's bonus award decisions. Laboratory experiment was carried out on 94 students of accounting, Faculty of Economics, Ganesha University of Education. Results show that the use of the SBSC influences in evaluating performance. In addition, environmental perspective and the high level of management communication have a significant influence on the decision of managers on bonus allocation. Keywords: environmental perspective, sustainability balanced scorecard, management communication, performance evaluation.

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Sustainability Balanced Scorecard

Controlling ◽

10.15358/0935-0381-2004-8-9-511 ◽

2004 ◽

Vol 16 (8-9) ◽

pp. 511-516 ◽

Cited By ~ 8

Author(s):

Stefan Schaltegger

Keyword(s):

Balanced Scorecard ◽

Sustainability Balanced Scorecard

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Design and planning of the balanced scorecard: A case study

Human Systems Management ◽

10.3233/hsm-2007-26307 ◽

2007 ◽

Vol 26 (3) ◽

pp. 217-227

Author(s):

Ming-Hon Hwang ◽

Hsin Rau

Keyword(s):

Performance Evaluation ◽

Balanced Scorecard ◽

Process Management ◽

Planning Process ◽

Company Performance ◽

Correct Process ◽

The Balanced Scorecard ◽

Strategy Planning ◽

And Performance

In the industrial economy, evaluating company performance based on financial results was good enough. However, in the current globalized and highly competitive environment, maintaining long term competitiveness requires companies to engage in overall strategic planning and performance evaluation. The balanced scorecard is a tool or method for balancing an organization's performance and can react to situations where a company's direction becomes disoriented. This approach assists in strategy planning, process management, and performance evaluation from four perspectives, including financial, customer, internal process, and learning and growth. Good strategy planning provides companies with a correct management direction, correct process management ensures the efficient execution of plans, and correct performance evaluation illustrates the execution results. This study mainly focuses on how a large rubber company in Taiwan utilizes the balanced scorecard in its organization. As the technical perspective is important in the rubber keypad industry, besides the four above perspectives, this company has added the technical perspective. By introducing this company and its progress in implementing the balanced scorecard, this study hopes to provide other companies, especially rubber companies, with a planning direction and reference for the future implementation of the balanced scorecard.

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