Research on Evaluation Model of Organisational Knowledge Assets

2008 ◽  
Vol 07 (01) ◽  
pp. 47-54 ◽  
Author(s):  
Jun Li ◽  
Ling Ling Zhang ◽  
Yong Shi
Keyword(s):  
Balanced Scorecard ◽  
Evaluation Method ◽  
Evaluation Model ◽  
Knowledge Assets ◽  
The Balanced Scorecard ◽  
Research On Evaluation ◽  
Organisational Knowledge ◽  
The Status ◽  
Financial Indices

Nowadays, valuation and measurement of knowledge assets has become a challenging problem for many organisations. This paper first introduces the concept of knowledge assets and presents some evaluation models of knowledge assets. Then, based on the methodology of the balanced scorecard, this paper proposes an index system which comprises quantitative indices and qualitative indices and financial indices and non-financial indices which are weighted by the analytical hierarchy process method to evaluate organisational knowledge assets. Thus, the status of organisational knowledge assets management can be estimated by a final score calculated by efficacy coefficient method and professional evaluation method in the model. At last, the paper gives a case study for this model's application. It is hoped that the information accrued from the case study, together with the evaluation model, will help to pave the way for organisations to evaluate their knowledge assets.

Study on the Crisis Management Performance Evaluation of the Engineering Project Demolition Based On Grey Model

2013 ◽  
Vol 03 (06) ◽  
pp. 08-14
Author(s):  
Jun Li ◽  
Fan Yang ◽  
HuaJie Yu
Keyword(s):  
Crisis Management ◽  
Balanced Scorecard ◽  
Evaluation Method ◽  
Evaluation Model ◽  
Evaluation Index System ◽  
Evaluation Index ◽  
Fuzzy Evaluation ◽  
Engineering Project ◽  
Management Level ◽  
The Balanced Scorecard

According to the characteristics of engineering project demolition, the whole paper will concentrate on the analysis of crisis management in the new trend of research projects in the field of research and practice. The basic framework of the outline of the crisis management process of modern engineering project in China demolition system has been created from several aspects, the Balanced Scorecard theory construction project the evaluation index system of crisis management units on the performance. And establishes the evaluation model of crisis management organization project demolition performance through the use of AHP multi-level fuzzy evaluation method, evaluation index of factors related were quantified in the example analysis after application. We expect that accurate grasp and evaluation of engineering project crisis management can be used to deal with pollution emergency management level, and provide a useful reference for the formulation of strategies and measures of rational and efficient.

scholarly journals Systemic evaluation model in the integral management of small an medium-sized porcine businesses

Perspectivas ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 155-168
Author(s):  
Ghiglione Franco Alexis ◽  
◽  
Rodolfo Oscar Braun ◽  
Keyword(s):  
Balanced Scorecard ◽  
Evaluation Model ◽  
Point Of View ◽  
Evaluation Methodology ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Research Article ◽  
Semi Arid Region

This research article aproaches in a systematic way the intrinsic problems typical of the daily management of small and medium-sized pig companies in the semi-arid region of the province of La Pampa, Argentina. Through the methodological use of a case study, from the point of view of the Balanced Scorecard, a set of indicators was constructed, grouped into four perspectives, which allowed to develop an adequate diagnosis of the current situation and to establish parameters for continuous improvement in the medium and long term. deadline to achieve the proposed strategic objectives. The document aims to present a generic evaluation methodology, which can be successfully replicated in other companies related to the pig agrifood chain, taking into account the particularities of any organization that develops productive activities.

ANALISIS KINERJA KEUANGAN IAIN PONTIANAK TAHUN 2014-2018 BERDASARKAN PENDEKATAN BALANCE SCORECARD

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
JATRIANA B2041142013
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Six Sigma ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
College And University ◽  
University Planning ◽  
Education Journal ◽  
Study Application

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.

scholarly journals Balanced Scorecard: estudo sobre sua utilização como instrumento de gestão na empresa Novo Nordisk no Brasil

ForScience ◽  
2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Edmar Souza Moreira ◽  
Wagner de Paulo Santiago ◽  
Igor Veloso Colares Batista
Keyword(s):  
Strategic Planning ◽  
Balanced Scorecard ◽  
Common Knowledge ◽  
Methodological Approach ◽  
Structured Interviews ◽  
The Balanced Scorecard ◽  
Agency Conflict ◽  
Definition Of ◽  
Pharmaceutical Production

Difundido entre empresas de todo o mundo, o Balanced Scorecard, três décadas após a sua criação, continua sendo um instrumento utilizado pelas empresas para gestão do  Planejamento Estratégico. Este estudo tem o objetivo de analisar a utilização prática do Balanced Scorecard como instrumento de gestão do Planejamento Estratégico na empresa Novo Nordisk Produção Farmacêutica do Brasil Ltda., identificando pontos de divergência em relação à teoria criada por Kaplan e Norton nos anos 90. Para a realização da pesquisa, foi adotada a abordagem metodológica empírico analítica, com a condução de estudo de caso em uma unidade fabril da empresa localizada em Montes Claros – MG. Foram feitas 19 entrevistas semiestruturadas com diretores e gerentes e aplicados 207 questionários aos demais funcionários. Os resultados mostraram que entre os gestores da empresa existe um conhecimento comum em relação às premissas para definição do Planejamento Estratégico e  um alinhamento sobre o Balanced Scorecard.  Contrariamente ao exposto por Kaplan e Norton sobre as etapas de criação do Balanced Scorecard, verificou-se que o processo na Novo Nordisk em Montes Claros é desenvolvido de forma inversa, primeiro são recebidas as metas advindas da matriz, para então ser desenvolvido o Planejamento Estratégico que levará ao atingimento destas metas. A pesquisa mostrou ainda as adaptações feitas pela empresa em estudo ao modelo proposto por Kaplan e Norton, de forma a minimizar as barreiras oriundas do conflito de agência que podem levar ao insucesso na obtenção dos resultados esperados para as metas definidas no Planejamento Estratégico das organizações.Palavras-chave: Balanced scorecard. Metas. Planejamento Estratégico.Balanced Scorecard: study on its use as a management instrument in Novo Nordisk company in BrazilAbstractDiffused among companies around the world, the Balanced Scorecard continues to be an instrument used by the companies to manage the Strategic Planning, even three decades after its creation. This study aims to analyze the practical use of the Balanced Scorecard as an instrument for the management of Strategic Planning in Novo Nordisk Produção Farmacêutica do Brasil Ltda (Novo Nordisk Pharmaceutical Production of Brazil Ltda), identifying points of divergence from the theory created by Kaplan and Norton in the 1990s. To develop the research, the analytical empirical methodological approach was adopted, with the conduction of a case study at a company unit located in Montes Claros - MG. There were 19 semi-structured interviews with directors and managers and 207 questionnaires were applied to the other employees. The results showed that among the managers of the company there is a common knowledge regarding the premises for the definition of Strategic Planning and also an alignment on the Balanced Scorecard. Contrary to what Kaplan and Norton presented about the stages of the creation of the Balanced Scorecard, it was verified that the process at Novo Nordisk in Montes Claros is developed in an inverse way: first, the goals coming from the head quarter are received. Then the Strategic Planning, which will lead to the attainment of these goals, is developed. The research also showed the adaptations made by the company under study to the model proposed by Kaplan and Norton, in order to minimize the barriers from the agency conflict that can lead to the failure to obtain the expected results for the goals defined in the Strategic Planning of the organizations.Keywords: Balanced Scorecard. Goals. Strategic Planning.  

scholarly journals Verifying Theoretical Concepts of Performance Management Framework

2018 ◽  
pp. 815-824
Author(s):  
Reno Renaldi Tibyan ◽  
Dermawan Wibisono ◽  
Mursyid Hasan Basri
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Single Case ◽  
Group Discussion ◽  
Theoretical Concepts ◽  
Management Framework ◽  
Verification Method ◽  
The Balanced Scorecard ◽  
Verification Process

Purpose – This paper aims to discuss the verification process of the theoretical concepts of the proposed performance management (PM) framework in practice. Design/methodology/approach – A case study based on a focus group discussion (FGD) method is used to describe the application a PM framework and the implementation of a PM system in a case organisation. Findings – The findings show that the case organisation has been applying the Balanced Scorecard framework and show that it needs to add some important aspects to the framework to support the better implementation of its PM system. Research limitations/implications – This paper is based on a single case study due to the need for an effective FGD in a selected organisation. Originality/value – The study drives the development of PM research in the use of a theoretical verification method to confirm the application of the theoretical concepts of PM framework in practice.

scholarly journals Multi-Granularity Feasibility Evaluation Method of the Partial Destructive Disassembly for an End-of-Life Product

2021 ◽  
Author(s):  
Lei Guo ◽  
Xiufen ZHANG
Keyword(s):  
End Of Life ◽  
Evaluation Method ◽  
Evaluation Model ◽  
Entropy Weight ◽  
Component Level ◽  
Fine Grained ◽  
Feasibility Evaluation ◽  
Entropy Weight Method ◽  
Weight Method

Abstract Partial destructive disassembly (PDD) is essential for end-of-life products to improve their automatic disassembly efficiency and reduce disassembly cost. A feasibility evaluation of the PDD is the key step to evaluate whether the PDD can be implemented. However, it has not been studied previously to our knowledge. To deal with this problem, a multi-granularity feasibility evaluation method is proposed. A multi-granularity feasibility evaluation model of the PDD was constructed based on the complex product’s hierarchical structure, which not only described the evaluation indices from the product level to the component level but also presented methods and rules to quantify them. 1Thus, disassembly entropy was introduced into the target group’s coarse granularity evaluation. The feasibility of the fine-grained index of the PDD for the component layer was constructed based on the product’s failure characteristic. The fine-grained index was calculated by the fuzzy trigonometric function and its weighting was obtained based on the structure entropy weight method. Thus, the results of the evaluation were used as feedback to guide the PDD process. Finally, a Passat engine case study illustrates the feasibility and effectiveness of the method.

scholarly journals Rancangan sistem pengukuran kinerja untuk penentuan key performance indicator dengan metode Balance scorecard

2020 ◽  
Vol 12 (2) ◽  
pp. 248
Author(s):  
Lucky Setiawan ◽  
Yuliani Fauziah
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Evaluation Method ◽  
Corporate Strategy ◽  
Performance Indicator ◽  
Production Costs ◽  
Success Factor ◽  
Key Performance Indicator ◽  
Labor Costs ◽  
The Balanced Scorecard

This research adopts the Vision and Mission of a textile company headquartered in Tangerang. This company produces producing polo shirts, golf shirts, track suits, sweat shirts, and pants using materials such as single jersey, pique, lace in cotton, polyester, and others. The company's vision and mission can represent other textile companies that have the same processes and products. The characteristics of textile companies that have processes with human skill factors become critical points that are difficult to replace with robot technology. This has an impact on the needs of a large number of human resources in the industry. The increase in labor costs which always increases every year has a very significant impact on production costs. Thus, expansion is one of the critical factors to be used as a top management strategy in determining the current KPI items. The Balanced Scorecard is a performance evaluation method that can meet these expectations. The design of company performance measurement in this study begins with the translation of the company's vision and mission, secondly, making a proposed corporate strategy using the PQCDSME approach (profit, quality, Cost, Delivery, Service, Moral, Environment). Third, calcify the company's strategy into the perspective of the balanced scorecard. Fourth, the decision making process to determine KPI items using the brainstorming method. Fifth, determining the critical success factor and key performance indicator. Other factors are also compared between the achievement of the previous year as an illustration of determining a target. So the target given will be in accordance with the SMART rules (speciefic, measurable, achievable, realistic and timely). The results are obtained with 4 criteria (financial, consumer, internal business processes, learning and growth). This performance measurement produced 19 key performance indicators, consisting of 6 financial perspective indicators, 1 customer perspective indicator, 7 internal business process perspective indicators, and 5 growth and learning perspective indicators.

scholarly journals Enterprise Intelligent Procurement Management Model Exploration

2021 ◽  
Author(s):  
Baixing Yang ◽  
Sai Yang
Keyword(s):  
Supply Chain ◽  
Balanced Scorecard ◽  
Maturity Model ◽  
Procurement Management ◽  
The Balanced Scorecard ◽  
Supply Chain Efficiency ◽  
Development Direction ◽  
Procurement System ◽  
Benchmarking System

With the development of big data analysis, blockchain and other technologies, the supply chain of enterprises is transforming to lean and intelligent. As an important link in the enterprise supply chain, the intelligent transformation of procurement plays an important role in the improvement of the supply chain efficiency, therefore, the construction of a common method supporting the intelligent upgrade of the enterprise procurement business has become a key concern for enterprise managers. Based on the balanced scorecard theory and the supply chain maturity model, this study combines the actual situation of procurement management in Chinese energy enterprises and constructs a procurement benchmarking system that balances the development direction of the industry and the actual needs of enterprises. Meanwhile, based on the grounded theory, three major themes of the intelligent procurement system (digital business module, procurement synergy mechanism and procurement ecosystem) are extracted to provide a methodological reference for the construction of intelligent procurement systems of energy enterprises. The study concludes with a case study of China National Energy Group Materials Company to demonstrate the application of the intelligent procurement system built in this paper, with a view to providing methodological reference for the intelligent procurement management in energy enterprises.

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