scholarly journals BALANCED SCORECARD AS A STRATEGIC TOOL FOR MANAGEMENT OF PUBLIC ADMINISTRATION

2015 ◽  
Vol 3 ◽  
pp. 253-257
Author(s):  
Peter Skotnický
Keyword(s):  
Private Sector ◽  
Public Administration ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Slovak Republic ◽  
The Balanced Scorecard ◽  
Business Goals ◽  
Modern Methods ◽  
Progressive Organizations

Balanced Scorecard is one of the modern methods of management, which is currently applied mainly by progressive organizations of the private sector. The subjected method was recently implemented into financial management, which is the key to the process of management of the organization in relation to the achievement of business goals. This suggests that the Balanced Scorecard could help improve managing process in public administration, which should lead to its improved efficiency. The aim of this article is to highlight the possibility of using the Balanced Scorecard in the management of public administration. The article defines and describes the Balanced Scorecard method, observation of its application in public administration in the Slovak Republic.

scholarly journals The effect of using the balanced scorecard (BSC) on reducing banking services costs – An applied study on commercial banks in Palestine –: أثر استخدام بطاقة الأداء المتوازن في تخفیض تكاليف الخدمات المصرفية – دراسة تطبيقية على البنوك التجارية في فلسطين –

2021 ◽  
Vol 5 (18) ◽  
pp. 108-88
Author(s):  
Khaled Muhammad Al- Madhoun Khaled Muhammad Al- Madhoun
Keyword(s):  
Balanced Scorecard ◽  
Commercial Banks ◽  
Service Cost ◽  
Banking Services ◽  
Four Dimensions ◽  
The Balanced Scorecard ◽  
Applied Study ◽  
Study Results ◽  
Modern Methods ◽  
Internal Operations

The study aimed to measure the effect of the Balanced Scorecard (BSC), with its four dimensions (financial, clients, internal operations, learning and growth) on reducing banking services costs in commercial banks in Palestine. The study used the descriptive, analytical, and also the regression analysis methods. The study depends on the questionnaire which was addressed, to (general manager, financial director, observer, head of accounting department). The study sample contained (47) employees working in commercial banks in Palestine. The study results showed a significant effect of using the Balanced Scorecard (BSC) and its four dimensions (financial, clients, internal operations, learning and growth) on reducing banking services costs in commercial banks in Palestine, The study recommended the necessity for commercial banks departments in Palestine to pay more attention to clarifying the importance of the Balanced Scorecard (BSC) method, which is one of the modern methods of accounting and its role in reducing banking services costs. And developing service cost plans using the Balanced Scorecard (BSC) and paying attention to all dimensions of the Balanced Scorecard for its role in reducing the costs of the services provided.

Adaptation of the balanced scorecard model to measure performance of the departments at Dr Zainoel Abidin Regional General Hospital, Banda Aceh

2020 ◽  
Vol 15 (2) ◽  
pp. 365-379
Author(s):  
Ashiva Martunis ◽  
Ritha Dalimunthe ◽  
Khaira Amalia ◽  
Juanita Juanita ◽  
Hendra Syahputra ◽  
...  
Keyword(s):  
Performance Appraisal ◽  
General Hospital ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Business Plans ◽  
And Performance ◽  
And Training ◽  
Banda Aceh

Purpose This paper aims to determine the performance of the departments at Dr Zainoel Abidin Regional General Hospital, Banda Aceh, Indonesia, in 2016, based on the targets and realization of their work programs using balanced scorecard. Design/methodology/approach This study adopted qualitative and quantitative approaches. Findings The overall results of the performance appraisal using the balanced scorecard approach seen from the financial, internal business, customer and training and learning perspectives are good. Dr Zainoel Abidin Regional General Hospital has provided good services, and performance of its departments have generated the expected outcome, realized by the Hospital. Originality/value The novelty of the present study lies in its research model, where human resources (transformational leadership, organizational commitment and resource uniqueness) and financial management (business plans, budget and performance).

scholarly journals Evaluasi Tata Kelola TI Berdasarkan Perspektif Internal Balance Scorecard dan Framework Cobit 4.1 (Studi Kasus: Institut Teknologi Budi Utomo Jakarta Timur)

Respati ◽  
2020 ◽  
Vol 15 (2) ◽  
pp. 37
Author(s):  
Febrian Destyanto ◽  
Kusrini Kusrini ◽  
Henderi Henderi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Maturity Level ◽  
Model Framework ◽  
The Balanced Scorecard ◽  
Business Goals ◽  
Level 3 ◽  
Level 2

INTISARITata kelola sistem informasi menentukan tingkat pencapaian dari tujuan bisnis perusahaan. Semakin baik tata kelola sistem informasi berdampak pada keberhasilan mengelola proses dan tujuan bisnis dalam aspek akuntabilitas, resposibilitas dan transparansi. Model COBIT 4.1 digunakan untuk dapat mengukur tingkat keberhasilan suatu tata kelola sistem informasi sesuai dengan tujuan bisnis perusahaan. penelitian ini dilakukan untuk mengetahui tingkat kematangan tata kelola sistem informasi dari institut teknologi budi utomo dengan menggunakan perspektif internal dengan focus peningkatan dan pemeliharaan fungsionalitas proses bisnis pada model Balanced Scorecard sebagai alat untuk memetakan rencana strategis perusahaan, lalu dilakukan pengukuran tingkat kematangan menggunakan sub domain terpilih pada COBIT 4.1. Dari pemetaan Balanced Scorecard dan COBIT4.1 diperoleh sub domain PO2, PO3, AI2, AI4, dan AI7 yang digunakan untuk mengevaluasi tata kelola sistem informasi pada institut teknologi budi utomo berdasarkan model framework COBIT 4.1. Hasil pengukuran tingkat kematangan sub domain terpilih didapatkan hasil tingkat kematangan level 2 atau proses sudah dilakukan namun belum baku dan terdokumentasi secara terstruktur. Sedangkan tingkat kematangan yang diharapkan berada pada level 3 atau proses sudah terdefinisi baku dan terdokumentasi dengan struktur yang jelas dan baik. Hasil akhir dari penelitian berupa rekomendasi perbaikan untuk menuju tingkat kematangan yang diharapkan. Kata Kunci : Tingkat Kematangan, Balanced Scorecard (BSC), Perspektif Internal, COBIT 4.1, Tata Kelola Sistem Informasi ABSTRACTInformation system governance determines the level of achievement of the company's business goals. The better governance of information systems affects the success of managing business processes and objectives in aspects of accountability, resposibility and approval. The COBIT 4.1 model is used to measure the success of an information system governance in accordance with the company's business goals. This research was conducted to study the maturity level of information systems governance Institut Teknologi Budi Utomo using an internal perspective with a focus on improving and maintaining business process functionality in the Balanced Scorecard model as a tool to map out the company's strategic plan, then measuring the maturity level using sub domains obtained in COBIT 4.1. From the mapping of the Balanced Scorecard and COBIT4.1, PO2, PO3, AI2, AI4, and AI7 sub-domains are used to collect information systems governance at the utmost Budi technology institution based on the framework of the COBIT 4.1 model. The results of the measurement of the level of maturity of the sub domain are taken the level 2 maturity level results or the process has been carried out but not yet standardized and structured documented. While the expected level of maturity at level 3 or process is standard and documented with a clear and good structure. The final results of the study consisted of improvements to achieve the expected level of maturity. Keywords: Maturity Level, Balanced Scorecard (BSC), Internal Perspective, COBIT 4.1, Information System Governance

scholarly journals The Possibility of Determining the Level of Performance in the Faculty of Education at Kuwait University Using the ‘Balanced Scorecard’ from the Perspective of Faculty Members

2017 ◽  
Vol 11 (3) ◽  
pp. 527
Author(s):  
Sultan G. Aldaihani
Keyword(s):  
Balanced Scorecard ◽  
Financial Management ◽  
Poor Performance ◽  
College Of Education ◽  
Point Of View ◽  
Faculty Members ◽  
Kuwait University ◽  
The Balanced Scorecard ◽  
Action Strategies ◽  
Faculty Of Education

This study aimed to identify the possibility of determining the level of performance in the Faculty of Education at Kuwait University using the ‘Balanced Scorecard’ from the point of view of faculty members. The study used the descriptive methodology through a tool which was applied to (98) faculty members in the College of Education at Kuwait University. The results showed that the ‘vision and action strategies’ have obtained an average performance, while the rest of the dimensions were of poor performance. There were statistically significant differences due to educational degree in favor of professors, and years of experience in favor of 21 years and above. The level of performance about the vision and action strategies can be predicted in the College of Education based on the level of performance using the ‘Balanced Scorecard’. The effect of the domain ‘the internal operations’ was statistically insignificant and was less influential on the ‘vision and action strategies’; while ‘the financial management’ was the highest in impact. In conclusion, the study proposed some important recommendations and suggestions.

Evaluating quantity surveying firms’ performance

2019 ◽  
Vol 69 (1) ◽  
pp. 134-152 ◽  
Author(s):  
Hannah Feyisayo Osunsanwo ◽  
Joshua Oluwasuji Dada
Keyword(s):  
Balanced Scorecard ◽  
High Performance ◽  
Performance Measure ◽  
Content Type ◽  
Financial Measures ◽  
The Balanced Scorecard ◽  
Business Goals ◽  
Quantity Surveying ◽  
Structural Engineers ◽  
Business Relation

Purpose The purpose of this paper is to evaluate the performance of quantity surveying firms (QSFs) using the balanced scorecard (BSC) technique. Design/methodology/approach Based on a survey of 37 QSFs in Lagos State, Nigeria, the paper empirically assessed the performance of QSFs using the BSC technique. The targeted respondents were principal partners and quantity surveyor employees in the selected QSFs and relevant construction stakeholders, including clients, architects, builders and structural engineers, who usually have business relation with QSFs. Findings The findings of this paper revealed high levels of performance in non-financial measures of the BSC dimensions while low level performance is recorded in financial measure. Practical implications The exemplified performance measures allow QSFs’ managers to set their own priorities and to seek out improvements along the BSC dimensions of performance measure. The high performance recorded in non-financial perspectives needs to be sustained while a lot of efforts need to be put in place in order to improve the financial performance, thereby sustaining their viability. Originality/value This paper contributes methodologically through the application of a balance and all-encompassing principles in assessing performance. The use of this measure enables QSFs to structure a balance assessment of their operation, to identify their strengths and weakness, and to target areas for improvement in order to reach their desired business goals.

scholarly journals Kajian Kinerja Sistem Polder sebagai Model Pengembangan Drainase Kota Semarang Bagian Bawah dengan Balanced Scorecard

2016 ◽  
Vol 22 (1) ◽  
pp. 43
Author(s):  
Hari Nugroho ◽  
Dwi Kurniani ◽  
Mega Asiska ◽  
Nuraini Nuraini
Keyword(s):  
Balanced Scorecard ◽  
Financial Management ◽  
Flood Control ◽  
System Development ◽  
Learning And Development ◽  
Integrated Water Management ◽  
Water Management System ◽  
Governing Body ◽  
The Balanced Scorecard ◽  
Under Construction

One of the technological flood control and rob in the big cities is the polder system that include drainage systems , retention ponds, levees that surround the area, as well as the pump and / floodgates, as the area of integrated water management system. Likewise, as the coastal city of Semarang in Indonesia has built some of the polder which has been in operation or under construction. To assess the success of the polder management, necessary for a study to determine the performance of the system in controlling the flood in Semarang. Assessment of performance of the system as a whole polder in this study used the concept of the Balanced Scorecard (BSC). The results of this study demonstrate the performance of the polder in Semarang is an ideal: Polder Tanah Mas (73.81 / 100), then Polder Banger (67.21 / 100), Polder Kali Semarang (58.70/100) and the Polder Tawang (58.65/100). The performance of the Polder system above can not be separated from the existence of an independent governing body and had been prepared much earlier. So the presence of the governing body needs to be prepared in the polder system development. To improve performance, the polder-existing polder in Semarang needs to be improved its performance by improving the performance indicators is still less based on this research primarily on indicators: financial, management agencies and learning and development.

CONSIDERATIONS OF THE PUBLIC SERVICES SYSTEM IN THE BOTOSAN MUNICIPY THROUGH THE PRISM OF PUBLIC ADMINISTRATION REFORM

2021 ◽  
pp. 139-145
Author(s):  
Sorin Bradu ◽  
Keyword(s):  
Private Sector ◽  
Public Administration ◽  
Public Services ◽  
The Public ◽  
Organization And Management ◽  
Public Administration Reform ◽  
Modern Methods ◽  
Scientific Substantiation ◽  
The One

The local public administration is the one that plays the most important role in the organization and management of public services, given the fact that it knows the needs of the citizens most closely. The important scientific problem consists in the scientific substantiation of the responsibilities of the public administration in the organization and modernization of the public services. This fact may lead to the clarification of the role of public administration provider in the conditions of more and more intense involvement of the private sector in the management of public services. This clarification is necessary in order to identify ways to apply modern methods of development and efficiency of public services in Botosani.

The balanced scorecard as a tool for environmental management

2017 ◽  
Vol 28 (3) ◽  
pp. 332-349 ◽  
Author(s):  
Sónia Monteiro ◽  
Verónica Ribeiro
Keyword(s):  
Environmental Management ◽  
Public Sector ◽  
Literature Review ◽  
Private Sector ◽  
Balanced Scorecard ◽  
Environmental Issues ◽  
Environmental Indicators ◽  
Content Type ◽  
The Balanced Scorecard ◽  
The Public

Purpose The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach Literature review, both theoretical and empirical. Findings As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited.

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