scholarly journals Integrating Balanced Scorecard and Hoshin Kanri a review of approaches

2020 ◽  
Vol 11 (7) ◽  
pp. 2899-2924
Author(s):  
Rui Manuel Ferreira Dias ◽  
Alexandra Tenera
Keyword(s):  
Continuous Improvement ◽  
Balanced Scorecard ◽  
Research Work ◽  
Added Value ◽  
Strategy Development ◽  
Improvement Strategy ◽  
Integration Model ◽  
The Balanced Scorecard ◽  
Proposed Model ◽  
The Difference

This paper discusses how companies can make their Strategic Thinking, Strategic Planning, and also discusses the integration of the Balanced Scorecard (BSC) and Hoshin Kanri (HK) approaches and then suggests and exemplifies an integrated model that could facilitate company’s strategic deployment and implementation. A literature review of Balanced Scorecard and Hoshin Kanri conducted to provide a comprehensive understanding of each approach. The article discusses six integrated Balanced Scorecard / Hoshin Kanri models identified in the literature. The research work revealed differences and convergence points between Balanced Scorecard (BSC) and Hoshin Kanri (HK) approaches that the different integrated models intend to take advantage or reinforce in order to develop more robust methodologies. The study of different integration model, the difference between them and the know-how obtained in implementation and deployment of the strategy in the industry were crucial to develop the proposed model, which was conceived to overcome current identified models weaknesses. So, a new integrated framework was developed for Continuous Improvement organizations in order to leverage and combine Balanced Scorecard robustness and consistency for strategy development and Hoshin Kanri in order to added value in terms of short-term strategy, translating it to the everyday job activities, conceived and performed by all in turning of the Continuous Improvement strategy.

scholarly journals Strategy Map dan Rancangan Balanced Scorecard PT. DPI

2018 ◽  
Vol 7 (2) ◽  
pp. 117
Author(s):  
A Fakhri Arifyanto
Keyword(s):  
Balanced Scorecard ◽  
Customer Relationship ◽  
Strategy Development ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Strategic Issues ◽  
Strategic Objective ◽  
Financial Perspective ◽  
Strategy Map ◽  
Process Perspective

This research aims to compile and designing Strategy Map and Balanced Scorecard on PT. DPI in order to achieve the objective of becoming an international organization or world class company.  According to David P. Norton which had been quoted by Mathews (2007), Balanced Scorecard is precise methodologies to develop measurement which is capable to describe the organization’s strategy.  Development of Strategy Map is the key to design effective Balanced Scorecard. The analysis result stated that the Strategy Map of PT. DPI could be compiled by virtue of the strategic issues in the corporate level, meanwhile for the Balanced Scorecard design consists of four perspectives in which financial perspective to improve the ROI of strategic objective by increasing revenue from existing product and new product.  Customer perspective, with the strategic objective of customer satisfaction, increased market share by retaining existing customers and add new customers.  Internal Business Process Perspective, with a strategic objective of developing superior products, innovative and sophisticated, improved customer relationship management.  Learning and Growth Perspective, with strategic objectives to improve the quality, professionalism of human resources DPI, to develop a conducive climate in DPI (improve DPI climate).    

The Balanced Scorecard: A Potential Tool for Supporting Change and Continuous Improvement in Accounting Education

1999 ◽  
Vol 14 (3) ◽  
pp. 395-412 ◽  
Author(s):  
Otto H. Chang ◽  
Chee W. Chow
Keyword(s):  
Continuous Improvement ◽  
Balanced Scorecard ◽  
Accounting Education ◽  
Competitive Environment ◽  
Successful Implementation ◽  
Department Heads ◽  
The Balanced Scorecard ◽  
Rapid Changes ◽  
Potential Applicability ◽  
Potential Tool

Rapid changes in the technological and competitive environment are posing serious challenges to accounting education. Meeting these challenges will require accounting educators and programs to undergo fundamental changes and to continuously seek ways to increase the value of their contributions. This article illustrates how the balanced scorecard may be used by accounting educators to stimulate, guide and sustain such continuous improvement efforts. Survey and interview responses from 69 accounting department heads are generally supportive of the balanced scorecard's potential applicability and benefits to accounting programs. These department heads also provide suggestions on the items that can comprise an effective balanced scorecard for an accounting department, as well as factors that can affect its successful implementation.

scholarly journals Using a Balanced Scorecard Approach to Measure Environmental Performance: A Proposed Model

2017 ◽  
Vol 9 (8) ◽  
pp. 118 ◽  
Author(s):  
Inaam M. Al-Zwyalif
Keyword(s):  
Balanced Scorecard ◽  
Environmental Sustainability ◽  
Environmental Performance ◽  
Business Organizations ◽  
Environmental Aspects ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Process Learning ◽  
Proposed Model ◽  
And Control

Environmental aspects have been recognized by today’s organizations as the most important components of value creation that would contribute to the achievement of the goals and success in the future. The purpose of this study is to propose an Environmental Balanced Scorecard (EBSC) model to evaluate environmental performance in business organizations. It also aims to illustrate how the environmental performance aspects can integrate into the Balanced Scorecard (BSC). To achieve the goals of the study, the descriptive analytical approach was adopted for its suitability for the purpose of the study. An EBSC model was developed to evaluate environmental performance with proposed four perspectives and environmental strategic objectives within each perspective. The four perspectives are the customer, internal process, learning and growth and financial. The proposed model will help managers not only to evaluate the environmental performance, but also to plan, manage and control organization’s environmental activities. In addition, it can serve as a template for the organizations which aims to create environmental awareness and pursue environmental sustainability.

Customising turnaround time indicators to requesting clinician: a 10-year study through balanced scorecard indicators

2014 ◽  
Vol 67 (9) ◽  
pp. 797-801 ◽  
Author(s):  
Maria Salinas ◽  
Maite López-Garrigós ◽  
Ana Santo-Quiles ◽  
Mercedes Gutierrez ◽  
Javier Lugo ◽  
...  
Keyword(s):  
Balanced Scorecard ◽  
Continuous Monitoring ◽  
Turnaround Time ◽  
Weighted Mean ◽  
The Balanced Scorecard ◽  
Synthetic Indicator ◽  
Benefit Patient ◽  
Primary Care Patients ◽  
The Difference ◽  
Emergency Department Patients

AimThe purpose of this study is, first to present a 10-year monitoring of postanalytical turnaround time (TAT) adapted to different clinicians and patient situations, second to evaluate and analyse the indicators results during that period of time, and finally to show a synthetic appropriate indicator to be included in the balanced scorecard management system.MethodsTAT indicator for routine samples was devised as the percentage of certain key tests that were verified before a specific time on the phlebotomy day. A weighted mean synthetic indicator was also designed. They were calculated for inpatients at 15:00 and 12:00 and for primary care patients only at 15:00. The troponin TAT of emergency department patients, calculated as the difference between the troponin verification and registration time, was selected as the stat laboratory TAT indicator.ResultsThe routine and stat TAT improved along the 10-year study period. The synthetic indicator showed the same trend.ConclusionsThe implementation of systematic and continuous monitoring over years, promoted a continuous improvement in TAT which will probably benefit patient outcome and safety.

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