ANALYSIS OF PERFORMANCE EVALUATION MODEL THROUGH THE BALANCED SCORECARD IN A FOOTWEAR INDUSTRY

Due to the replacement of the issue of performance measurement in health policies worldwide this study identifies and analyzes the models for evaluating health systems performance. For this purpose, a systematic review of the literature on the topic “health systems performance evaluation” is done, making it compatible with a qualitative meta-synthesis of the type “meta-summarization.” It works with all databases related to the theme (PubMed, Scopus, EMBASE, PubAdm and Lilacs/Scielo). Portuguese, English, and Spanish are elected as language limit. Of the total number of articles (n = 32), 23 articles (71.8%) do not have a definition on “performance.” In those who have a definition, “performance” could be summed up in 6 central ideas. Among the most frequent subsidiary concepts that makes up the performance idea are the concepts of “efficiency” (11.9%), “quality” (9.5%) and “effectiveness” (7.1%). Six models were found in this review: “dashboard,” “balanced scorecard,” “open system model,” “PCATool,” “analyze dimension and performance indicators” and “standardized checklist and interview.” The “dashboard” was the most frequent performance evaluation model, found in 35.7% of studies. Only 25% of the reviewed studies presented the performance evaluation model applied specifically to health systems. Far from being configured as management tools useful to comprehension of health systems, these performance evaluation models have shortcomings that compromise their systemic evaluative power. This reinforces the inversion of reality in the relationship between quality and performance. Also, the performance evaluation models used try to adapt to the object, however in most them with relevant analytical problems compromising the specificities in depth of the health system under analysis. This generates inaccuracies and replaces the question about its use and their limitations to compare health systems.

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Performance evaluation model for R&D department: An integrated balanced scorecard and analytical hierarchy process approach

2008 3rd International Conference on Intelligent System and Knowledge Engineering ◽

10.1109/iske.2008.4731127 ◽

2008 ◽

Cited By ~ 2

Author(s):

Ufuk Cebeci ◽

Burak Sezerel

Keyword(s):

Performance Evaluation ◽

Balanced Scorecard ◽

Analytical Hierarchy Process ◽

Evaluation Model ◽

Process Approach ◽

Performance Evaluation Model ◽

Hierarchy Process

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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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How the Balanced Scorecard Is Implemented in the Spanish Footwear Industry

Sustainability ◽

10.3390/su13105641 ◽

2021 ◽

Vol 13 (10) ◽

pp. 5641

Author(s):

Carlos Suárez-Gargallo ◽

Patrocinio Zaragoza-Sáez

Keyword(s):

Balanced Scorecard ◽

High Grade ◽

Exploratory Research ◽

Online Questionnaire ◽

Financial Measures ◽

The Balanced Scorecard ◽

Cause And Effect ◽

Phone Calls ◽

Footwear Industry ◽

Final Sample

This paper provides a deeper knowledge of the implementation of the Balanced Scorecard (BSC) in the Spanish footwear industry, under an exploratory research which has been conducted with a final sample of seven firms. An online questionnaire was developed, supported by phone calls and a personal interview. An 18–24-month-period has been found to be enough to develop solid foundations for a BSC. Financial and non-financial measures are presented in the whole firms and in the majority of the four perspectives, linked by cause-and-effect relationships, showing a high development in the BSC implementation. BSCs with a high grade of development are more likely to identify their intangibles as well as include them in the firm’s strategy. A personal BSC has been identified as a limitation. Although the strategy is spread out with meetings in the whole firms, it is not known at all levels, showing a gap to be fulfilled. Strategy maps are key in BCS implementation: they are present in the majority of the firms and show that the performance drivers reach the strategy. Firms with a high grade of development and expectation, using both financial and non-financial measures linked by cause-and-effect relationships, are more likely to define sustainable measures, integrating them in their own BSC.

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