Strategic Enterprise Management for Innovative Companies: The Last Decade of the Balanced Scorecard

2017 ◽  
Vol 7 (1) ◽  
pp. 97-109 ◽  
Author(s):  
Doruk Sen ◽  
Sakir Bingol ◽  
Ozalp Vayvay
2017 ◽  
Vol 2017 (4) ◽  
pp. 118-141
Author(s):  
Kirill Vasenev

The article shows the need for further improvement of the planning system of Russian industrial enterprises, offering the model of integrated planning system and suggesting changes of the organizational structure of an industrial enterprise necessary for model implementation, describing basic packages of planned activities within the integrated planning system: predominant in strategic planning model, project-oriented tactical planning, operative planning, considers the balanced scorecard system as the tools of integration of the planning system, as well as strategic, tactical and operative feedbacks in the cybernetic loop of enterprise management.


2020 ◽  
Vol 11 (2) ◽  
pp. 349
Author(s):  
Svitlana Oleksandrivna FAIZOVA ◽  
Maryna Illivna IVANOVA ◽  
Olha Latyfivna FAIZOVA ◽  
Viktoriia Leonidovna SMIESOVA ◽  
Olena Anatoliyivna PARSHYNA ◽  
...  

The problem of defining the prospects, opportunities, limitations and methodological format of assessing the competitiveness of an enterprise in a transitive economy using the Balanced Scorecard (BSC) concept has been considered. The relevance of the issue is due, on the one hand, to global trends in innovative development, and on the other hand, to the incompliance of performance of the post-socialist industrial enterprises with the characteristics of innovative development. The creation of mechanisms for improving the enterprise’s competitiveness and its appropriate assessment based on the use of advanced management practices and technologies is becoming increasingly relevant. The purpose of study is to improve methodological approach to the BSC-based assessment of competitiveness of a value-oriented enterprise, and to substantiate the prospects of effective integration of the BSC into the existing enterprise management system. This research paper justifies the possibility of using various methodological forms, including the simplest ones, of the Balanced Scorecard, which features a transformational nature, in the process of forming a balanced strategic management of enterprise. Methodical approach has been proposed for identification of the enterprise strategy directed at increase of its market value and strategic competitiveness. Matrix analysis was applied to assess the enterprise performance indicators; it revealed a relationship between the enterprise's competitive position and class of its innovation BSC-based strategies. To assess the enterprise’s competitiveness, an integral index of its investment attractiveness has been proposed, and to assess the class of the enterprise innovative strategies, an integral index of the enterprise innovations was calculated. The proposed methodological approach was used to perform expert sampling within the frame of indicators for determining the investment attractiveness and innovativeness of a metallurgical enterprise by the criteria of strategic orientation, efficiency and functionality. The study has analyzed the experience gained by the leading enterprises of Ukraine’s metallurgical complex in using BSC in a limited methodological format as a tool for identifying the strategy of an enterprise, assessing its competitiveness, innovativeness and investment attractiveness. The result of the study was the conclusion about the possibility of applying the simplest Balanced Scorecard forms as a catalyst for innovative transformations and developing balanced enterprise management in transition economies.


2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.


Author(s):  
JATRIANA B2041142013

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.


Author(s):  
Guillermo Benítez López ◽  
Margarita Cruz-Chávez ◽  
María de los Ángeles Valdez-Pérez

The objective of the application of the Balanced Scorecard methodology in the Veterinary and supplies PA`LANTE S.P.R. OF R.L. DE C.V. In the area of production and repair of trailers is to identify exactly what should be monitored to introduce a reliable measurement strategy that provide information on performance and understand why they are giving certain results, the methodology is to align the companies towards the achievement of business strategies, through tangible objectives and indicators as it converts the vision of companies into action through a coherent set of indicators grouped into four business perspectives that are: Financial, Clients, Internal Processes and Training and Growth since this methodology suggests that these perspectives cover all the processes necessary for the proper functioning of a company. The contribution of the methodology is to determine what factors are influencing the area of production and repair of trailer that are affecting the production times considering the last three quarters of the year 2018.


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