scholarly journals Research on Evaluation Indicators of Tax Policy Performance for Technology Innovating Enterprises: Based on Balanced Scorecard

2012 ◽  
Vol 3 (2) ◽  
pp. 27
Author(s):  
Niu Yanshao
Keyword(s):  
Balanced Scorecard ◽  
Tax Policy ◽  
Mathematics Model ◽  
Four Dimensions ◽  
The Balanced Scorecard ◽  
Research On Evaluation ◽  
Policy Performance ◽  
Evaluation Indicator ◽  
Target Layer ◽  
Fuzzy Mathematics Model

Evaluation indicator is the basis of evaluation. Firstly, this paper constructed a evaluationindicator system referred to tax policy performance to technology innovation enterprisefrom four dimensions based on balanced scorecard. Secondly, we used the analytic hierarchyprocess to calculate the weights of strategic level, target layer, index layer and indicators in theoverall weight of the balanced scorecard. Lastly, fuzzy mathematics model was employed tocalculate the membership degree of the indicators.

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.

scholarly journals Performance Assessment in Business of Agricultural Companies using Balanced Scorecard Model

2015 ◽  
Vol 48 (2) ◽  
pp. 109-120 ◽  
Author(s):  
S. Brezuleanu ◽  
Carmen Olguţa Brezuleanu ◽  
I. Brad ◽  
T. Iancu ◽  
A. Ciani
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Classical Model ◽  
Integrated Approach ◽  
Strategic Objectives ◽  
Four Dimensions ◽  
The Balanced Scorecard ◽  
Individual Level ◽  
Financial Perspective ◽  
Long Time

AbstractThe performance management is a strategic and integrated approach for long-time success of the activity of agricultural companies, by improving the performance of the organization, teams and individuals. In search of success, the performance management uses a variety of models, techniques and methods, some taken from other systems and improved and others of its own, focusing on strategy and differentiating features that provide a strong competitive advantage. The Balanced Scorecard (BSC) model identifies several dimensions of the organization, representing areas where organizations need to achieve results at department, team or individual level. According to the type of the agricultural company, there can be esential financial aspect, customers, internal processes, knowledge and learning, service quality, market share etc. The company under study, S.C. Agrocomplex Lunca Paşcani S.A., is representative in terms of ownership, farm and profile of the agricultural production in Moldavia region. According to the methodology developed, starting from the strategy of S.C. Agrocomplex Lunca Paşcani S.A. we identified the strategic objectives for each situation and the level of reaching the objectives using several indicators. In the second stage of the BSC analysis, the indicators are defined according to the management priorities of S.C. Agrocomplex Lunca Paşcani S.A. in four categories, corresponding to the four dimensions of the classical model: customer perspective, perspective of processes within the company, employee perspective and financial perspective

اثر استخدام أدوات المحاسبة الإدارية على تحسين جودة التدقيق الداخلي للمصارف العراقية الأهلية: بطاقة الأداء المتوازن أنموذجًا

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
سعد محيميد ◽  
عمار ياسين ◽  
زهير عباس
Keyword(s):  
Balanced Scorecard ◽  
Banking Sector ◽  
Internal Audit ◽  
Quality Of Services ◽  
Internal Auditing ◽  
Four Dimensions ◽  
The Balanced Scorecard ◽  
Private Banks ◽  
Audit Team

The research aims to find out the effect of using management accounting tools on improving the quality of internal auditing for private Iraqi banks - the Balanced Scorecard as a model, and to achieve the goal of the research, a questionnaire was developed that included Balanced Scorecard information, with regard to the studied community represented by private Iraqi banks in Iraq. Research The Iraqi banking sector The research sample focused intentionally for the Mosul Bank for Development and Investment and the Ashur International Bank for Investment, and among the most important findings of the research: the presence of a moral impact of using the balanced scorecard in its four dimensions to improve the quality of internal auditing in private banks. On the efficiency of the work of the internal audit team in banks. The research reached several recommendations, the most important of which are: Paying attention to the qualitative dimensions of implementing the Balanced Scorecard and disseminating its concept, it must be concerned with the quality of services to attract new clients, maintain old clients, pay attention to customer suggestions and complaints and address them in a timely manner, improve internal processes and qualify and train cadres to increase their experience and capabilities Proper application of the Balanced Scorecard.

scholarly journals Corporate Competitiveness Index of Climate Change: A Balanced Scorecard Approach

2019 ◽  
Vol 11 (5) ◽  
pp. 1445
Author(s):  
Jae Myung ◽  
Hyoung-Tae An ◽  
Su-Yol Lee
Keyword(s):  
Climate Change ◽  
Balanced Scorecard ◽  
Process Management ◽  
Evaluation Model ◽  
Business Sector ◽  
Four Dimensions ◽  
The Balanced Scorecard ◽  
Critical Issues ◽  
Practical Guidelines ◽  
Carbon Performance

Climate change is one of the most critical issues in the business sector. This conceptual study proposes a corporate competitiveness evaluation model of climate change by adopting the Balanced Scorecard approach. This study provides a series of specific performance and competitiveness indicators of climate change in the four dimensions of learning and growth, internal process, external stakeholders, and finance and carbon performance. The indicators, which use both quantitative and qualitative methods, can be immediately applied in the field. This study presents practical guidelines to successfully adopt and implement the competitiveness evaluation model in an organization by considering prevalent innovation tools of business process management, process visualization, and knowledge socialization. Finally, it provides some implications for managers and policy-makers who wish to proactively address climate change in the business sector.

The balanced scorecard: subjects, concept and objects – a commentary

2012 ◽  
Vol 8 (4) ◽  
pp. 511-527 ◽  
Author(s):  
Niels Dechow
Keyword(s):  
Balanced Scorecard ◽  
Design Methodology ◽  
Object Representation ◽  
Executive Education ◽  
Content Type ◽  
Four Dimensions ◽  
The Balanced Scorecard ◽  
Starting Point ◽  
Management Concepts ◽  
The Impact

PurposeBy observations of what managers do with the balanced scorecard (BSC), the purpose of the paper is to discuss how further empirical research may be advanced, which differentiates more clearly what we study when exploring BSC work.Design/methodology/approachThe paper is based on a discussion of observations of seasoned managers working with the BSC as part of their executive education program. It offers a discussion of how insights from interaction with these managers can develop our understanding of how management concepts are constituted and can be explored.FindingsThe ways in which managers (dis‐)connect the BSC objects and concept are everything but benign. Much more could be known about the BSC, by studying both how these relationships are crafted in practice, and how the relationships crafted are influenced by the texts by which the BSC is known.Research limitations/implicationsThe paper offers a new way of framing research of popular management conceptualizations, by separating them in terms of conceptual ideas and representational objects. It offers a starting point for researching, what managers do with the BSC, and for researching what it is that works for the balanced scorecard.Originality/valueThe paper frames a quadrant approach. It distinguishes the BSC in terms of its conceptual narrative, its artefact object representation, users’ conceptual expectations and object mobilization. These four dimensions can assist researchers in finding ways to assess the impact of popular management concepts.

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.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

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.

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.

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