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

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.

2007 ◽  
Vol 26 (3) ◽  
pp. 217-227
Author(s):  
Ming-Hon Hwang ◽  
Hsin Rau

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.


Author(s):  
Khaled Muhammad Al- Madhoun Khaled Muhammad Al- Madhoun

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.


Author(s):  
Adisel Adisel

The purpose of this study is to find out how to evaluate the performance of study programs in higher education perspective balance score. The method used in this study is a mix of methods between quantitative and qualitative research methods. Program evaluation and quality assurance have become important elements in the efforts to continuously improve public rehabilitation programs and community-based rehabilitation organizations. higher education, (2) whether there is an increase in higher education performance, the study program is seen from the perspective of the balanced scorecard. This article is an evaluation model of program reviews in higher education services. In addition, the article shows the analysis of other related journals. This continues (1) the results of the higher education performance accreditation assessment process with 4 balanced perspectives that are visible (a) based on the perspective of the financial scorecard in a fairly good position (b) the perspective of the higher education customer is in the good category (c) in the innovation process, can seen as an emerging customer need, a university is a product or service to meet those needs. (d) the existing learning and growth perspective is going quite well. In conclusion, the results of accreditation conducted in general can reflect the feasibility and accountability of agencies in the management of higher education. Keywords: Performance Evaluation, Balanced Scorecard


2020 ◽  
Vol 36 (67) ◽  
pp. 16-30
Author(s):  
Néstor Eduardo Flórez Oviedo ◽  
Maria Camila Jimenez Tabares

It is common to evaluate university courses through the opinion of those involved in the training process, responding to a Likert-type evaluation format to synthesize teaching performance. This research arises with the intention of comprehensively evaluating the development of a course, including all the actors involved in the academic process. The main objective of this research is to determine the effectiveness of the constructivist training method in the business administration program, being evaluated from the Balanced Scorecard (CMI) and other administrative management tools; from the perspective of the student, the entrepreneur, the institution and teaching. For the validation of this tool, it is applied in a course in the process area (Process Management) and is replicated in those where the constructivist methodology is applied within the University. For the study, a quantitative and qualitative analysis was used, supported by surveys and a checklist, carried out and evaluated by students (38) and four businessmen. This research presents as main result a road map that helps the dynamics of the evaluation of education in an integral way in each university course and at the same time contributes to improve the performance of the different actors involved in higher education.


2015 ◽  
Vol 48 (2) ◽  
pp. 109-120 ◽  
Author(s):  
S. Brezuleanu ◽  
Carmen Olguţa Brezuleanu ◽  
I. Brad ◽  
T. Iancu ◽  
A. Ciani

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


2013 ◽  
Vol 03 (06) ◽  
pp. 08-14
Author(s):  
Jun Li ◽  
Fan Yang ◽  
HuaJie Yu

According to the characteristics of engineering project demolition, the whole paper will concentrate on the analysis of crisis management in the new trend of research projects in the field of research and practice. The basic framework of the outline of the crisis management process of modern engineering project in China demolition system has been created from several aspects, the Balanced Scorecard theory construction project the evaluation index system of crisis management units on the performance. And establishes the evaluation model of crisis management organization project demolition performance through the use of AHP multi-level fuzzy evaluation method, evaluation index of factors related were quantified in the example analysis after application. We expect that accurate grasp and evaluation of engineering project crisis management can be used to deal with pollution emergency management level, and provide a useful reference for the formulation of strategies and measures of rational and efficient.


Author(s):  
سعد محيميد ◽  
عمار ياسين ◽  
زهير عباس

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.


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