scholarly journals Evaluasi Kinerja Organisasi Publik Dengan Menggunakan Pendekatan Balanced Scorecard dan Analytic Network Process

2016 ◽  
Vol 6 (2) ◽  
pp. 124
Author(s):  
Adi Mora Tunggul ◽  
Rizal Isnanto ◽  
Oky Dwi Nurhayati
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Performance Metrics ◽  
Evaluation Process ◽  
Analytic Network Process ◽  
Public Organizations ◽  
Analytical Network Process ◽  
The Balanced Scorecard ◽  
Network Process

Balanced scorecard is a strategic business management method that links performance evaluation to vision and strategies using a multidimensional set of financial and nonfinancial performance metrics. This study examined both quantitative data for the proposed Analytic Network Process method. The purpose of this research is to build a model that combines the Balanced Scorecard approach and Analytical Network Process to assist in the performance evaluation of public organizations tax services. Balanced Scorecard concept is applied to determine the hierarchy of the financial perspective, customer perspective, internal business processes, and learning and growth perspective as well as their respective performance indicators of public organizations and then Analytical Network Process used to tolerate vagueness and ambiguity of information and built an information system that is applied to facilitate the performance evaluation process. The study provides recommendations to the management of public organizations regarding the tax service strategy to improve the performance of public organizations.

scholarly journals IMPORTANCE-PERFORMANCE ANALYSIS BASED BALANCED SCORECARD FOR PERFORMANCE EVALUATION IN HIGHER EDUCATION INSTITUTIONS: AN INTEGRATED FUZZY APPROACH

2020 ◽  
Vol 21 (3) ◽  
pp. 647-678
Author(s):  
Salman Nazari-Shirkouhi ◽  
Saeed Mousakhani ◽  
Mahdokht Tavakoli ◽  
Mohammad Reza Dalvand ◽  
Jonas Šaparauskas ◽  
...  
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Performance Evaluation ◽  
Performance Analysis ◽  
Balanced Scorecard ◽  
Higher Education Institutions ◽  
Analytic Network Process ◽  
Fuzzy Decision Making ◽  
The Balanced Scorecard ◽  
Network Process

Recognizing the state of the universities and disrupting their functions by performance evaluation helps them adopt more appropriate educational, research and institutional policies to conduct a university system. In this paper, the importance of the services provided and the activities of the university are determined by means of the balanced scorecard (BSC) approach, and the performance assessment structure is implemented based on an integrated fuzzy multi-criteria decision making (MCDM) approach. For this purpose, interdependencies between BSC aspects and effective indicators weight are determined by Fuzzy Decision-Making Trial and Evaluation Laboratory (FDEMATEL) and Fuzzy Analytic Network Process (FANP) methods, respectively. Accordingly, the final weight of the effective indexes on the performance evaluation of university is presented and the educational income is recognized as one of the most important indicators. Finally, the priorities of universities are specified in order to improve the performance and policy making by the importance-performance analysis (IPA). Therefore, the growth of the number of students should be considered as one of the most important stages in improving university performance in the future in order to achieve educational income. Moreover, the guidelines for universities and higher education institutions are presented to identify key factors in implementing and improving performance.

scholarly journals ANALYTIC NETWORK PROCESS AND BALANCED SCORECARD APPLIED TO THE PERFORMANCE EVALUATION OF PUBLIC HEALTH SYSTEMS

2015 ◽  
Vol 35 (2) ◽  
pp. 353-361 ◽  
Author(s):  
Marco Aurélio Reis dos Santos ◽  
Valério Antonio Pamplona Salomon ◽  
Fernando Augusto Silva Marins
Keyword(s):  
Public Health ◽  
Performance Evaluation ◽  
Health Systems ◽  
Balanced Scorecard ◽  
Analytic Network Process ◽  
Public Health Systems ◽  
Network Process

Balanced scorecard-based performance assessment of Turkish banking sector with the Analytic Network Process (ANP)

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Hasan Dincer ◽  
Umit Hacioglu ◽  
Serhat Yuksel
Keyword(s):  
Performance Assessment ◽  
Balanced Scorecard ◽  
Banking Sector ◽  
Investment Decision ◽  
Analytic Network Process ◽  
Foreign Banks ◽  
The Balanced Scorecard ◽  
Financial Factor ◽  
Bank Ownership ◽  
Network Process

In the last decade, Performance assessment of banking sectors in advanced economies became a prominent issue investment decision. This paper aims to evaluate the balanced-scorecard-based performance of the Turkish banking sector using the Analytic Network Process Approach. Within this scope, all 33 deposit banks were intended to analyze out of 34 banks. Within this scope, we made an analysis in order to determine which perspectives of the balanced scorecard approach are appropriate for each type of bank (state banks, private banks, foreign banks). In this study, we used Analytic Network Process (ANP) approaches so as to achieve this objective. With a balanced-scorecard performance assessment of the banking sector using the ANP approach, all the factor priorities have been extracted and normalized to one for each cluster and final priorities have been obtained. The final priorities and rankings of each perspective of the balanced scorecard and the type of bank ownership have been assessed in the model. According to the results of the analysis, Findings demonstrate that (i) financial factor of balanced scorecard approach has the first rank with 65.7 percent; (ii) Customer perceptive is in the second rank with 22.1 percent. (iii)Third and fourth ranks have close results, (iv) learning and growth stay in the third rank with 6.3 percent (v) internal factor has the weakest importance with 5.9%, (vi) state banks into bank ownership have the highest rank with 53.9 percent, (vii) Private owned banks are the second in the relative performance of the bank groups with 36.1%, (viii) Balanced scorecard based performance of foreign banks are replaced in the last order with approximately 10%.

Quantification of Corporate Performance Using Fuzzy Analytic Network Process

2014 ◽  
pp. 385-413
Author(s):  
Başar Öztayşi ◽  
Cengiz Kahraman
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Measurement Model ◽  
Analytic Network Process ◽  
Future Performance ◽  
Proposed Model ◽  
Network Process ◽  
Multi Attribute Decision Making ◽  
Definition Of

Performance Measurement (PM) is a combination of a company’s characteristics that can be numerically expressed. The aim of the PM is to provide feedback about the success of current activities and give insight about future performance. Performance of a company depends on its vision and goals so the definition of performance can vary with time. While PM literature provides various models for PM, the most accepted model is Balanced ScoreCard (BSC). BSC supplies four inter-related perspectives that the companies can identify as indicators for performance. These perspectives are: financial, internal business processes, customer, and learning and growth perspectives. In this study, PM is formulated as a Multi Attribute Decision Making (MADM) problem and a Fuzzy Analytical Network Process (FANP) based performance measurement model is proposed. The performance measurement criteria are built based on four perspectives of BSC. The proposed model utilizes FANP in order to determine the relative importance of perspectives and indicators. The performance scores for each indicator are determined based on the predefined goals and these scores are aggregated to reach an overall performance score.

scholarly journals Differences in prioritization of the BSC’s strategic goals using AHP and ANP methods

2018 ◽  
Vol 42 (2) ◽  
pp. 193-217 ◽  
Author(s):  
Aleksander Janeš ◽  
Nina Begičević Ređep
Keyword(s):  
Decision Making ◽  
Balanced Scorecard ◽  
Analytic Network Process ◽  
Analytic Hierarchy ◽  
The Balanced Scorecard ◽  
Network Process ◽  
Strategic Goals ◽  
Key Issues ◽  
Hierarchy Process

The development and empirical verification of the balanced scorecard (BSC) model, using the multi-criteria decision-making methods (MCDM) called the analytic hierarchy process (AHP) and the analytic network process (ANP), are the key issues of the presented research. The paper presents the methodology of the prioritization of the BSC goals with the AHP and ANP methods. Even though the prioritization of the goals is possible with both, findings from the empirical analysis showed that the ANP is more complementary with the BSC because of the influences among the goals in the BSC. The ANP supports the modelling of those influences (through dependencies) and the AHP does not. The paper discusses special situations in prioritizing the BSC goals (understanding the ANP from the perspective of the user and the BSC with strategic goals that do not directly influence any other strategic goal) and proposes solutions. Therefore, it can be asserted that introducing the ANP to implement the BSC and vice versa, improved the decision-making approach and the quality of the obtained results. The research was based on a case study of modelling the BSC for Ydria Motors LL (YM), a manufacturing company.

Development of Balanced Scorecard for healthcare using Interpretive Structural Modeling and Analytic Network Process

2014 ◽  
Vol 11 (3) ◽  
pp. 232-256 ◽  
Author(s):  
Kailash Meena ◽  
Jitesh Thakkar
Keyword(s):  
Health Care ◽  
Health Care System ◽  
Balanced Scorecard ◽  
Integrated Approach ◽  
Analytic Network Process ◽  
Interpretive Structural Modeling ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Network Process ◽  
Care System

Purpose – The purpose of this paper is to develop a Balanced Scorecard-based performance measurement framework for health care system. Design/methodology/approach – An integrated ISM-ANP-based quantitative approach is used for the development of balance scorecard for health care system. The necessary insights are drawn from the secondary literature. Findings – This research identifies Key Performance Indicators and their interrelationships for health care system. An integrated approach of ISM and ANP is employed for the development of balance scorecard. Research limitations/implications – The findings of the research are based on insights gained from secondary literature and an analysis of five cases in health care segment and hence generalization of proposed framework is limited to the system representing some commonalities with chosen cases. Practical implications – Health care is the diagnosis, treatment and prevention of disease, illness, injury and other physical and mental impairments in humans. Access to health care varies across countries, groups and individuals, largely influenced by social and economic conditions as well as the health policies in place. The changing nature of today's health care organizations, including pressure to reduce costs, improve the quality of care and meet stringent guidelines, has forced health care professionals to re-examine how they evaluate their performance. Originality/value – The Balanced Scorecard health care expanded organization measures beyond financial analysis. It was first proposed by Robert S. Kaplan and David P. Norton in their book “The Balanced Scorecard (1996, Harvard Business School Press).” This research reports a development of Balanced Scorecard for health care using an integrated approach of Interpretive Structural Modeling and Analytic Network Process is used.

scholarly journals The Balanced Scorecard: Measures That Drive Performance Evaluation in Auditing Firms

2020 ◽  
pp. 0148558X2096291
Author(s):  
Mohamed Hegazy ◽  
Karim Hegazy ◽  
Mohamed Eldeeb
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Descriptive Statistics ◽  
Corporate Ethics ◽  
The Balanced Scorecard ◽  
External Auditors ◽  
Audit Firms ◽  
Monitoring Process ◽  
Confirmatory Factor

The purpose of this article is to establish a framework with its related measures for the development of a balanced scorecard (BSC) for auditing firms. A BSC was developed providing the detailed measures for performance evaluation comprising five key elements: learning and growth, clients, internal business processes, financials, and audit-related perspectives of corporate ethics. A survey was undertaken along with descriptive statistics and confirmatory factor analysis in four auditing firms, to assess the external auditors’ opinions for the proposed BSC measures. The results suggest that the development and use of the proposed BSC measures will enhance audit firms’ performance. Audit firms would have a better understanding of the various drivers of performance and strategies thereby creating a competitive advantage. The results are valuable to not only audit firms but also auditing oversight boards who could direct the design of their monitoring process by understanding performance systems in different size audit firms.

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