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题名: Balanced scorecard performance evaluation in a closed-loop hierarchical model under uncertainty
作者: Yuan Hsu Lin;Chih-Cheng Chen;Chuck F.M. Tsai;Ming-Lang Tseng
贡献者: 國立臺灣海洋大學:航運管理學系
关键词: Balanced scorecard;Analytical network process;Fuzzy set theory;Closed-loop hierarchical structure
日期: 2014-11
上传时间: 2017-01-12T07:58:06Z
出版者: Applied Soft Computing
摘要: Abstract:This study provides valuable support for successful decision making in network hierarchical structures. The balanced scorecard (BSC) is a measurement system that requires a balanced set of financial and non-financial measures. This study examined both qualitative and quantitative data for the proposed hybrid analytical method. Although numerous studies have been conducted in industry and academia for the development of BSC performance measures, few studies have explored a BSC hierarchical network structure and interdependence relations under uncertainty. This study proposed a set of hybrid approaches for the real case of a performance evaluation of a leisure farm and demonstrated a closed-loop analytical network process for the hierarchical and interdependence relations BSC to assist research improve practical performance and enhance management effectiveness and efficiency regarding qualitative and quantitative information. This study adopted the traditional BSC framework that considers importance weights, performance weights and norm values. The results indicated that the financial aspect is highly weighted and exhibits superior performance; however, the customer aspect exhibits a higher ranking when considering the importance weight and norm value. Managerial implications and concluding remarks are also included in the study.
關聯: 24, pp.1022-1032
显示于类别:[航運管理學系] 期刊論文


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