A proactive balanced scorecard

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摘要

This paper describes a methodology for the development of a proactive balanced scorecard (PBSCM). The balanced scorecard is one of the most popular approaches developed in the field of performance measurement. However, in spite of its reputation, there are issues that require further research. The present research addresses the problems of the balanced scorecard by utilizing the soft computing characteristics of fuzzy cognitive maps (FCMs). By using FCMs, the proposed methodology generates a dynamic network of interconnected key performance indicators (KPIs), simulates each KPI with imprecise relationships and quantifies the impact of each KPI to other KPIs in order to adjust targets of performance.

论文关键词:Performance measurement,Balanced scorecard,Fuzzy cognitive maps,Simulation

论文评审过程:Available online 1 February 2011.

论文官网地址:https://doi.org/10.1016/j.ijinfomgt.2010.12.007