• International Journal of Quality Innovation
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• v.7 no.2
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• pp.1-18
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• 2006

Many Swedish health care organizations have during the last decade started implementing the Balanced Scorecard (BSC) as a systematic way of following-up and analyzing their activities. However, the knowledge of its use and contribution in a health care context is insufficient. Based on a multiple case study the authors explore the use of the BSC in the Swedish health care services. The authors conclude that the concept in a health care context is used as a quality management tool that make new demands on management. In addition, the authors bring out important factors for a long-term use of the BSC.

• Journal of Digital Convergence
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• v.12 no.11
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• pp.159-169
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• 2014

I Bank, which is domestic one, has implemented a performance management system based on the balanced scorecards (BSC). The purpose of this study is to understand the status and seek improvements of the performance management system of the bank. To achieve the purpose, this paper makes study about the earlier researches and does empirical study based on the questionnaire survey analysis. After figuring out issues, this paper proposes improvements to operate the performance management system using BSC more properly. The Journal of Digital Policy & Management. This space is for the abstract of your study in English.

• Journal of the Korean Society for information Management
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• v.23 no.1 s.59
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• pp.159-179
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• 2006

The University of Northern iowa Rod Library has mission statement that a personalized learning environment founded on the strong liberal arts curriculum and to supporting an intellectually and culturally diverse community. The Rod Library has been developing the strategic plans by 5 years since 1987 Recently, the strategy has been faced need to measure of performance how much does make it up. This study developed the BSC model and the strategy map that analyze the strategic plan 2004-2009 of the University of Northern iowa Rod library and transfer the strategy into the four perspectives of BSC. In addition, this study presented the success performance indicators measuring the strategic goals of each perspectives and the cause-effect model driving the lead indicators of performance.

• Journal of Korean Society for Quality Management
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• v.46 no.1
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• pp.153-168
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• 2018

Purpose: The balanced scorecard (BSC) has been adopted to evaluate factors affecting performances in organizational dealer marketing in Chinese cosmetics market. Four performance measures in BSC: learning & growth, internal business processes, customer performance, and financial performance are employed in our empirical study. Methods: We conducted surveys of dealers in a Chinese cosmetics company and used total 463 samples for analysis. Confirmatory factor analysis and structural equation model analysis were employed using AMOS 20.0. Results: This study found that internal business process had a positive relation with customer performance and learning and growth. Also, customer performance and learning & growth positively affected financial performances. Conclusion: This study has some academic and practical contributions in that the revised BSC model reflects the special aspects of Chinese cosmetics market and it can be used as a guide for companies in the Chinese cosmetics market to understand which factors are affecting performances.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1065-1071
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• 2021

This study seeks to analyze the impact, and provides more empirical evidence on the effect, of the responsible accounting model combined with scorecards on the organizational performance of pharmaceutical companies. The research methodology uses questionnaires survey distributed to pharmaceutical companies. Quantitative research was done with SPSS 25 software. After excluding invalid questionnaires due to many blank boxes, 306 questionnaires could be used by the author. Research results show that seven elements of the responsible accounting model combined with the balance scorecard all positively affect the organizational performance of enterprises in the pharmaceutical industry including: (1) dividing organizational structure into centers of responsibility according to strategy; (2) assigning management to management according to vision; (3) allocating costs and revenue; (4) making budget estimates according to balanced scorecard (BSC); (5) evaluating estimates with reality by BSC; (6) making BSC analysis reports; and (7) rewarding based on BSC. Cost allocation and revenue are the factors that have the strongest impact on the organizational efficiency of pharmaceutical enterprises. Based on the research results, the author has proposed recommendations to improve the good application of the responsible accounting model combined with the balance scorecard, thereby contributing to improving the organizational efficiency of pharmaceutical enterprises.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2005.05a
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• pp.579-584
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• 2005

A metric is a measure of one factor of a company's performance. The metrics are used to monitor the overall performance of the company for achieving business objectives. Insufficient metrics cannot reflect company's conditions. Therefore, it is important to be equipped with 'good' metrics. This study introduces the concept of metric quality and proposes its dimensions. The study also presents application scenarios that show the role and usefulness of the metric quality.