Balanced Scorecard with Fuzzy Inference as a Performance Measurement in an Automotive Manufacturing line
محل انتشار: مجله علم مهندسی خودرو، دوره: 2، شماره: 4
سال انتشار: 1391
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 33
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شناسه ملی سند علمی:
JR_IJAEIU-2-4_007
تاریخ نمایه سازی: 5 دی 1402
چکیده مقاله:
In recent years, the balanced score card (BSC) has been the focus of considerable methodology for strategic
cost management in management accounting area since it was originally proposed by Kaplan ,R.S. and
Norton, D.P. in ۱۹۹۲. BSC is an approach to performance measurement based on both financial and nonfinancial
information from four perspectives which are called financial, customer, internal business process,
and learning and growth, in order to balance the traditional financial performance system by several
grouping of performance measures: short-term and long-term, internal and external, and current and future.
Over time, it has been developed to a strategic management system from a comprehensive performance
measure, and used in many organizations such as business, hospital, and autonomy in many countries. In
this paper, we propose a general model based on BSC by introducing fuzzy inference mechanism. From
this, specialists’ knowledge and experience can be effectively reflected during the construction of the
practical model. Then we illustrate a practical example for an Automotive Manufacturing Co.
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