- 1、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。。
- 2、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
- 4、该文档为VIP文档,如果想要下载,成为VIP会员后,下载免费。
- 5、成为VIP后,下载本文档将扣除1次下载权益。下载后,不支持退款、换文档。如有疑问请联系我们。
- 6、成为VIP后,您将拥有八大权益,权益包括:VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
- 7、VIP文档为合作方或网友上传,每下载1次, 网站将根据用户上传文档的质量评分、类型等,对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档
查看更多
Developing a Balanced Scorecard with System Dynamics
Henk Akkermans and Kim van Oorschot
Eindhoven University of Technology
Department of Technology Management
Paviljoen F.18
P.O. Box 513
5600 MB Eindhoven
The Netherlands
tel.nr. +31 40 2472230, fax nr. +31 40 2464596
h.a.akkermans@tm.tue.nl , k.e.v.oorschot@tm.tue.nl
Abstract
The Balanced Scorecard (BSC) is a popular concept for performance measurement,
because it focuses attention of management on just a few measures and bridges
different functional areas (both financial and non-financial measures are included in the
BSC). But, the BSC has also received some criticism. In this paper five limitations of
the use of the BSC are discussed: BSCs focus on unidirectional causality, are unable to
distinguish delays between actions and their impact on performance, have a dearth of
validation capabilities, integrate insufficiently strategy with operational measures and
suffer from internal biases. We propose a system dynamics approach to develop a BSC
in order to overcome these limitations. We present a case study from the insurance
sector where this approach is applied. The results suggest that developing a BSC with
system dynamics is a promising approach to supplement existing BSC frameworks.
Keywords: balanced scorecard, system dynamics simulation, insurance industry,
case study
1. Introduction
Performance management, and in particular the version of it known as balanced
scorecard (BSC), has become a topic of considerable interest
文档评论(0)