شاخص های کلیدی عملکرد سازمان و بهبود بهره وری: رویکرد کارت امتیازی متوازن

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، دانشگاه شهید بهشتی.

2 کارشناس ارشد، دانشگاه آزاد اسلامی.

چکیده

هدف از این پژوهش، شناسایی شاخص‌­های کلیدی عملکرد سازمان با رویکرد کارت امتیازی متوازن و تعیین نقش آن‌ها در ارتقاء بهره‌­وری سازمان است. پژوهش حاضر از نوع مطالعات پیمایشی است و به‌صورت مقطعی در تابستان 1391 اجرا شد. جامعه پژوهش، مدیران ارشد و میانی «صنایع شیروپاستوریزه ایساتیس یزد» بود. با استفاده از فرمول نمونه­‌گیری کوکران، تعداد نمونه 32 نفری به روش تصادفی انتخاب شد. ابزار گردآوری داده­ها، پرسشنامه بود. داده­ها با استفاده از شاخص‌های آماری ، آزمون آماریو تاپسیس فازی تحلیل شد. از میان 18 شاخص کلیدی عملکرد شناسایی‌شده مربوط به شرکت، مدیران، پنج عامل را در بهبود بهره­‌وری خود مؤثر دانستند. سطح تعهد کارکنان به هدف­‌های سازمان و بهره‌وری کارکنان ازجمله عوامل کلیدی مؤثر در منظر رشد و یادگیری بودند و به دلیل بیشترین اختلاف بین وضع موجود و وضع مطلوب، این منظر در صدر مناظر دیگر قرار گرفت. در میان سایر شاخص­‌های کلیدی عملکرد، اثربخشی بازاریابی در منظر مشتری، کنترل هزینه در منظر مالی و تعمیرات و نگهداری در منظر فرایندهای داخلی، عوامل اثرگذار در بهبود بهره­وری سازمان، انتخاب شدند.

کلیدواژه‌ها


عنوان مقاله [English]

Key Performance Indicators and Improvement of Productivity: Balanced Scorecard Approach

نویسندگان [English]

  • Tayebe Amirkhani 1
  • Forough Alikhani 2
1 Assistant Professor, Shahid Beheshti University.
2 M.Sc. Azad University.
چکیده [English]

The objective of this research is identifying the key performance indicators of organization based on Balanced Score Card approach and studying their role on the improvement of productivity of organization. This is a survey and cross sectional research that implemented in summer, 1391. The population is the chief and mid executives of Isatis pasteurized milk industry in Yazd (N=35). Based on Cochran's sampling formula, 32 people, were selected with random sampling. Data gathering was done by questionnaire. Data were analyzed based on proper Statistics tests and Fuzzy Topsis. From the 18 key performance indicators of company, the managers believe that 5 criteria are more influential in improvement of productivity. The commitment to organizational aims (the productivity of employees were the critical factors). Among the other critical success factors which influence on productivity are the effectiveness of marketing in customer perspective, cost control in financial perspective, and repairs and maintenance in internal processes perspective.

کلیدواژه‌ها [English]

  • Productivity
  • Balanced Scorecard
  • Fuzzy TOPSIS
  • Key Performance Indicators
1. Achterbergh, J., Beeres, R., Vriens D. (2003). Does the balanced scorecard support organizational viability?. Kybernetes, 32, 1387-1404.
2. Ahadinia, N. (1384). The Guidelines for improving productivity, Tadbir, 16(157).
3. Akkermans, H., Oorschot, K. (2000). Developing a balanced scorecard with system dynamics. European Journal of Operational Research, 59(1), 42-63.
4. Alvani, M., Ahmadi, P. (1380). Designing a comprehensive model for managing the influential factors on human resource productivity, Modares, 5(1).
5. Araste, A. (1386). Reload productivity, Tadbir, 18(182).
6. Chen, C.T. (2000). Extensions of the TOPSIS for group decision-making under fuzzy environment, Fuzzy sets and systems, 114, 1-9.
7. Cheng, C.H., Yang, K.L., & Hwang,C.L. (1999). Evaluating attack helicopters by AHP Based on linguistic variable weight. European Journal of Operational Research, 116, 423-435.
8. Creelman, J., Makhijani, N. (2008). How leading organizations successfully implement corporate strategy with the balanced scorecard, The OTI Thought Leadership Series, 1, 1-16.
9. Hoseini, M. (1391). Measuring the changes of productivity based on the Data Envelopment Analysis and Malmquist index in the Power Generation Management Companies, Journal of industrial management perspective, 6, 129-150.
10. Huang, H. (2009). Designing a knowledge-based system for strategic planning: A balanced scorecard perspective. Expert Systems with Applications, 209-218.
11. Kaplan, R., & Norton, D.P. (1993).Putting the balanced scorecard to work, Harvard Business Review.
12. Kaplan R. and Norton, D.P. (1996). Using the Balanced Scorecard as a strategic management system. Harvard Business Review.
13. Kaplan, R. and Norton, D.(1390). The Strategy map: Converting Intangible Assets into Tangible Outcomes. Tehran, Ghalam publication.
14. Kaplan, R. and Norton, D. (1387). The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Tehran, industrial management organization publication.
15. Lee, A.,Chen, W., Chang, C. (2008). A fuzzy AHP and BSC approach for evaluating performance of IT department in the manufacturing industry in Taiwan. Expert system with applications, 34, 96-107.
16. Linard, K. and Yoon, J. (2000). The dynamics of organizational performance development of a dynamic balanced scorecard. The First International Conference of System Thinking in Management, 359-364.
17. Mendes, P., Santos, A., Perna, F., Teixeira, M. (2012). The balanced scorecard as an integrated model applied to the Portuguese public service: a case study in the waste sector. Journal of Cleaner Production 20-29.
18. Mirfakhradini, H., Mirghafoori, H., Saiadi Tooranloo, H. (1390). Prioritization of improvement projects in EFQM model based on BSC, Journal of industrial management perspective, 2, 91-106.
19. Nissen, V. (2006). Modeling corporate strategy with the fuzzy balanced scorecard, In: Hüllermeier, E., Kruse R., Nürnberger A., Strackeljan J., (eds.): Proceedings Symposium on Fuzzy Systems in Computer Science FSCS 2006, Magdeburg, 121-138.
20. Niven, R. (2006). Balanced scorecard step-by-step: Maximizing performance and maintaining results, 2 Edition, John Wiley & sons. 2006.
21. Pourmoaied, R., ghoreishi, M. (1387). The application of value engineering in the objective based costing system, 3th international conference on value engineering, Tehran University.
22. Ritter, M. (2003). The use of balanced scorecard in the strategic management of corporate communication. International journal of corporate communications, 8(1), 44-59.
23. Rajesh, R., Pugazhendhi, S., Ganesh, K., Ducq,S., and Lenny Koh, C. (2012). Generic balanced scorecard framework for third party logistics service provider. International Journal of Production Economics, 140(1),  269-282.
24. Sadeghi, A.(1385). Studying the indexes of productivity, intangible capitals of organizations, Tadbir, 17(171).
25. Soltani, I.(1382). The cycle of the management of the productivity improvement  in Manufacturing Organization, Tadbir, 14 (135).
26. Taghavipoorian Azar, E.(1387). Studying the indicators of measuring productivity and selecting efficient indicator for measuring the productivity of a Hospital based on the prioritization and knowledge management techniques. Unpublished Dissertation in Yazd University
27. Tabari, M., Araste, F. (1387). Performance appraisal based on BSC, management Quarterly, 5(12).
28. Taheri, S. (1386). Productivity and its analysis in organizations: Management of inclusive productivity, 13th edition, Hastan Publication. 
29. Tjader, Y., May, Jerrold H., Shang, J., Vargas, G., and Gao, N. (2013). Firm-level outsourcing decision making: A balanced scorecard-based analytic network process model, International Journal of Production Economics, Available online 18 April 2013.
30. Walker, B., and Dunn, M. (2006). Improving Hospital Performance and Productivity with the Balanced Scorecard. AHCMJ, 2, 85-110.