Portugal continua a gastar mais no setor da saúde, em termos relativos, que a maioria dos outros países (OCDE, 2015). Assim, é urgente tornar aquelas instituições mais eficientes. O presente artigo ...tem como objetivo apresentar uma proposta de Balanced Scorecard para o Centro Hospitalar de Lisboa Ocidental, evidenciando a importância que pode assumir na gestão da atividade. Com o estudo, foi possível concluir que a introdução da perspetiva de Aprendizagem e Crescimento, permite valorizar os recursos humanos e atribuir responsabilidades pelo desempenho, em todos os níveis da organização. Melhorando o planeamento e a gestão do capital humano assegura-se maior produtividade, menor desperdício de recursos financeiros e uma utilização mais racional dos meios disponíveis, bem como o aumento da efetividade dos cuidados de saúde, com o aumento do número de consultas, a melhoria dos tempos de espera e uma redução do custo médio por consulta.
PurposeThis study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to ...present a conceptual framework proposing relationships between SBSC and environmental performance.Design/methodology/approachThis paper conducts a systematic literature review of articles published in double-blind peer-reviewed journals that are listed on Scopus and/or Web of Science databases.FindingsThe first part of the paper reveals that two architectures of SBSC appear to be dominant in the literature (SBSC-4 where sustainability parameters are integrated with the four perspectives of the balanced scorecard and SBSC-5 where sustainability is shown as an additional standalone fifth perspective). The next part of the paper presents a conceptual model relating SBSC as decision-making tools to environmental performance outcomes. The paper also indicates that SBSC knowledge mediates the above relationships. Furthermore, based on the theory of expert competence, the presence of experts possibly moderates the relationship between SBSC architecture and environmental performance outcomes.Research limitations/implicationsThe literature indicates a lack of consensus on establishing a clear linkage on the relationship between SBSC architecture and environmental performance outcomes. As a result, a holistic conceptual framework where SBSC knowledge acts as a mediator and presence of experts as a moderator may be able to provide a more consistent relationship between SBSC architecture and environmental performance outcomes.Practical implicationsThe conceptual framework proposed provides factors to be considered by decision makers, for effective outcomes when aiming to achieve environmental stewardship objectives.Social implicationsEnvironmental performance by business organisations have come under close scrutiny of stakeholders. As a result, the holistic model proposed in the current study may pave the path for decision-makers to achieve superior environmental outcomes, leading to greater satisfaction of stakeholders such as the communities that are impacted by the business operations of an organisation.Originality/valueThis is the first paper to propose a model for future research regarding the link between SBSC and environmental performance outcomes – with expert managers acting as moderators and SBSC knowledge acting as a mediator.
The balanced scorecard (BSC) is one of the most influential strategy implementation and control tools of the past 75 years, but data regarding the BSC’s impact on firm performance is mixed. In this ...work, we go beyond anecdotal evidence to take stock of the practical impact the BSC has had, synthesize available qualitative and quantitative data on the relationship between BSC adoption and firm performance, and investigate the conditions under which the BSC has been found to be a successful strategy implementation tool. Based on the evidence, we then provide several recommendations on how to maximize the value of BSC adoption. These recommendations are centered on an apparent paradox: While the BSC is a tool for effective strategy implementation, it must itself be effectively implemented to deliver on its potential.
The increasing strategic importance of environmental, social and ethical issues as well as related performance measures has spurred interest in corporate sustainability performance measurement and ...management systems. This paper focuses on the balanced scorecard (BSC), a performance measurement and management system aiming at balancing financial and non-financial as well as short and long-term measures. Modifications to the original BSC which explicitly consider environmental, social or ethical issues are often referred to as sustainability balanced scorecards (SBSCs). There is much scholarly discussion about SB SC architecture and how it can be designed to relate performance dimensions, strategic objectives and the logical links among these elements. To synthesise the widely scattered research findings and publications on the SBSC, we conducted a thematic analysis based on a systematic literature review containing 69 relevant articles spanning a period of two decades. We found that sustainability-oriented modifications of the BSC architecture are motivated by instrumental, social/political or normative theoretical perspectives. Moreover, these modifications can be mapped with a typology of generic SBSC architectures. The first dimension of the typology describes the hierarchy between performance perspectives and strategic objectives and how it is related to the organisational value system. The second dimension describes how sustainability-related strategic objectives are integrated into SBSC performance perspectives and how this is related to corporate sustainability strategy. This study contributes to the development of the emerging SBSC literature and practice and, more generally, to research on corporate sustainability performance measurement and management. We conclude with a research agenda and implications for management.
The BSC is a fundamental tool for the improvement system of organizations, its application allows to collect data necessary to measure the quality of processes based on indicators using the traffic ...signaling technique. The objective of this research was to analyze the importance of the use of BSC management indicators in the university leveling courses, which allowed proposing the design of a continuous improvement system, based on the Balanced Scorecard management indicators methodology. Taking the UAR of the UTEQ as the object of study. Its development was descriptive and exploratory, using the quantitative and bibliographic method, the interview to the administrative personnel allowed to gather information to base the proposed proposal.
This article focuses on the sustainability balanced scorecard (SBSC) as a performance measurement and management control tool that can play an essential role in driving companies towards ...sustainability goals. According to previous studies, research on the SBSC can be structured into the stages of design, implementation, use and evolution. This study aims to systematise knowledge on the use stage. Specifically, it addresses the determinants affecting SBSC use, the approaches that companies employ in SBSC application and the outcomes it generates in terms of the effects on sustainability control and management. The research was conducted through a systematic literature review considering 65 articles published in ABS‐ranked journals in the period 2000–2020. Findings add to the body of literature on the SBSC in management and accounting fields, providing an overview of current research, mapping research streams, indicating potential future research avenues and highlighting some managerial implications.
•Explored outsourcing attributes and alternatives in reverse logistics.•Developed a sustainable balanced scorecard for the selection of attributes/sub-attributes.•Proposed a graph theoretic approach ...to select the best alternative.•A case of mobile manufacturing firm is discussed for the illustration of the approach.
Reverse logistics has become an important issue for most of the organizations due to increased flow of product returns and growing concern for the environment, legislation, and corporate social responsibility. Reverse logistics activities include product collection, inspection and sorting, disposition (reuse, repair, remanufacture or recycle), and redistribution of products. One of the important decisions is whether such activities must be outsourced partly or all must be outsourced or nothing must be outsourced. The articles on the selection of third party reverse logistics service providers are abundant but the articles on outsourcing reverse logistics fully or partly are very limited. The proposed study develops a framework for outsourcing decisions in reverse logistics by using graph theoretic approach. The ability of graph theoretic approach to consider interdependencies and maintaining hierarchical relationship among attributes and sub-attributes makes it an attractive approach. The attributes and sub-attributes were selected by combining four traditional balanced scorecard perspectives i.e. stakeholder, internal business process, learning and growth, and finance with triple bottom line aspects of sustainability known as sustainable balanced scorecard. By considering sustainable balanced scorecard based attributes and sub-attributes, organizations can ensure their contribution toward sustainability even after outsourcing the reverse logistics activities. The proposed framework is illustrated by case example of a mobile manufacturing firm. Scenario based alternatives were developed and “outsourcing index” were calculated for all the alternatives by evaluating permanent function using graph theoretic approach. The best alternative was selected based on the “outsourcing index”. The proposed framework will help managers and practitioners in outsourcing reverse logistics decisions.
An organization must assess the efficacy of its implemented performance measures. SoE Regional General Hospital is a local government agency specializing in public health services. This study ...endeavors to evaluate the performance of SoE Regional General Hospital (RSUD) by applying the Balanced Scorecard methodology. It was a descriptive quantitative study involving 81 respondents (54.9% female, 45.1% male), with a sample of 72 employees (72.8% female, 27.8% male). The findings indicate that RSUD SoE achieved a total performance measurement score of 0.6, categorizing it as 'good'. Specifically, revenue growth is observed from the financial perspective, albeit not reaching the target; expenditure costs remain within budget, and annual SILPA is reported. Customer satisfaction stands at 64.6%, representing a positive outcome in the customer perspective. Innovations in operational processes are evident in the internal business perspective, though inpatient service indicators fall short of Ministry of Health standards. Regarding growth and learning, employee satisfaction reaches 70.8%, with regular training programs and a favorable retention rate, indicating a conducive environment for employee productivity. Overall, the Balanced Scorecard assessment places the performance of the state-owned hospital within an acceptable range, indicating satisfactory performance levels.
The purpose of this paper is to delineate a green supply chain (GSC) performance measurement framework using an intra-organisational collaborative decision-making (CDM) approach. A fuzzy analytic ...network process (ANP)-based green-balanced scorecard (GrBSc) has been used within the CDM approach to assist in arriving at a consistent, accurate and timely data flow across all cross-functional areas of a business. A green causal relationship is established and linked to the fuzzy ANP approach. The causal relationship involves organisational commitment, eco-design, GSC process, social performance and sustainable performance constructs. Sub-constructs and sub-sub-constructs are also identified and linked to the causal relationship to form a network. The fuzzy ANP approach suitably handles the vagueness of the linguistics information of the CDM approach. The CDM approach is implemented in a UK-based carpet-manufacturing firm. The performance measurement approach, in addition to the traditional financial performance and accounting measures, aids in firm's decision-making with regard to the overall organisational goals. The implemented approach assists the firm in identifying further requirements of the collaborative data across the supply-cain and information about customers and markets. Overall, the CDM-based GrBSc approach assists managers in deciding if the suppliers' performances meet the industry and environment standards with effective human resource.
O segmento da vitivinicultura está em plena expansão na região da Campanha, no Estado do Rio Grande do Sul – Brasil. Gestores que atuam neste segmento precisam, cada vez mais, de ferramentas que os ...auxiliem no processo de gestão estratégica. Uma das principais ferramentas utilizada mundialmente para isto é o Balanced Scorecard (BSC), que utiliza indicadores de desempenho, em diferentes perspectivas organizacionais, como forma sistêmica de avaliação. Assim, a pesquisa tinha como objetivo investigar a utilização de indicadores de desempenho no modelo de gestão BSC, nas vinícolas da região da Campanha Gaúcha. Para tanto, um estudo exploratório e descritivo, de caráter quantitativo e qualitativo foi desenvolvido, sendo possível observar que estas vinícolas utilizam, majoritariamente, indicadores da perspectiva financeira da empresa, deixando outros aspectos e perspectivas importantes, em segundo plano. Foi constatado também que a qualidade na gestão não depende da quantidade de indicadores utilizados, mas sim da correta utilização dos mesmos.
PDF
