haku: @indexterm Balanced scorecard / yhteensä: 46
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| Tekijä: | Banker, R.D. (et al.) |
| Otsikko: | A balanced scorecard analysis of performance metrics |
| Lehti: | European Journal of Operational Research
2004 : APR, VOL. 154:2, p. 423-436 |
| Asiasana: | Data envelopment analysis Balanced scorecard Performance appraisal Telecommunications industry USA |
| Kieli: | eng |
| Tiivistelmä: | Many organizations have invested substantial resources in recent years to implement a balanced scorecard of performance metrics. The emphasis has shifted recently to a consideration of portfolio of nonfinancial performance metrics related to customers, business process and technology. In this paper the authors investigate the best practice frontier relationship between a financial performance metric (return on assets, ROA)and three nonfinancial performance metrics (number of access lines per employee, percentage of digital access lines and percentage of business access lines) reported and used in the US telecommunications industry. The authors find that managers must tradeoff contemporaneous ROA when increasing the percentage of business access lines. They also find that managers do not have to trade off ROA with the other two nonfinancial metrics because these metrics are contemporaneously congruent. |
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