A Method for Evaluating the Relationship among Four Perspectives of the Balanced Scorecard
The purpose of this study is to clarify a method for quantitatively evaluating the relationship among the four perspectives of the BSC. In order to establish the purpose of this study, we (1) clarify the methodology to quantitatively understand the vision and relationship among the four perspectives, (2) analyze the KPI data of a corporation model which is similar to practical business with the evaluation method shown in this study and (3) verify the practical effectiveness of the method based on the obtained results.
KeywordsBalanced scorecard four perspectives balance high-order factor analysis covariance structure analysis
Unable to display preview. Download preview PDF.
- 1.Kaplan, R.S., Norton, D.P.: The balanced scorecard—measures that drive performance. Harvard Business Review 70(1), 71–79 (1992)Google Scholar
- 2.Kaplan, R.S., Norton, D.P.: Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review 85(7-8), 150–161 (2007)Google Scholar
- 3.Taguchi, Y., Ota, M., Tabe, T.: A method for quantitatively appraising strategy penetration in BSC. In: 2nd International Conference on Applied Human Factors and Ergonomics, CD-ROM (2008)Google Scholar