首页> 外文期刊>International journal of business performance management >Balanced scorecard edge over memorandum of understanding for public enterprises in India
【24h】

Balanced scorecard edge over memorandum of understanding for public enterprises in India

机译:平衡记分卡在印度公营企业谅解备忘录上的优势

获取原文
获取原文并翻译 | 示例
           

摘要

This paper unfolds two objectives; first, assesses the impact of memorandum of understanding (MoU, a socio-economic performance measurement technique) on the performance of public sector enterprises (PSEs) in India and identifies the gaps under MoU system. Second, enumerates how balanced scorecard (BSC) bridged these gaps and proposes broadly a generic model of BSC (for performance evaluation and assessment) for PSEs in India. BSC is an instrument, takes into consideration multiple indicators and includes financial and non-financial parameters. The study has used ratios to examine the performance of MoU opted PSEs over a period of more than one and half decade. The paper further explains the perspectives and importance of BSC. How BSC has an edge over MoU? The findings reveal that the extent of MoU is limited to the pre-specified objectives determined by the top management of a PSE and government, non-allocation of task linked incentives and limited involvement of all the stakeholders. Whereas, the BSC comprehensively covers all the gaps identified under MoU to meet the organisational vision strategically through set of objectives; it allows the participation of all the stakeholders, global practices to accomplish corporate objectives.
机译:本文提出了两个目标:首先,评估谅解备忘录(MoU,一种社会经济绩效衡量技术)对印度公共部门企业(PSE)绩效的影响,并找出谅解备忘录制度下的差距。其次,列举了平衡计分卡(BSC)如何弥合这些差距,并广泛提出了印度PSE的BSC(用于绩效评估和评估)的通用模型。 BSC是一种工具,考虑了多个指标,包括财务和非财务参数。该研究使用比率来检验MoU选择的PSE在超过十年半的时间内的表现。本文进一步解释了平衡计分卡的观点和重要性。 BSC如何超越MoU?调查结果表明,谅解备忘录的范围仅限于PSE和政府高层管理人员确定的预定目标,任务分配激励措施的未分配以及所有利益相关者的参与有限。鉴于,BSC全面涵盖了谅解备忘录下确定的所有差距,以通过一系列目标从战略上实现组织愿景;它允许所有利益相关者的参与,全球实践来实现公司目标。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号