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Organizational performance measurement by a framework integrating BSC and AHP

机译：通过集成BSC和AHP的框架进行组织绩效评估

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Purpose - Performance measurement, especially at the enterprise level, requires intense consideration of experts and managers in organizations from both theoretical and practical aspects. The purpose of this paper is to investigate the overall organizational performance by developing a performance evaluation model, based on integrating two methodologies of balanced scorecard (BSC) - a multiple perspective plan for performance assessment - and analytic hierarchy process (AHP) - a structured technique for organizing and analyzing complex decisions. Design/methodology/approach - The method was conducted in Isfahan Telecommunications Company (ITC), in 2013. In total, 27 managers of ITC were invited to participate. First, according to overall firm goals, key performance indicators (KPIs) were established with respect to four perspectives of BSC framework. Then pairwise comparisons were done, through standard AHP questionnaires, to determine the preference weights of each indicator and perspective and give precedence to them. Findings - Organizational performance can be measured by the proposed model in a telecommunications industry. According to the adopted method, company KPIs, relative importance of BSC perspectives and performance evaluation of functional areas were identified. Practical implications - This study provides guidance regarding strategies for improving organizational performance beyond the financial perspective. Originality/value - Previous studies illustrate various applications of joint BSC and AHP. However, this study applies the integrated framework throughout an organization in a new application field and shows not only company's features but also telecommunications industry features.
机译：目的-绩效评估，尤其是在企业级别，需要从理论和实践两个方面认真考虑组织中的专家和管理人员。本文的目的是通过开发绩效评估模型来研究整体组织绩效，该模型基于平衡记分卡（BSC）的两种方法-绩效评估的多角度计划-和层次分析法（AHP）-用于组织和分析复杂的决策。设计/方法/方法-该方法于2013年在伊斯法罕电信公司（ITC）进行。总共邀请了27位ITC经理参加。首先，根据公司的总体目标，针对BSC框架的四个观点建立了关键绩效指标（KPI）。然后，通过标准的AHP问卷进行成对比较，以确定每个指标和观点的偏好权重，并给予优先权。调查结果-可以通过电信行业中建议的模型来衡量组织绩效。根据采用的方法，确定了公司的KPI，BSC观点的相对重要性以及功能区域的绩效评估。实际意义-这项研究提供了有关从财务角度出发改善组织绩效的策略的指导。原创性/价值-先前的研究说明了BSC和AHP联合的各种应用。但是，本研究将集成框架应用于整个组织中的新应用领域，并且不仅显示了公司的功能，而且还展示了电信行业的功能。

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