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Discussing feedback system thinking in relation to scenario evaluation in a balanced scorecard setup

机译：在平衡计分卡设置中讨论与情景评估相关的反馈系统思维

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Since the emergence of the Balanced Scorecard (BSC) at the beginning of the 1990s, literature has intensively discussed the problems of the cause-and-effect relationships, the time-delay elements between measures and perspectives and the concepts of feedback loops. This article focuses on the use of the System Dynamics Modelling approach to deal with these three problems, an approach first suggested by Forrester back in 1958. The wide scope of application of BSC as a decision-supporting instrument continues to spur the interest in BSC. We have used an actual case as inspiration on which our model construction and our simulation scenarios are based. Our findings suggest that the idea of linking BSC and System Dynamics together based on properties of the systems dynamic nature seem to be both a natural and a relevant development. Furthermore, our simulations demonstrate the ability to: (1) provide a scheme for the translation of the strategy into operational terms and at the same time (2) offer possibilities for the decision maker to be able to evaluate the plan-do-review results based on the feedbacks, specifically in a risk evaluating context.View full textDownload full textKeywordsbalanced scorecard, dynamic planning, feedback, systems thinking, time-delays, cause-and-effect, system dynamics, simulationRelated var addthis_config = { ui_cobrand: "Taylor & Francis Online", services_compact: "citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,more", pubid: "ra-4dff56cd6bb1830b" }; Add to shortlist Link Permalink http://dx.doi.org/10.1080/09537287.2011.561816
机译：自从1990年代初出现平衡计分卡（BSC）以来，文献就集中讨论了因果关系，度量与视角之间的时间延迟要素以及反馈回路概念的问题。本文着重于使用系统动力学建模方法来解决这三个问题，Forrester早在1958年就首次提出了这种方法。BSC作为决策支持工具的广泛应用继续激发了BSC的兴趣。我们以实际案例为灵感，建立了模型并建立了模拟场景。我们的发现表明，基于系统动态性质的属性将BSC和系统动力学链接在一起的想法似乎既自然又相关。此外，我们的模拟显示了以下能力：（1）提供一种将策略转换为运营条款的方案，同时（2）为决策者提供评估计划执行结果的可能性查看全文下载关键字平衡计分卡，动态计划，反馈，系统思考，时间延迟，因果关系，系统动力学，模拟相关var addthis_config = {ui_cobrand：“ Taylor＆弗朗西斯在线”，services_compact：“ citeulike，netvibes，twitter，technorati，美味，linkedin，facebook，stumbleupon，digg，google，更多”，发布号：“ ra-4dff56cd6bb1830b”};添加到候选列表链接永久链接http://dx.doi.org/10.1080/09537287.2011.561816

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