دوره 2، شماره 4 - ( 7-1391 )                   جلد 2 شماره 4 صفحات 276-283 | برگشت به فهرست نسخه ها


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Hakimollahi, Jalali Naini G, Bagherpour, Jafari, Shahmoradi. Balanced Scorecard with Fuzzy Inference as a Performance Measurement in an Automotive Manufacturing line. IJAE. 2012; 2 (4) :276-283
URL: http://www.iust.ac.ir/ijae/article-1-164-fa.html
Balanced Scorecard with Fuzzy Inference as a Performance Measurement in an Automotive Manufacturing line. مجله علمی پژوهشی مهندسی خودرو . 1391; 2 (4) :276-283

URL: http://www.iust.ac.ir/ijae/article-1-164-fa.html


چکیده:   (2215 مشاهده)
In recent years, the balanced score card (BSC) has been the focus of considerable methodology for strategic cost management in management accounting area since it was originally proposed by Kaplan ,R.S. and Norton, D.P. in 1992. BSC is an approach to performance measurement based on both financial and nonfinancial information from four perspectives which are called financial, customer, internal business process, and learning and growth, in order to balance the traditional financial performance system by several grouping of performance measures: short-term and long-term, internal and external, and current and future. Over time, it has been developed to a strategic management system from a comprehensive performance measure, and used in many organizations such as business, hospital, and autonomy in many countries. In this paper, we propose a general model based on BSC by introducing fuzzy inference mechanism. From this, specialists’ knowledge and experience can be effectively reflected during the construction of the practical model. Then we illustrate a practical example for an Automotive Manufacturing Co.
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نوع مطالعه: پژوهشي | موضوع مقاله: عمومى
دریافت: ۱۳۹۱/۷/۱۷

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