Masters' Theses A combined DEA and BSC methodology for evaluating organization efficiency
2015.07.29 12:35
| year | 2002 |
|---|---|
| author | Bumsoo Kim |
| Keyword | data envelopment analysis, balanced scorecard, organizational efficiency evaluation |
| Abstract | The balanced scorecard(BSC) overcomes the limit of traditional financial statement that focuses only financial performance. BSC is widely used in government and industry because of the clear representation of the relationship and logic between the key performance indicators(KPI) of 4 perspectives ? financial, customer, internal process, and learning and growth perspective. However, traditional BSC does not consider evaluating the difference between the results measured by BSC. The data envelopment analysis(DEA) can aggregate multiple performance measures, but has a limit in the number of input and output. In this research, Combined DEA and BSC methodology(CDB) is proposed to evaluate the performance of organization considering financial and non-financial perspectives. CDB uses KPI of cause-and-effect relationship on BSC as inputs and outputs of DEA method. In addition, this research proposes the method of converting KPI of BSC to the input and output variable of DEA, and enhancing discrimination power using the limit number of variables. |
| c | MS |
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