Evaluation of aspects and indicators of organization improvement based on balanced scorecard in oil company

Number of pages: 81 File Format: word File Code: 32778
Year: Not Specified University Degree: Master's degree Category: Management
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    Abstract

          

         Balanced scorecard is a four-stick to describe the activities of an organization from four different aspects, which is done through a number of indicators, the main goal of this research is to investigate the status of indicators and aspects of balanced scorecard in Pasargad Oil Company, the current research consists of two questions.

    1-What is the status of the indicators in each aspect?

    2-Which one of the aspects mentioned in the balanced score card in Pasargad Oil Company has a good status? After the necessary investigations and the distribution and collection of questionnaires and the analysis of the results with the help of SPSS statistical software, the descriptive statistics method was used for the customer aspect, for the other three aspects, the table calculation method according to the BSC process was used. According to the results, the status of the indicators and aspects are as follows.

    1-Financial

    2- Internal processes

    3- Customers

    4- Growth and Development

    1-Introduction

    Given the dynamic environment that now governs industry and organizations in the world, the rapid change in environmental conditions challenges organizations and even governments and countries for survival and development, and in this There are many solutions that can be used to achieve a modern and executive method for performance management [1].

    Based on this, the balanced scorecard method has been proposed to convert strategy into action. rtl;">Balanced score card has not only had a control role, but by emphasizing the four main pillars that are part of the foundations of the organizational structure in most organizations, it has formulated a method that can finally get the pulse of an organization by indexing and measuring them and think about the necessary measures.

    Statement of the problem

    Considering the fact that the speed of development of science and technology has gained a remarkable speed in recent decades and the environment around us is constantly changing and inevitably organizations and industrial units must adapt themselves to the surrounding changes in order to ensure their survival and development, no doubt every organization or industrial unit will choose a policy based on its wealth and status and will choose a system for analysis and planning to realize its desired future. 1992 compiled and published by Mr. Kaplan [2], Norton [3], pointed out that over time this system evolved and is now a powerful tool in the hands of system engineers.

    Balanced score card system is based on four basic pillars that exist in most organizations, in other words, the survival and development of an organization in analysis and planning is based on these four pillars.

    1- Financial perspective: In this perspective, strategies to increase profitability and reduce the cost of the product are emphasized, and the satisfaction and profitability of shareholders and beneficiaries are also on the agenda.

    2- Customer perspective: In this perspective, a strategy is sought to increase the number of customers and also increase customer satisfaction so that the organization can take its maximum share from the market.

    3 - The internal process perspective: This aspect deals with the identification and monitoring of the organization's internal processes so that all administrative, production and service processes are analyzed and the best method that leads to an increase in public satisfaction is chosen..

    4- Growth and development perspective: In this perspective, special attention will be paid to the skills and technical knowledge of human resources, so that by equipping human resources with modern technical knowledge and modern equipment, the realization of other aspects will be facilitated. (Peter Norton, Robert Kaplan[4] 2002, 48-41)

    After these four perspectives, the direction of movement in an organization is clear, but to measure the path traveled, indicators are needed to measure changes. In the financial aspect, the increase in net profit per year can be considered as an indicator, and by measuring it, the percentage of progress of the financial unit's plans can be measured.

    In terms of customers, customer satisfaction can be measured as an indicator, the increase in the number of customers and the amount of their purchases per year can show us the percentage of progress of programs in the affairs of customers.

    In the part of internal processes, we can see that changes are made, its value was measured by measuring the relevant index. including the reduction of bitumen loading time using rail transportation, all of which can be measured.

    In the last case, i.e. growth and development, the production and sale of two million bitumen to Asian countries and the acquisition of knowledge and experience were considered as measurement indicators. By measuring the indicators, the progress percentage of the growth and development unit program is measured.

    The researcher believes that the balanced evaluation model is a technique for turning strategy into action, the balanced scorecard did not have a control role and its criteria are not used to describe past performance, but these criteria are a tool for explaining the organization's strategy, which makes it possible to achieve organizational goals by coordinating activities at different levels of the organization.

  • Contents & References of Evaluation of aspects and indicators of organization improvement based on balanced scorecard in oil company

    List:

    Chapter One: Research Overview

    1-1-Introduction 1

    2-1- Problem Statement 12

    3-1- Theoretical Framework 15

    4-1- Research Objectives 15

    5-1- Research Questions 15

    6-1- Special Needs for Conducting Research 15

    7-1 - Special words 16

    Chapter Two: Research literature

    1-2- Introduction 18

    2-2-Balanced score card 19

    3-2-Advantages of balanced score card 20

    4-2- Reasons for not implementing strategies formulated in the organization 22

    1-4-2- Non-participation of employees in the company's strategic planning process 22

    2-4-2- Management obstacles 22

    5-2- Operational obstacles (lack of integration) 22

    6-2- Employee obstacles 23

    7-2- Evolution of the balanced scorecard 25

    8-2- Using the balanced scorecard in the organization 26

    9-2- Superior model balanced score card 29

    10-2- Living with score cards 30

    1-10-2- Creating and using score cards - process view 30

    11-2- Project preparation 30

    12-2- Index requirements 32

    A

    2-13- Comparison of two models in terms of origin, path, goal, approach and success factors 34

    2-14- Comparison between two models using Otley's five questions 35

    2-15- Why should work with both models? 37

    16-2- Combined use of balanced scorecard and excellence model 38

    17-2- IT application in balanced scorecard 40

    1-17-2- Software as a solution 40

    2-17-2- Evaluation of different solutions 41

    18-2 Planning 41

    1-18-2 Different dimensions of a plan 42

    2-18-2 Importance of planning 43

    3-18-2 Nature of planning 43

    4-18-2- Product of planning 43

    5-18-2 Types of planning 44

    1-4-5-18-2- Planning Respondent 46

    2-4-5-18-2- Passive planning 47

    3-4-5-18-2- Active planning 47

    19-2- Human resource planning 48

    20-2- Planning from the point of view of duration and implementation 49

    21-2- Other types of planning 50

    22-2- The process of creating a balanced scorecard 50

    1-22-2- Support and participation 51

    2-22-2- Project group composition 51

    3-22-2- Project extent 52

    4-22-2- Building a balanced scorecard based on the organization's strategy 52

    5-22-2- Connection with the current system Control 52

    Statistics 54 5-3-Sampling method 55 6-3-Methods and tools of information gathering 57 6-1-3 - Questionnaire 57 7-3- Check validity and reliability of research 58 1-7-3 Validity of research questionnaires 59 2-7-3 Reliability of questionnaire Research 59

    8-3-Data analysis method 60

    1-8-3-Analysis in the financial aspect 61

    2-8-3-Analysis in the aspect of customers 61

    3-8-3-Analysis in the aspect of internal processes 61

    4-8-3-Analysis in the aspect of growth and development 62

    Chapter four: Data analysis

    1-4 - Introduction 63

    2-4 Analysis of the first research question 64

    3-4 - Analysis of the second research question 83

    Chapter five: Conclusions and suggestions

    1-5 Introduction 86

    2-5 - The first research question 86

    1-2-5 - Review of indicators in the financial aspect 86

    2-2-5- Review of indicators in the aspect of customers 87

    3-2-5- Review of indicators in the aspect of internal processes 87

    4-2-5 - Review of indicators in the aspect of growth and development 88

    3-5- Conclusion of the first question Research 88

    4-5 - Second research question 89

    1-4-5- Financial aspect 89

    2-4-5 - Internal processes aspect 89

    3-4-5- Customers aspect 90

    4-4-5- Growth and development aspect 90

    5-5- Conclusion from the first research question 90

    6-5 - Suggestions to the organization 91

    5-7 - Suggestions for future research 91

    5-8 - Research limitations 92

    Appendices and attachments

    Customer satisfaction measurement form 93

    Resources

    List of Persian sources..84 List of non-resources85

     

    Source:

    Jahanbin, Afshin and Sadeghi, self-evaluation approaches and its implementation techniques, Roshsazan Sanat consulting engineers publications, Tehran, 1385

    Alwani, Seyed Mehdi, principles of performance management, Nei Publications, Tehran, 1380

    Khaki (1382), research method, first edition, Tehran, publications Reflection

    Bakhtiari, B., 1383, Balanced Evaluation, Tadbir, No. 150

    Bakhtiari, B., 1385, Strategy-Oriented Organization, Industrial Management Organization Publications

    Shabahang, R., Ebrahimi Sarv Alia, M., 1384, BSC design and implementation as a comprehensive performance evaluation system, economics and management, No. 67

    Namazi, M., Ramezani, 1382, balanced evaluation in accounting, Journal of Social and Human Sciences, Shiraz University, 19th period, number 2

    Najafi, Haghi, J., 1382, balanced evaluation method of the performance of the new strategy management approach, Tadbir No. 151

    Solimani, Balanced Scorecard, Publications of Iran Industrial Research and Education Center, Tehran, 1384

     

     

     

     

     

    External sources:

     

     

     

    1- the balanced score card: translating strategy into action, by roberrt s. Kaplan and David. Norton, harvarrd business school press 1996.

    2- performance measurement & control systems for implementing strategy: text & cases by Robert simons, Antonio Davila and Robert s. Kaplan, Prentice Hall College Div. , 1999

    3- Performance drivers: a practical guide to using the balanced scorecard by Nils-Goran Olve, Jan Roy and Magnus Wetter, John Wiley & Sons 1999.

    4- Balanced score card in the federal government by James B Whittaker, Management Concepts, Inc, 2000

     

    5- The consultant is scorecard: tracking results and bottom-line impact of consulting projects by Jack Phillips, McGraw Hill 2000

     

    6- The strategy focused organization: how balanced scorecard companies thrive in the new business environment by Robert s. Kaplan and David p. Norton, Harvard business school press, 2000

    7- the HR scorecard: linking people, strategy, and performance by Brian E. Becker, Mark A. Huselid and Dave Ulrich, Harvard business school press, 2000

    8- burke, w, warner, a. and litwin, g. (1992) A causal model of organizational performance and change. 9- Kaplan, r,s. and Norton, d.p. the balanced scorecard- measures the driving performance. 1992

    10-Kaplan, r.s and Norton, d. p, (1996) using the balanced scorecard as a strategic management system. r & Neale, B, (1997) linking the balanced scorecard to strategy.

    12- Stifan Waltere, (2000), the balanced score card institute.

    13- David Capran, Stifan Walter, (2002), performance and management

    14- lanter, (2000) performance and management.

    15-chandler, A. D, jr, (1962), strategy and structure: chapters in the history of the industrial enterprise.

    16-ittner, c. d. & Larcker, d.f, (1997) quality strategy, strategic control systems, organizational performance.

Evaluation of aspects and indicators of organization improvement based on balanced scorecard in oil company