OPTIMIZATION OF MANAGERIAL PROCESSES BASED ON STRATEGIC ANALYSIS: A CASE-ORIENTED APPROACH

This study aims to address the fragmentation in the application of strategic planning tools during the transformation of business processes in industrial enterprises. The objective of the research is to develop a framework for the systematic organization of these tools based on a situational approach that takes into account the industry context and the stages of organizational change. The primary outcome is a validated multi-criteria classification of strategic planning tools, integrating parameters of functional purpose, degree of formalization, temporal horizon, and resource intensity. A principle of selective effectiveness of these tools has been established: the productivity of specific methodologies (such as PESTEL analysis, Balanced Scorecard, and Hoshin Kanri) is determined by their alignment with three key parameters — stage of the transformation cycle, level of organizational maturity, and the technological readiness of the company. A nonlinear relationship has been identified regarding the effectiveness of digital tools (such as predictive analytics and digital twins) in relation to data quality and the maturity of the IT infrastructure. The practical significance of this research lies in the development of a diagnostic algorithm for the formation of adaptive tool configurations. This algorithm involves a sequential assessment of: 1) the predominant tasks of the current phase of transformation (diagnosis, design, implementation, stabilization); 2) the maturity of change management processes according to an adapted CMMI scale; and 3) indicators of technological readiness. Limitations of the study are associated with the industry-specific nature of the sample and the predominance of qualitative methodology. Future research avenues include examining the synergy of tools in the context of import substitution and adapting methodologies for small industrial enterprises. This work contributes to the theory of strategic management by proposing an architectural approach to the integration of planning within the transformational processes of industrial systems.

Effective performance management is crucial to any sucess of an organization. Traditional performance evaluation generally focus on financial performance, process control, or individual performance seperately,which is not sufficient to generate the overall perception of the corporate performance. This disadvantage is far more obvious since the emergence of knowledge economy. Balanced scorecard is recognized by HARVARD BUSINESS REVIEW as the most powerful management tool in 75 years, which includes each performance variables as long term and short term, financial and non-financial, lagged and leading indicators. So a linkage between corporate strategy and performance evaluation system is developed, also makes performance evaluation system as the major mechanism of strategy success. Once performance management is realized by daily operations, corporate could henceforth more focuse on the strategy and reach the goal. So purpose of this thesis is how to introduce balanced scorecard to airlines. This thesis is case-study-oriented. Through the industrial study of international commercial aviation and target airlines operations analysis, this thesis develops the linkage between the corporate strategy and project strategy for possibility analysis of balanced scorecard applied to target airlines. Although the pilot test of target airlines’ balanced scorecard is still in process. Following effects are already realized at the initial stage. 1. Balanced scorecard as the platform of corporate strategy management and resource management. 2. Balanced scorecard as the tool of fine tune for operations magement processes. 3. Fine tune of operations performance of outsourcing service company. Balanced scorecard fits any corporate strategy. Not only operation management processes, but also the customer management processes and innovation processes could be applied to balanced scorecard.

ABSTRACTThis paper studies the nature and amplitude of Strategic Analysis Tools (SAT) application in SMEs located in emerging countries, specifically the North Area of Buenos Aires, Argentina (NABAA), where there are no formal studies on the subject. It is intended to understand their contribution to strategic options formulation and implementation. A survey to SMEs’ owners/executives /managers in NABAA and interviews with specialists were applied, intending to analyze the use of these tools to facilitate the creation of strategic options, their support in assessing a competitive position and their promotion of superior performance. The results of this investigation developed that SAT and their related KPIs (Key Performance Indicators) should be considered in SMEs in order to improve strategy formulation and find better ways to implement it. Their systematization –not leaving aside intuition- become a key issue as documenting this process appears vital when analyzing strategic options and performing better interrelations among different elements that may be identified. An improvement in strategic analysis may help also to have a better cohesion of company resources and achieve the established objectives. Unconsciousness, and cultural biases and barriers may explain their low usage rates. The final objective is to set aside from competition and build unattainable competitive advantages.This is a qualitative investigation, and the research design is not experimental and transversal.Keywords: Strategic Analysis Tools (SAT); Formulation; SME; Competitiveness; Value.

Organizational culture plays a key role, as it characterizes the way organizations behave, decide and guide their own success. Nowadays, due to highly competitive environments, performance is considered a leading concept in management. In the same vein, learning and growth are also important in order to fulfill the requirements related to the defined performance. Regarding the global competition that organizations increasingly face, there are a number of strategic measurement tools that support managers in their decisions. In this sense, the Balanced Scorecard (BSC) with its four perspectives, goes beyond the traditional management indicators as it monitors performance, promotes strategic alignment and fosters organizational communication. To put it another way, BSC is considered one of the most relevant strategic management tools to improve organizational performance. Despite the recognized relevance of this research area, this link of organizational culture with the BSC Learning and Growth perspective is yet unexplored. This study examines first the differences in organizational culture within organizations with and without the BSC. Second, the study focuses particularly on the learning and growth perspective in organizations with and without the BSC. Results indicate that organizations with the BSC are more receptive to Learning and Growth. A possible explanation for these results may be associated to the multinational level of the sampled organizations, which leverage Learning and Growth in higher proportions.

Objectives: This study analyzes the use of the Balanced Scorecard in strategy implementation within the oil and gas industry, focusing on the impacts of this tool on organizational practices. Theoretical Framework: The research adopts the concept of strategy-as-practice to understand how strategic management tools influence daily actions and perceptions within organizations, emphasizing the themes of discursive ambiguity, coordination practices, and perceptions of injustice. Method: This is a qualitative, exploratory, and descriptive case study conducted in a large petroleum derivatives production organization in Latin America. Data collection and analysis were structured based on multimethodological approaches, including literature review, expert discussions, and interpretive analysis. Results and Discussion: The use of the Balanced Scorecard directly influences management practices, with particular associations to strategic ambiguity, organizational coordination, and employees' perceptions of justice. Significant social effects were identified within implementation teams, such as improvements in integration and communication, alongside challenges related to legitimacy and strategic alignment. Research Implications: This research advances the understanding of the role of strategic management tools in corporate environments, highlighting best practices for managers when implementing the Balanced Scorecard, as well as the implications of failures in communication and coordination. Originality/Value: The study provides both practical and theoretical insights into the impact of the Balanced Scorecard on strategy implementation, focusing on a large-scale context in a sector still underexplored in academic literature.

Organisations believe that the adoption of popular management tools enables them to radically improve their performance. Balanced scorecard (BSC) is one of the popular tools that have been gaining prominence globally and are also being adopted by Indian organisations for performance improvement and strategic alignment. The research outlines the prospective market segments towards balanced scorecard implementation. A criterion-based scheme integrating chi-square automatic interaction detection algorithm (CHAID) has been utilised to separate the responding organisations into mutually exclusive segments. Among the four resultant segments, two are identified as actionable segments according to the gain index score resulting from the CHAID algorithm. The results from the study also indicate that there are significant variations in demographic characteristics among the respondent organisations grouped into actionable and non-actionable ones. With analyses of two actionable segments, variations in demographic characteristics are also manifested in this research. It has been observed that the motivations for organisations to adopt balanced scorecard and the inhibitions amongst non-adopting organisations towards balanced scorecard adoption require intense research attention.

As business becomes increasingly complex and dynamic, organizations need to develop effective strategies to achieve their goals. One strategic management tool introduced to address this challenge is the Balanced Scorecard (BSC). The primary challenge in applying the BSC lies in designing and implementing balanced and relevant performance measures. This study, employing qualitative research methods, examines the use of the Balanced Scorecard (BSC) as a tool to measure performance in a manufacturing company operating in a workshop-based environment. Through in-depth interviews with stakeholders, including top management, functional managers, employees, and investors, the research uncovers the complexities, requirements, and opportunities associated with implementing the BSC in a workshop environment. The findings highlight the potential of the BSC as an appropriate framework for measuring production, quality, efficiency, and innovation, while also drawing attention to the barriers related to integration with existing management systems, understanding workshop procedures, and adaptation for successful implementation. The results of the study provide critical guidance for decision-makers considering the BSC as a performance measurement tool tailored to meet the needs of the shop floor, with the aim of enhancing operational and strategic performance in manufacturing organizations. Keywords: Balanced Scorecard (BSC), Strategic Management, Performance Measurement Abstrak Organisasi perlu mengembangkan strategi yang efektif untuk mencapai tujuan mereka karena bisnis menjadi semakin kompleks dan dinamis. Salah satu alat manajemen strategis yang diperkenalkan untuk menjawab tantangan ini adalah Balanced Scorecard (BSC). Bagaimana merancang dan mengimplementasikan ukuran kinerja yang seimbang dan relevan merupakan isu utama dalam penerapan BSC. Dengan menggunakan metode penelitian kualitatif, penelitian ini mengkaji penggunaan Balanced Scorecard (BSC) sebagai alat untuk mengukur kinerja pada sebuah perusahaan manufaktur yang beroperasi di lingkungan berbasis workshop. Penelitian ini mengungkap kompleksitas, persyaratan, dan peluang yang terkait dengan penerapan BSC di lingkungan workshop melalui wawancara mendalam dengan para pemangku kepentingan, termasuk manajemen puncak, manajer fungsional, karyawan, dan investor. Hasilnya menggarisbawahi potensi BSC sebagai kerangka kerja yang tepat untuk mengukur produksi, kualitas, efisiensi, dan inovasi, tetapi juga menarik perhatian pada hambatan integrasi dengan sistem manajemen saat ini, pemahaman tentang prosedur workshop, dan adaptasi untuk implementasi yang sukses. Hasil penelitian ini memberikan panduan penting bagi para pengambil keputusan untuk mempertimbangkan penggunaan BSC sebagai alat pengukuran kinerja yang memenuhi kebutuhan lantai pabrik dengan tujuan untuk meningkatkan kinerja operasional dan strategis dalam organisasi manufaktur. Kata Kunci : Balanced Scorecard (BSC), manajemen strategis, pengukuran kinerja

Implementing the Balanced Scorecard (BSC) in hospitals has become an essential focus in improving organisational performance in the healthcare sector, especially in Indonesia, which faces unique challenges in terms of resources and infrastructure. This article aims to identify and analyse the critical success factors in implementing BSC in hospitals, with the hope of providing practical recommendations for management. The method used in this research is a systematic literature review, which involves a comprehensive analysis of various previous studies on implementing the Balanced Scorecard (BSC) in the healthcare sector. The research findings indicate that factors such as resource utilisation efficiency, patient satisfaction, management commitment, employee participation, and strategic alignment are crucial elements that significantly influence the success of BSC implementation. Implementing the Balanced Scorecard (BSC) in hospitals is an effective way to improve performance. Key success factors include efficient use of resources, patient satisfaction, and strong management support.

Purpose:The purpose of this article review is to examine the benefits of implementing a Balanced Scorecard (BSC) in healthcare facilities.By systematically evaluating recent studies from 2019 to 2023, this review aims to highlight the improvements in organizational performance, patient care quality, and strategic management facilitated by the BSC framework. Method:A comprehensive search was conducted on PubMed to identify relevant studies published between 2019 and 2023.The selected studies were analyzed for their methodologies, findings, and implications on the use of BSC in healthcare settings.The review focused on identifying common themes and quantifiable benefits reported across the studies. Results:The analysis revealed that the adoption of BSC in healthcare facilities significantly enhances performance management by providing a structured approach to align operational activities with the organization's strategic objectives.The BSC framework was found to improve communication and coordination among departments, leading to better patient outcomes and increased operational efficiency.Key benefits identified include enhanced decision-making processes, improved accountability, and a clearer understanding of organizational goals. Conclusion:The implementation of BSC in healthcare settings offers substantial benefits, including improved patient care quality, strategic alignment, and operational efficiency.The studies reviewed consistently highlight the BSC's role in fostering a culture of continuous improvement and accountability.These findings suggest that healthcare facilities can achieve significant advancements in both clinical and administrative functions through the effective use of the Balanced Scorecard.

In this article, we focus on the Balanced Scorecard (BSC) as a discursive practice. Instead of asking whether the figures in the BSC correspond to reality, or whether they serve the users' purposes and behave according to their intentions, we have chosen to analyse how the BSC partakes in shaping the world it is intended to reflect. Two case studies will be presented in order to demonstrate how the BSC works in this respect. In the first case, the main issue is how the BSC both naturalizes alleged cognitive limitations among managers and induces them to replace everyday knowledge with highly selective representations. After that, the BSC is shown to operate simultaneously as a strait-jacket on strategic intentions and as a constituent of new patterns of action-but in ways that are loosely coupled to strategic intentions.

A Learning Environment Through Computer Simulation for Teaching the Balanced Scorecard

Over the past decade, the literature has seen a proliferation in articles relating to the balanced scorecard, which has been motivated by managers' needs to develop a more balanced view of performance measurement. Despite global adoption by organisations in the private and public sector, the question of how the balanced scorecard could be used as a strategic control tool has rarely been directly discussed. Academic research has tended to have a strong predilection for studies assessing the balanced scorecard as a control tool utilising metrics to report various achievements of targets. A longitudinal case study approach is used over a three year period, which seeks to deepen understanding about the theoretical and practical aspects of the balanced scorecard as a strategic control tool. It is anticipated that this would illuminate the way in which the balanced scorecard has intertwined in the fabric of organisational life and how it positions itself in the wider social context in which it was embedded. The findings of the case study reveal that over-reliance on the successful achievement of balanced scorecard metrics without a focus on strategic control could lead to an organisation having to pursue an exit strategy for a profitable product.

In this article I discussed a radical change in managing personnel performance. If in the past, performances were measured only at responsibility center level and the performance measures used were limited to financial measures, in this article I discussed how to desain integrated performance management system for responsibility centers and personnel as well, using Balanced Scorecard as a basis. In this article, first I discussed the limitation of executive performance measurement in traditional management. Then I explained expectancy theory created by Porter-Lawler to provide a conceptual framework in designing Balanced Scorecard based integrated performance management. In this article I discussed Balanced Scorecard based integrated performance management as an alternative for driving personnel performance in building company’s competitive advantage. At the end of this article I presented a summary of differences between performance measurement in traditional management and that in modern management. Keywords: pengelolaan kinerja terpadu; balanced scorecard; kinerja

The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company

Sustainability has become a big challenge to address in organisations of all sectors. Demonstrate the organisations commitment, including environmental and social issues at management and decisions processes, is essential. The aim of this paper is to present a network model to measure corporate sustainability performance and its practical application. The model was developed using the combination of different managerial tools like balanced scorecard, performance measurements systems and strategic sustainable alignment matrix. Analytic network process and analytic hierarchy process as multi-criteria methods were combined in the model. The application in four medium-sized companies located in Cuba allows identifying critical issues and opportunities for improvement in relation with sustainability performance. Despite the recognised limitations in the model, it can be a useful tool for organisations.