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• W123636148 abstract "Purpose – The purpose of this research is to make an analytical model of the BSC foundation by using a dynamic simulation approach for a ‘hypothetical case’ model, based on only part of an actual case study of BSC. Design/methodology/approach – The model includes five perspectives and a number of financial and non-financial measures. All indicators are defined and related by a number of assumed cause-and-effect relationships. Time lags are included to stipulate one of the most important characteristic of BSC. We use the model to simulation different strategies or scenarios and to reach a kind of optimum or ‘steady-statecondition. We, also demonstrate through three different scenarios how different variables influence the optimum time that normally also influence decision making. Findings – The results shows how profit, and ROCE (Return-On-Capital-Employed) are influenced by three chosen variables: skills, customer base and work in process. We are able to show that only minimal changes may create large effects on profit. Research limitations/implications – Our analytical model is based on both assumed but also on case documented assumptions of a concrete model. In every such kind of model, the sensitivity of our results with respect to the assumptions should be analysed in subsequent studies. Besides, our model should be extended to cover a whole BSC of an actual company. Practical implications – The model may be used as the first step in putting numbers on an integrated BSC model. The model is our first attempt to study an analytical version of BSC and to make inferences concerning some optimal or rational behaviour of an assumed relationship between different indicators and perspectives. The credibility or benefit of the model is insight into the finality of a model but also as a teaching exercise of BSC. It is relativity easy to extend our model to more realistic circumstances, by including more measures or change time lags. Using the assumed cause-and-effect relationships between financial and non-financial performance measures, attention should also be paid to the definitions and the number of measures. Originality/value – A large number of case studies and surveys are now present in the literature of BSC. However, there is a lack of more theoretical and analytical modelling of the BSC. Our paper just throws a little light to this modelling approach." @default.
• W123636148 created "2016-06-24" @default.
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• W123636148 date "2006-01-01" @default.
• W123636148 modified "2023-09-27" @default.
• W123636148 title "System Dynamic Modelling for a Balanced Scorecard: A Case Study" @default.
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• W123636148 hasPublicationYear "2006" @default.
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