Automotive Science and Engineering
Iran University of Science & Technology
Mon, Nov 25, 2024
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Volume 2, Issue 4 (10-2012)
ASE 2012, 2(4): 276-283 |
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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. ASE 2012; 2 (4) :276-283
URL: http://www.iust.ac.ir/ijae/article-1-164-en.html
URL: http://www.iust.ac.ir/ijae/article-1-164-en.html
Abstract: (20260 Views)
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.
Type of Study: Research |
Subject:
Internal Combustion Engines (ICE, ...)
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