Title: The design and implementation of the balanced scorecards in a manufacturing firm: a case study
Authors: Salaheldin Ismail Salaheldin
Addresses: Department of Management and Marketing, College of Business & Economics, Qatar University, P.O. Box 2713, Doha, Qatar
Abstract: The objectives of this case study are to illustrate how the Balanced Scorecard (BSC) has been implemented in the production division of the Qatar Steel Company (QASCO), to examine how the BSC can be used for strategic and sustainable continuous improvement, and to identify the similarities and differences in the nature of BSC implementation under different contexts. The findings of this study show the importance of the BSC for strategic and sustainable continuous improvement capability at the operational level. Our findings suggest that BSCs have proved to be a powerful tool for the strategic management not only of the overall company, but for the production division or at the operational level in particular. More importantly, it is expected that the results from this case study will provide useful guidelines for companies to assess their strengths and weaknesses towards the design and implementation of BSCs.
Keywords: balanced scorecard; BSC design; key performance indicators; KPIs; targets; initiatives; BSC implementation; problems; manufacturing industry; Qatar Steel Company; continuous improvement; strategic management.
International Journal of Learning and Intellectual Capital, 2009 Vol.6 No.1/2, pp.117 - 135
Published online: 01 Dec 2008 *Full-text access for editors Access for subscribers Purchase this article Comment on this article