Authors: David Cochran, James Duda Campinas, Carlos Lobo, Paulo Lima
Addresses: Massachusetts Institute of Technology, 77 Massachusetts Avenue, Cambridge, MA 02139, USA. Massachusetts Institute of Technology, 77 Massachusetts Avenue, Cambridge, MA 02139, USA. Unicamp, Faculdade De engenharia Mecanica, CP 6122, 12083 V, 970 SP, Brazil. Unicamp, Faculdade De engenharia Mecanica, CP 6122, 12083 V, 970 SP, Brazil
Abstract: This paper shows how the principles of axiomatic design can be used to develop a balanced scorecard. To develop a balanced scorecard, companies usually use cause-effect diagrams to link the strategic plan with the enterprise scorecard, and the performance of every worker to the enterprise|s overall performance. Using axiomatic design to make these links and develop performance measures is proposed. A brief example is presented to show how this method avoids highly coupled designs, provides guidance in terms of how the objectives can be achieved, and facilitates the tracking and linking of measures across various levels of the scorecard hierarchy.
Keywords: performance measurement systems; balanced scorecard; axiomatic design.
International Journal of Business Performance Management, 2001 Vol.3 No.2/3/4, pp.154-166
Published online: 13 Jul 2003 *Full-text access for editors Access for subscribers Purchase this article Comment on this article