Vol-7, Special Issue-Number4, 2016, pp1167-1180 http://www.bipublication.com Research Article
Analysis of Relation between Model of Balanced Scorecard
(BSC) and Organization Performance
Mehdi Roghani
Department of Industrial Management, OmidiyehBranch,
Islamic Azad University, Omidiyeh, Iran
ABSTRACT:
Intoday's competitive environment, the survival of enterprises depends on continuous improvement of performance in order to maintain and increase competitiveness and achieve higher profits. This is followed by setting goals, planning and therefore evaluation of the operation in order to be informed of the degree of success in achieving the predominated goals.
Traditional methods of performance evaluation are mainly based on financial criteria and many of the effective qualitative criteria of the so called company is ignoring customer satisfaction.
In this regard, the Balanced Scorecard and Excellence was introduced in the 1990s.
Considering the importance and value creation The two organizations aim of this study was to assess the dimensions of the BSC model to improve the performance and excellence of Aghajari oil and gas exploitation company.
Methods: This study aimed to analyze the relationship between the implementation model of balanced scorecard (BSC) with the performance of companies operating in the Aghajari oil and gas in 2014.
In this study, one main question and four sub-questions have been raised.
The results of the questionnaire show that the compilation, implementation and enhancement the four aspects of the so called model and putting them in the organization bed helps the managers to line their strategic goal in the whole levels of the organization and ensure that all personels are aware of their long-termed business goals a and its realization strategy.
The population of the study was 185 people top managers, middle, heads and experts of the company and due to the distribution of the functional units , number of samples have been taken and 125 people have been considered to be the main sample.
Results: After explaining the survey it was found that 94 percent of the respondents regard the four BSC aspects to be important in the performance of ofAghajari oil and gas Exploitation Company,
Keywords: BSC, performance evaluation, excellence model, control.
With increasing competition in the production and service, organizations have found the need of models and indicators to assess their performance. The emergence of these kinds of needs and inefficiency of the measuring systems with traditional performances caused the creation of
new performance assessment models in the organizations. The old fashioned measurements of performance which are generally based on financial indices contain many faults such as follows:
-The usage of delayed indices
-The separation between indices and strategies -Implementation difficulties
-Inflexibility and …
Due to these problems along with other limitations in performance assessmentsystems, different models have been developed to this purpose and also the attention towards quality management and productivity of the activities of the executives in every organization is essential in order to achieve the goals and the development plans of the organization.
Nowadays, The low level of effectiveness and efficiency, as well as the low level of products and services have motivated the Iranian companies and organizations to think more about this issue and the cause of this products being low (Sodoghian and Shokri2005).
Nowadays, measuring the performance is one the best ways of extracting information about planning in organizations and plays and important
role in their success. However, many
organizations have not developed and used their official processes.
The knowledge of the performance in every dimension of financial and non-financial is essential for planning. Therefore, many models for measuring the performance have been developed, each having advantages and disadvantages. If a
similar method and criterion could be
implemented among organizations, therefore a comparison can be made between them (Lee and Wheeler 2006)
Performance assessment of organizations using suitable criteria definition can contain inlets, processes, outlets and the results of organization performances and can be used to compare the
performance of an organization with its
performance in the previous years or with other organizations.
Because of the so called issues and other limitations in the performance system, different models have been developed (Mashayekhi2008)
The assessment models EFQM and BSC were more welcomed and accepted and executed from organizations.
In this paper , literature research , balanced scorecard model BSC, excellence model EFQM and performance assessment are first considered and then Background research, results, limitations and suggestions in their implementation is considered.
Problem:
One the useful methods of strategic planning are balanced scorecard, which was first presented, by Kaplan and Norton in Hayward Business review magazine in 1992.
They presented their views of “Performance measurements of future organization” (which was conducted in 1990) by the name of balanced scorecard.
The results indicate a desire to replace the non-financial indices with some indices related to the financial area, which later was named non-financial indicators.
BSC in 1992 was merely a measurement system, which put financial indices beside the non-financial indices (Hinze 2001)
The four features in this model are: financial,
customers, internal processes, growth and
learning.
In 1996, BSC was turned in a management tool and indices were related by causal relationships. Therefore financial indices were the final output of the system which was showing that the financial results cause the long termed growth and promotion of an organization (Hinze 2001) Today, The balanced scorecard is identified asa learning and strategic management system which is based on the company's comprehensive goals and considers company’s long term value creation.(Ghane&Shokohfar2007)
The core of balanced scorecard is shaped by perspective and strategy. These in fact are the basis for the formation of four aspects of BSC and
Financial results are obtained when the
Perspectives in organizations are implemented by strategies which These strategies can be determined by the BSC.
This is done successfully when indices strategic focus areas are related to the BSC aspects, each index having a quantitative goal.(Kaplan and Norton 1966)
In this study, the question which the researcher intends to answer is :
Can BSC model as one of the efficient management practices be beneficial in the performance analysis of Aghajari oil and gas Production Company?
Research literature:
An introduction to BSC and EFQM model: At first glance, these two models are very much alike e.g.samegoal, same idea, even some similar titles since both are performance assessment
models and move towards performance
enhancement and Both are based on cause and effect and enabling results. Despite these similarities should know that their nature is different, Each has a separate history and pursue different interests.
In this section, two models are introduced and the assessment of the overall differences between the two models is discussed.
In the end, the possibility of Simultaneous usage of the two models side by side are discussed and the casing of Simultaneous usage of the two models in an Europeanorganization and the results are considered and finally the summarized issues are raised (AbdolRashidi and Firoozian2005) History and introduction of balanced scorecard model (BSC):
BSC was first presented by Kaplan and Norton in 1992 in Harvard business review magazine. They presented their views of “Performance measurements of future organization” (which was conducted in 1990) by the name of balanced scorecard.
The results indicate a desire to replace the non-financial indices with some indices related to the financial area, which later was named non-financial indicators.
BSC in 1992 was merely a measurement system, which put financial indices beside the non-financial indices.
The four features in this model are: financial,
customers, internal processes, growth and
learning.(Lamough 2010)
In 1996, BSC was turned in a management tool and indices were related by causal relationships. Therefore financial indices were the final output of the system which was showing that the financial results cause the long termed growth and promotion of an organization
Today, The balanced scorecard is identified as a learning and strategic management system which is based on the company's comprehensive goals and considers company’s long term value creation.
The core of balanced scorecard is shaped by perspective and strategy.
Perspectives in organizations are implemented by strategies that these strategies can be determined by the BSC.
This is donesuccessfully when indices strategic focus areas are related to the BSC aspects, each index having a quantitative goal.
The overall objectives of the balanced scorecard include:
-A framework to describe the strategy of financial, customer, internal processes and learning and growth. -The establishment of a system that would fill the gap between goals and objectives presented by senior management and the goal perceived by employees.(Kaplan and Norton 2009)
-Creating a system to measure the previous performance and direction of the future performance. Differences between the two models:
EFQM Model BSC
-Platform-independent application and based on some prescribed criteria that asses the processes.
-Depending on the implementation environment such that the indices and measures depend on the organization goal and these measures are nearly for the organization itself. -Descriptive and detailed
Describing the implementation quality and how
to manage the organization processes in most areas
Without Prioritizing the proceedings
-Packed field and focused
Detecting the priorities and focus on them in order to achieve the strategies
Focusing on some key indices which are
necessary for success -Evidence-based and objective
Because the model is evidence-based and data
-Based on assumption and abstract
collected, it is welcomed.
Criteria used are always fixed in order to sampling results be useful.
perspectives and strategies
Showing the viewpoints , comments and the
knowledge of the team in order to achieve success
-Explainer of the current organization condition Self-assessment results are the explainer of the
current organization processes.
Explainer of the strength spots and current improvable areas of the organization based on the objective criteria
Not prioritizing the areas needing focus in the future of the organization.
Trying to establish the continuous improvement
theory based on TQM in the origination
-Representing the future of the company
Forming based on the organization’s perspective
in order to detect the distances and drawing strategic plans
Failure to provide quality analysis
-Implicit casual model:
Formed from enablers and results, which are
completely based on cause and effect. Not describing the explicit relation between
enablers and results
-Explicit casual model
The purpose of the model is to express the cause
and effect relation between goals in 4 aspects of the model
-Mentioning the foreign variables directly:
The society is clearly a part of the model and the self-assessing feedback should contain this indexes
Focusing on the competitors and the bests in world class.
-Mentioning the external variables indirectly:
The results of the society or environmental criteria and other external causes are considered only when they are a part of the strategy.
Table 1. Differences of two models (Andres and et. al. 2010).
BSN is used as a complementary self-analysis in order to strategic Prioritization. Therefore, supplies are allocated to important strategic areas which are in need of improvement, not the area which merely achieved low score in self-assessment.Using both of these two models side by side assures the fact that the company does the suitable proceedings knowing that this proceeding
is helpful (Kaplan and Norton 2012)
The gap in the organization performance due to the things that are present and the things that
should be achieved in the next 2 to 5 years can be filled using EFQM.This tool can be used as a display of the time and capital required to be spent on the process to fully achieve the goals set by the BSC.(Kaplan and Norton 2012).
A case study:
In this section, the expression has been the experience of a case study.
It should be noted that the report of the first major steps in the combination of the two models Perspect ive St rategies Strat egic focus
area
M assive Goals Quantit at ive
object ives
Indexes
together is provided from the preliminary proceedings which are implemented practically. In this study, a European organization called Inland Revenue (which is here in after mentioned as IR) has been made.
EFQM excellence model was flowed in the so called company for some years and this company tried to implement BSC model because of some problems.
Before proceeding to implement the BSC in the IR company, a case study was made on six companies and another European organization which has tried this in the past.
The study was in the form of an interview with company managers or using the results published in these company’s websites.
The companies are :” Siemens Communications , Swedish custom company , North Ireland electricity company , Royal Sun Alliance , Yale and Royal Dutch Philips company” of which these researches was directed by senior manager and quality team (whose responsibility was the
coordination of EFQM). (Sodoghian and
shokri2005)
The IR company’s issue about EFQM model was as follows:
Company’s managers were worried about self-assessing process in spite of the amount of the resources spent and The high volume of actions taken.
According to this group , the EFQM model was very Bureaucratic and long also having a complex language. Another issue of the company was the separation between strategic management and quality improvement activities, which caused the managers to face many projects with no priority. These phrases present some ideas of IR company managers around this context:
“We have planned many actions to improve quality,But without a comprehensive quality strategy.The work done is useful but it is not clear where we should be”
“We used EFQM in the past years, but this year we will not…we need a change, a change from a continuous improvement toward the determination
of main improvement topics” (Mora and Radman 2005)
The benefits of implementing the Balanced Scorecard in defining strategies and help to define the parameters of this model can do, was describes to managers and they perceived that in order to introduce the BSC model, suitable approach and change management should be used. Thus, the need to integrate Balanced Scorecard] with the EFQM Excellence Model was convinced and the study of so-called 6 companies was started. (Sodoghian and Shokri2005)
The comparison results of the two models:
The two models BSC and EFQM despite some apparent similarities have some basic conceptual differences for example:
Independency of EFQM from environment and dependency of BSC
EFQM model being descriptive and BSC model being focused
EFQM model is objective; BSC is a mental (abstract) model
EFQM shows the current present situation whereas BSC shows the future
Based on what had been said above,
Using the differences in the approaches and the full implementation of the two models together, each model adds a new dimension to the other and this result in a better and complete understanding of organization processes and strategic areas. (Wenger et al. 2003)
Importance and the role of control in organization: The control is a function of ensuring compliance with the program and comparing the actual performance with the predetermined standards. If there was a significant difference between the actual and desired function, the manager should perform correction responsibilities. (Martin 2012) Goals will not be realized without control, Control is the process of developing and implementing mechanisms to ensure objectives.
achieve goals and will achieve the follow up and their corrections power.
The control is a toolfor managers in different ranks of an organization from higher ranks to supervision and the necessity of it can be felt in
different levels. The organization will not be successful in the achievement of its missions without an effective control system and cannot use its resources in a good way. (Mamaghani2005)
Summary and conclusions:
One of the most important tasks is management control and this will become more important when reaching the key areas. In this regard, a framework and a system are essential to monitor and strategic control of the key areas of an organization. BSC is one the most useful tools which can help the senior manager to control their business. A framework which has a comprehensive look and helps the customers in 4 important areas of financial , processes , growth and strategic control learning. (Mamaghani2005)
Figure 3: Status and role of the Balanced Score Card in Strategic Management
The results of a research shows that the ability to implement a strategy is much more important than the quality of the strategy itself. Therefore, the question is that why organizations confront is used during the strategy implementation.One of the problems is that the value creation of organizations is changing but assessment tools have not changed with the strategies. Recent studies show that at the end of 20th century the company’s book values only constitute 10 to 15 percent of the companies markets (Bakhtiari2007) The value creation chances are moving from the Management of tangible assets towards the strategic management of basic science of which Their goal is the use of an organization's intangible assets.
The study of the companies, which has used the balanced assessment and excellence methods successfully, for example oil mobile company, TCANADA & AT company, San Deigo California university and … is indicative of a specified and fixed pattern in order to reach focus and strategic alignment.
Although each of these organizations through different challenges, different tracks and sequences have been treated differently, but 5 fixed principles was seen in the action which are called “Principles of the strategy”:
Principle1 : translate the strategy into operational terms; Principle 2: Line the organization with the strategy;
Principle 5: Motivate the change using senior management. (Bakhtiari2007) An introduction to performance appraisal:
Institutions and organizations and executive agencies with a mission, goals and perspectives are finally on a national and international scope of work and they have to respond to customers, clients and stakeholders so the company of which its goal is to make profits and customer satisfaction and an organization of which its goal is to perform a complete and accurate legal duty should be responder.
Therefore ,analyzing the performance results is considered as a strategic process. The quality and effectiveness of the management and its performance is a determinant and essential factor for the realization of development plans and welfare of the society. (RokniNezhad2008)
Service offerings and different goods production and cost deliveration from the resource, has the suitable senility in order to survey the realization of the goals,continuous quality improvement, promotion of customer and citizens satisfaction, the performance of organization , management and employees. If the assessment is done from the process point of view being correct and continuous,causes the promotion and respond of the executives, public confidence to organization’s performance , efficiency and effectiveness in the state.
Also in non-governmental area , causes the promotion of supply management , customer satisfaction , contribute to the development , establishment of new abilities, stability and promotion of the companies and institution(Khoshvaghti , 2006)
The importance of performance assessment:
Why do organizations measure performance? There are many reasons (different from one organization to another) e.g.:
-Detecting the successes
-Detection of whether or not the customer’s needs are satisfied. Measuring causes the organizations to be aware of the costumer’s needs.
-Measurement in order to confirm what they know and discover the things they do not.
-Detecting the bottleneck problems and problems that are not so important and where improvements are needed (Amirian2004)
Without the review and learn from the results and objectives and identify the challenges facing the organization , getting feedback and the knowledge of the amount of political confiscation and detecting the items needing improvement, continuous performance improvement will not be achieved. Not all cases described above are possible without measurement and assessments. (Gardinger et al. 2013)
English physicist Lord Kelvin said about the need to measurement:
When we talk about what we measured and expressed in terms of numbers, we can claim to know something about the subject,otherwise our knowledge is incomplete and does not reach maturity. (Wen Der Zi 2010)
Knowledge management is also an expression of the content.Wecannot measure what we cannot control and what we cannot control can bot be managed. The main subject in every organizational analysis in performance and its improvement is in the need of measurement therefore an organization without a performance assessment system cannot be imagined. (Amirian2004)
Research assumptions:
The main assumption of the presented researches as follows:
1- Is the use of BSC model effective in the performance of Aghajari oil and gas production? Considering the main assumption, subsidiary assumptions are as follows:
2- Is consideration of customer aspect as one the aspects of the BSC effective on the performance of Aghajari oil and Gas Company?
3- Is consideration of internal processes as one the aspects of the BSC effective on the performance of Aghajari oil and Gas Company?
4- Is consideration of growth and learning aspect or employees as one the aspects of the BSC effective on the performance of Aghajari oil and Gas Company?
Research procedure:
This research is part of a descriptive research based on the methods of obtaining data. The reason is that after the tests and Conclusion, it can be understood that:
Is there a relation between the factors affecting including (financialaspect, customer aspect, internal process aspect, growth or learning aspect and employees) which was describes earlier and the performance of Aghajari oil and gas production or not and that if their use and consideration can improve the performance of Aghajari oil and gas production.
Therefore, in this research in order to measure the assumptions, ratio test has been used. Therefore Questionnaires was provided in order to analyze the viewpoint of top managers, middle and supervisors and other unit experts in Aghajari oil and gas production company about the effectiveness of BSC performance, the so called Questionnaire has questions from very low to low,medium , high and very high. In addition, in order to increase the researcher’s experience and interview was done as well.
Population:
In this research, the population consists of all top managers, middles, supervisors and all unit experts who was working in Aghajari oil and gas production company in 2014.
Also the volume of this population consists of 185 people of all top managers,middle,supervisors and all unit experts in Aghajari oil and gas production company, the reason behind this choice is the their knowledge of BSC model and as a result they can provide the fields of excellence of Aghajari oil and gas company.
The sample:
The number of sample considered in present research is 125 people of top managers, middle, supervisors and all unit experts of Aghajari oil and gas production company.
The volume
The sample is calculated based on Cochran’s sample and considering the distance chosen by researcher, 125 people had been selected.
Because of the disparityandunavailability of 185 populations, sampling was carried out.With regard to the distribution of units across the Aghajari oil and gas production company the sampling had chosen to be a relative sampling, such that at first a simple random sampling from offices and based centers was carried out. This was done such that the samples were taken from working managers and high heads of all units is Aghajari oil and gas Production Company. The volume of the group was 125 people.
Result analysis:
Analysis of the first assumption:
How effective is the consideration of financial aspects in Aghajari oil and gas Production Company. Hypothesis testing:
125
5
.
0
5
.
0
)
96
.
1
(
184
)
05
.
0
(
5
.
0
5
.
0
)
96
.
1
(
185
)
1
(
2 22
2 2 2
2 2
q
p
z
N
q
p
z
N
n
Assumption zero H0 = Consideration of financial aspects in the performance of Aghajari oil and gas production company after the usage of BSC model was not effective.
Hypothesis contrast H1: Consideration of financial aspects in the performance of Aghajari oil and gas Production Company after the usage of BSC model was effective.
50
.
0
:
1
50
.
0
:
0
p
H
p
H
The effect of the consideration of financial aspect in the performance of Aghajari oil and gas production company after using BSC model in the company
Groups Category N Observed Prop. Test Prop. Asymp. Sig.
(2-tailed)
Group 1 > 50 687 0,93 0.50 0.00
Group 2
50 48 0,07Total Under
response 735 1.00
Table5-4: The results of the first assumption test
The results show that at 95% confidence regarding that the confidence level (p-value) is less than the amount of error therefore the assumption H0 is rejected and H1 is accepted and as a result with the possibility of 0.01 error in the main society the sampling group is also acceptable in other words, there are not enough reasons to reject the researcher’s assumption around so called questions and this should be acknowledged that 93% of the respondents consider that the attention towards financial aspects in Aghajari oil and gas production company after using BSN model is effective. This means:
The consideration of financial aspects in Aghajari oil and gas Production Company is effective.
Figure 6-4: The distribution amount of the consideration of customer aspect in the company performance after using BSC
assumption Selected
choices number
percent
According to financial
aspect Very low
6 82
/ 0
low 42
71 / 5
moderate 297
41 / 40
high 309
04 / 42
Very high 81
02 / 11
Total 735
100 Third assumption analysis:
How effective is the consideration of internal processes in the performance of Aghajari oil and gas Production Company after using BSC model?
Assumption zero H0: The consideration of internal processes aspect in the performance of Aghajari oil and Gas Production Company is not effective.
Contrast hypothesis: The consideration of internal processes aspect in the performance of Aghajari oil and Gas Production Company is effective.
50
.
0
:
1
50
.
0
:
0
p
H
The effect of the consideration of internal processes in the performance of Aghajari oil and gas production company after using BSC model in the company
Groups Category N Observed Prop. Test Prop. Asymp. Sig. (2-tailed)
Group 1 > 50 828 0,94 0.50 0.00
Group 2
50 54 0,06Total Under
response 882 1.00
Table 9-4: Results of the third assumption test
The results show that at 95% confidence regarding that the confidence level (p-value) is less than the amount of error therefore the assumption H0 is rejected and H1 is accepted and as a result with the possibility of 0.01 error in the main society the sampling group is also acceptable in other words, there are not enough reasons to reject the researcher’s assumption around so called questions and this should be acknowledged that 93% of the respondents consider that the attention towards internal processes in Aghajari oil and gas production company after using BSN model is effective. This means:
The consideration of internal processes in Aghajari oil and Gas Production Company is effective.
Table 4-10: The distribution amount of the consideration of internal processes aspect in the company performance after using BSC
assumption Selected
choices number
percent
According to internal processes Very low
18 04
/ 2
low
36 08
/ 4
moderate
294 33
/ 33
high
378 86
/ 42
Very high
156 69
/ 17
Total
882 100
Question 4 analysis:
How effective is the consideration of growth and learning aspect in the performance of Aghajari oil and Gas Production Company after using BSC model?
Assumption zero H0: The consideration growth and learning aspect in the performance of Aghajari oil and Gas Production Company is not effective.
Contrast hypothesis: The consideration of growth and learning aspect in the performance of Aghajari oil and Gas Production Company is effective.
50
.
0
:
1
50
.
0
:
0
p
H
p
H
The effect of the consideration of growth and learning aspect in the performance of Aghajari oil and gas production company after using BSC model in the company
Groups Category N Observed Prop. Test Prop. Asymp. Sig. (2-tailed)
Group 1 > 50 711 0,97 0.50 0.00
Group 2
50 24 0,03Total Under
response 735 1.00
The results show that at 95% confidence regarding that the confidence level (p-value) is less than the amount of error therefore the assumption H0 is rejected and H1 is accepted and as a result with the possibility of 0.01 error in the main society the sampling group is also acceptable in other words, there are not enough reasons to reject the researcher’s assumption around so called questions and this should be acknowledged that 93% of the respondents consider that the attention towards growth and learning aspect in Aghajari oil and gas production company after using BSN model is effective. This means:
The consideration of growth and learning aspect in Aghajari oil and Gas Production Company is effective.
Table 4-12, The distribution amount of the consideration growth and learning aspect in the company performance after using BSC
assumption Selected
choices number
percent
According to personnel growth and learning Very low
0 00
/ 0
low 24
27 / 3
moderate 219
80 / 29
high 339
12 / 46
Very high 153
82 / 20
Total 735
100 The main question analysis:
How effective is the consideration of quad aspects in the performance of Aghajari oil and Gas Production Company after using BSC model?
Assumption zero H0: The consideration quad aspects in the performance of Aghajari oil and Gas Production Company is not effective.
Contrast hypothesis: The consideration of quad aspects in the performance of Aghajari oil and Gas Production Company is effective.
50
.
0
:
1
50
.
0
:
0
p
H
p
H
The effect of the consideration of quad aspects in the performance of Aghajari oil and gas production company after using BSC model in the company
Groups Category N Observed Prop. Test Prop. Asymp. Sig.
(2-tailed)
Group 1 > 50 3306 /940 0.50 0.00
Group 2
50 222 0,65Total Under
response 3528 1.00
Table 13-4: the results of main assumption
The results show that at 95% confidence regarding that the confidence level (p-value) is less than the amount of error therefore the assumption H0 is rejected and H1 is accepted and as a result with the possibility of 0.01 error in the main society the sampling group is also acceptable in other words, there are not enough reasons to reject the researcher’s assumption around so called questions and this should be acknowledged that 93% of the respondents consider that the attention towards quad aspects in Aghajari oil and gas production company after using BSN model is effective. This means:
Table 4-14, the distribution amount of the consideration quad aspects in the company performance after using BSC
assumption Selected
choices number
percent
According
to quad
aspects Very low
63 79
/ 1
low
159 51
/ 4
moderate
1137 23
/ 32
high
1572 56
/ 44
Very high
597 92
/ 16
Total
3528 100
Research limits:
The researcher encountered some limitations during the research;The following are a few of them
1-Cumbersome barriers and poor contribution of some authorities On licensing and information.
2- Some managers working poor in complete and
timely response to the questionnaire and interview.
3- Lack of suitable access to statistical data and resources needed in the factors affecting the performance of the company.
4- Knowing the importance and the need to do a
little research, especially research and
cooperate with the investigation.
5- No similar study and also the possibility of the comparison of results with other studies conducted by the company.
6- Lack of full and proper understanding of the study population with BSC and participating in its courses.
7- Because BSC focuses primarily on top-down
performance, the researcher chose the
population and sample to be managers and high directors.
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