Indian Journal of Science and Technology
Year: 2012, Volume: 5, Issue: 10, Pages: 1-9
Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran,Iran. Iran [email protected]
The Balanced Scorecard methodology is a comprehensive approach that analyzes an organization’s overall performance in at least four ways. Based on the idea that assessing performance through financial returns only provides information about how well the organization did prior to the assessment, so that future performance can be predicted and proper actions taken to create the desired future. The present study tried to point out the major perspectives weighted model for the Balance Scorecard Systems through setting weight for each perspective of a Balance Scorecard which especially can be used in Iranian auto industries. Fuzzy AHP was employed as one of the important items regarding multi-criteria decision making. Regarding results of Fuzzy AHP Organization’s Innovation and Learning is the most important perspective and then are Customer Satisfaction, Financial Measures and Internal Processes. It should be noticed that in effectiveness Balance Scorecard, all the perspectives are of not the same importance and a better Balance Scorecard system that makes suitable will tend support for higher performance.
Keywords: Balanced Scorecard, Fuzzy AHP, Perspective, Implementation
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