The Balanced Scorecard is one of the most important quantitative tool for the business strategic planning. Its implementation usually concerns the construction and analysis of proper weighted averages of the so-called Key Performance Indicators (KPI); these are either objective or subjective evaluations of the performance levels attained by the various sub-systems constituting a business organization. Recent evolutions of the model are considered and a particular version of the Balanced Scorecard, based on Structural Equation Models with Latent Variables, is introduced.
Boari, G., Cantaluppi, G., Construction of Balanced Scorecards by using Structural Equation Models with latent variables, <<ELECTRONIC JOURNAL OF APPLIED STATISTICAL ANALYSIS: DECISION SUPPORT SYSTEMS AND SERVICES EVALUATION>>, 2010; 1 (1): 66-78. [doi:10.1285/i2037-3627v1n1p66] [http://hdl.handle.net/10807/23664]
Construction of Balanced Scorecards by using Structural Equation Models with latent variables
Boari, Giuseppe;Cantaluppi, Gabriele
2010
Abstract
The Balanced Scorecard is one of the most important quantitative tool for the business strategic planning. Its implementation usually concerns the construction and analysis of proper weighted averages of the so-called Key Performance Indicators (KPI); these are either objective or subjective evaluations of the performance levels attained by the various sub-systems constituting a business organization. Recent evolutions of the model are considered and a particular version of the Balanced Scorecard, based on Structural Equation Models with Latent Variables, is introduced.
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