خلاصة:
With a growing level of competition, companies have been looking for tools to develop and increase competitive performance, in the competitive environment, the design of Performance Measurement Systems (PMS) shows it importance to business’ evolution. automotive industry in Iran in recent year and in sanction situation had many problem in their section .in this paper we evaluating Bahman industries by BSC and DEA method and recognized problems . According to the results achieved by solving DEA models, the improvement of efficiency and optimized performance of inefficient unit can be programmed by introducing the sample unit to inefficient unit and executive authorities. The appropriate amount of output and input is exactly determined (in the virtual unit). If the units match the amount of output and input with the determined amount, they can achieve the complete efficiency.
ملخص الجهاز:
Balanced score card includes qualitative criteria and is counted as a recent management innovation introduced by Norton and Caplan as a performance measuring tools in 1992, and as a strategic tool in 1996 and as a model for alignment between organizations’ human resources, information and organizational capitals (Alexandros et al, 2005).
Like Kaplan and Norton (1992) stated that "what you measure is what you get," BSC can provide appropriate outputs of performance for DEA.
These comprehensive measures of performance are based on four perspectives: financial, customer, business process/operation, and innovation/learning growth.
It has also been suggested (Kaplan and Norton, 1996a, 2001) that non financial performance measure helps managers to assess changes in the business environments, determine and evaluate progress towards the firm’s goal, and affirm achievement of business performance.
The customer perspective on the performance will help an organization to be concern about quality of product and service, cost of their products, customer service and satisfaction, effectiveness of its delivery, and then align its internal business process well with customers in order to improve financial result (Kaplan and Norton, 1992, 2008; Jusoh et al.
Learning and growth perspective can determine organization future in which it develops employee skill and satisfaction, improvement in technology system and procedure, and innovation of new market development (Kaplan and Norton, 1992, 1996; Jusoh et al.
This is also supported by (Kaplan and Norton, 1992; Eker and Pala, 2008) who opinionate that successful companies that innovate and learn growth in continually activity will improve value for customer, improve operation process, and increase return to shareholder.