• ISSN: 2010-0248 (Print)
    • Abbreviated Title: Int. J. Innov.  Manag. Technol.
    • Frequency: Quarterly
    • DOI: 10.18178/IJIMT
    • Editor-in-Chief: Prof. Jin Wang
    • Managing Editor: Ms. Nancy Y. Liu
    • Abstracting/ Indexing: Google Scholar, CNKI, Ulrich's Periodicals Directory,  Crossref, Electronic Journals Library.
    • E-mail: ijimt@ejournal.net
HOME > Archive > 2020 > Volume 11 Number 5 (Oct. 2020) >
IJIMT 2020 Vol.11(5): 138-141 ISSN: 2010-0248
doi: 10.18178/ijimt.2020.11.5.891

Expansion of the Balanced Scorecard and Its Application to Deal with Special Attributes of Small and Medium-Sized Enterprises

Hirokazu Tanaka

Abstract— The BSC is a system to analyze and evaluate corporate activities based on four perspectives: financial, customer, business process and learning and growth, and to further develop a strategy policy. Specifically, it has become common practice to design a strategy map to visualize management strategies, set KPIs for the BSC four perspectives respectively, and derive measures to achieve the KPIs. For small and medium-sized enterprises, however, organizational problems present a major challenge to both daily operations and the implementation of strategies. In this paper, we propose the expanded BSC incorporating the organizational perspective and its application method which deals with the special attributes of small and medium-sized enterprises.

Index Terms— Balanced scorecard, organizational management, business process, organization, human resources.

Hirokazu Tanaka is with Shizuoka University, Japan (e-mail: tanakah@inf.shizuoka.ac.jp).

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Cite: Hirokazu Tanaka, " Expansion of the Balanced Scorecard and Its Application to Deal with Special Attributes of Small and Medium-Sized Enterprises," International Journal of Innovation, Management and Technology vol. 11, no. 5, pp. 138-141, 2020.

Copyright © 2020 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
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