Written by Sergi

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This paper proposes a performance measurement system (PMS) based on the Balanced Scorecard (BSC) that requires only 25 common key performance indictors (KPIs), which are characterized by their easiness to collect, in turn making the PMS an affordable instrument for all types of organizations, regardless of their resource availability. This is particularly relevant for SMEs.

A sample of 813 surveys collected from managers in the Republic of Croatia is analyzed through structural equation modeling. The proposed simplified BSC shows good psychometric features, and the relationships found among the four classical perspectives are consistent with the literature, which provides homological validity for the model.

This paper also proves that the equilibrium among the four perspectives has a significant impact on three perspectives, vouching for the importance of this balance among perspectives. It further shows the extent to which strategy influences the four perspectives. The proposed simplified BSC may interest both academics and practitioners as it does not require any special knowledge or additional resources to be implemented and monitored while also highlighting (i) the importance of strategy in the design of the model (ii) and the importance of balance among perspectives.

Aquest article proposa un sistema de mesurament del rendiment (PMS) basat en el Balanced Scorecard (BSC) que només requereix 25 indicadors de rendiment clau (KPIs) comuns, que es caracteritzen per la seva facilitat de recollir, convertint el PMS en un instrument assequible per a tot tipus d’organitzacions, independentment de la seva disponibilitat de recursos. Això és especialment rellevant per a les pimes.

S’analitza una mostra de 813 enquestes recopilades de directius a la República de Croàcia mitjançant el modelatge d’equacions estructurals. El BSC simplificat proposat mostra bones característiques psicomètriques i les relacions que es troben entre les quatre perspectives clàssiques són coherents amb la literatura, que proporciona validesa homològica al model.

Aquest article també demostra que l’equilibri entre les quatre perspectives té un impacte significatiu en tres perspectives, que garanteix la importància d’aquest equilibri entre les perspectives. A més, mostra fins a quin punt l’estratègia influeix en les quatre perspectives. El BSC simplificat proposat pot interessar tant als acadèmics com als professionals, ja que no requereix cap coneixement especial ni recursos addicionals per implementar-los i fer-ne el seguiment alhora que ressalta (i) la importància de l’estratègia en el disseny del model (ii) i la importància de l’equilibri entre perspectives.

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