Relating the perspectives of the balanced scorecard for R&D by means of DEA

被引:39
作者
Garcia-Valderrama, Teresa [1 ]
Mulero-Mendigorri, Eva [1 ]
Revuelta-Bordoy, Daniel [1 ]
机构
[1] Univ Cadiz, Dept Econ Empresa, Fac Ciencias Econ & Empresariales, Cadiz 11002, Spain
关键词
Balanced scorecard; Research and development; Efficiency; Data envelopment analysis; DEVELOPMENT PROJECTS; PERFORMANCE; EFFICIENCY; VARIMAX;
D O I
10.1016/j.ejor.2008.05.015
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
The objective of this article is to propose a framework for analysis of the relationships between the four perspectives of the balanced scorecard (BSC) of Kaplan and Norton. To this end, several different models of efficiency have been developed, utilising data envelopment analysis (DEA). Each of the variables has been extracted from a model of the BSC for research and development (R&D) activities. A study has been carried out with 90 companies to illustrate a case of this analysis. Crown Copyright (c) 2008 Published by Elsevier B.V. All rights reserved.
引用
收藏
页码:1177 / 1189
页数:13
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