为制造企业提出基于可持续发展平衡记分卡和DEMATEL的战略图

IF 5.2 4区 管理学 Q1 BUSINESS, FINANCE
Hamzah Al-Mawali
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引用次数: 1

摘要

目的将可持续发展平衡计分卡(SBSC)框架与决策试验与评价实验室(DEMATEL)相结合,建立模型,并在战略图中识别SBSC的5个视角与SBSC框架内23个绩效指标之间的因果关系。设计/方法/方法使用DEMATEL方法获得一个矩阵,其中包括SBSC的五个角度之间和23个关键绩效指标之间的直接和间接影响。DEMATEL从专家那里收集数据,提出模型,并在性能指标之间建立可靠的关系。利用DEMATEL和SBSC框架,构建了SBSC维度和kpi的战略图,以说明各维度和绩效指标之间的战略因果关系。结果表明,内部流程和财务观点发挥了重要作用。可持续性是模型中最重要的预测因子(因果关系),其次是客户和学习与成长维度,表明可持续性、学习与成长和客户维度都对其他维度产生正向影响。此外,可持续发展与客户和内部流程的联系是双向的,与财务、学习和增长的关系也是双向的。在五个SBSC观点和kpi之间观察到许多其他联系。研究的局限性/启示收集的数据是基于制造业的“普通”公司;因此,公司需要定制这个模型,以确保他们的战略被清楚地转化为kpi。研究结果为制造企业的kpi管理提供了有价值的信息。他们确定哪些kpi被视为结果(效果)变量,哪些kpi被视为预测(偶然)变量。此外,研究结果为管理层提供了SBSC的观点,这些观点应该作为结果进行交易,而那些应该作为预测因素进行交易。此外,研究结果突出了关键kpi并解释了它们之间的相互关系。这使管理者能够关注非财务指标之外的重要财务指标,并理解它们之间的逻辑联系。社会意义通过理解每个目标对所有其他目标的直接和间接影响,研究结果使高管和管理人员有资格分析和识别战略地图。典型的分析包括确定作为“因”的战略目标和作为“果”的战略目标。由于本研究将平衡计分卡框架扩展到具有可持续性视角,DEMATEL的结果为管理者提供了将传统平衡计分卡视角与可持续性作为附加视角相结合的特殊信息。原创性/价值本研究提出了战略地图发展的说明模型,并提供了SBSC观点之间的相互关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies
Purpose The purpose of this study is to integrate the sustainability balanced scorecard (SBSC) framework with decision-making trial and evaluation laboratory (DEMATEL) for proposing a model and identifying the cause-and-effect relationships between the five perspectives of SBSC and then 23 performance indicators within the SBSC framework in a strategy map. Design/methodology/approach The DEMATEL approach is used to obtain a matrix including direct and indirect influences between the five perspectives of SBSC and among 23 key performance indicators (KPIs). DEMATEL data are gathered from experts to propose a model and establish reliable relationships between performance metrics. Using DEMATEL and the SBSC framework, a strategy map for the SBSC dimensions and KPIs was built to illustrate strategic cause-and-effect relationships among the various dimensions and performance indicators. Findings The outcomes indicated that internal process and financial perspectives play essential outputs. Sustainability is the most critical predictor (causal) in the model, then customer and learning and growth dimensions, indicating that sustainability, learning and growth and customer dimensions all positively affect other dimensions. Additionally, sustainability has bi-directional in its link to the customer and internal processes and bi-directional in its relationship to finance, learning and growth. Numerous additional linkages are observed among the five SBSC perspectives and KPIs. Research limitations/implications The data collected is based on an “average” company in manufacturing sector; thus, companies need to customize this model to ensure that their strategies are clearly translated into KPIs. Practical implications The findings gave valuable information to management about manufacturing companies KPIs. They determined which KPIs are regarded as outcome (effect) variables and which KPIs are considered predictor (casual) variables. Additionally, the findings offer management with SBSC perspectives that should be traded as outcomes and those that should be traded as predictors. Additionally, the findings highlighted the critical KPIs and explained their interrelationships. This enables managers to focus on the significant financial besides non-financial indicators and comprehend the logical connection among them. Social implications The results qualify executives and management to analyze and recognize a strategy map by understanding each objective's impacts, including direct and indirect, on all others. The typical analysis comprises determining the strategic objectives that are “cause” and the objectives considered as “effect”. As this study extends the BSC framework to have sustainability perspectives, the results of DEMATEL provide administrators with exceptional information to blend the conventional BSC perspectives with sustainability as added perspective. Originality/value The current study proposed an illustration model for strategy map development and also provide an interrelationship among SBSC perspectives.
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来源期刊
CiteScore
9.50
自引率
6.70%
发文量
38
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