Using axiomatic design to support the development of a balanced scorecard

David Cochran, James Duda Campinas, Carlos Lobo, Paulo Lima

International Journal of Business Performance Management, 2001, vol. 3, issue 2/3/4, 154-166

Abstract: This paper shows how the principles of axiomatic design can be used to develop a balanced scorecard. To develop a balanced scorecard, companies usually use cause-effect diagrams to link the strategic plan with the enterprise scorecard, and the performance of every worker to the enterprise's overall performance. Using axiomatic design to make these links and develop performance measures is proposed. A brief example is presented to show how this method avoids highly coupled designs, provides guidance in terms of how the objectives can be achieved, and facilitates the tracking and linking of measures across various levels of the scorecard hierarchy.

Keywords: performance measurement systems; balanced scorecard; axiomatic design. (search for similar items in EconPapers)
Date: 2001
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