specialty journal of psychology and management
The possibility of performing the balanced scorecard in the nutritional companies of the country
Mehrdad Ghanbari, Saeed Mirzaee, Bakhtiar Asadi
ABSTRACT: The aim of this study is to investigate the possibility of the application of "the balanced scorecard technique" in measuring the function of the nutritional companies of the country. The balanced scorecard is one of the techniques of the accounting of management. It was presented by Robert Kaplan and David Norton for the first time in 1992. The balanced scorecard has been organized based on four various views that are as follows: Financial, customer, internal processes, learning and growth. In this study, four views which are concerned with the balanced scorecard entitled the financial frameworks, customer, inter-organizational processes and learning and growth have been investigated in the form of a main hypothesis and four subordinate ones. The results showed that index making in the four views makes the balanced scorecard possible in the nutritional companies of the country. However, the prerequisites and necessary thoughts for performing these techniques in the companies of nutritional industries of the country haven’t been well created. Investigating more, it became obvious that the internal process, financial, learning and growth views have been respectively considered as later ranks.