Implementing the balanced scorecard using the analytic hierarchy process & the analytic network process

摘要: The balanced scorecard (BSC) is a multi-attribute evaluation concept that highlights the importance of non-financial attributes. By incorporating wider set attributes into measurement system firm, BSC captures not only firm's current performance, but also drivers its future performance. Although there an abundance literature on framework, scarcity how framework should be properly implemented. In this paper, we use analytic hierarchy process (AHP) and variant network (ANP) to facilitate implementation BSC. We show AHP ANP can tailor-made for specific situations used overcome some traditional problems implementation, such as dependency relationship between measures subjective versus objective measures. Numerical examples are included throughout.