APPLICATION OF THE BALANCED SCORECARD CONCEPT TO A LOGISTICS COMPANY

摘要

In this paper, an application of balanced scorecard methodology to an international logistics company is presented. Because of the complexity of work processes of the logistics company business performance can not be evaluated easily. In this application the balanced scorecard methodology is used to represent performance indicators of the logistics company from a number of perspectives such as financial side, customer side, internal business processes side and innovation and learning side and a business strategy map is developed accordingly. Activity based costing and business process modeling is used as the key techniques to initiate performance improvement actions. The implemented approach clarifies the vision and strategy of the company and paves the way for successful management actions of the company by giving feedback from internal business processes and external business effects.