Abstract

Performance assessment during the time and along with strategies is the most important requirements of top managers. To assess the performance, a balanced score card (BSC) along with strategic goals and a data envelopment analysis (DEA) are used as powerful qualitative and quantitative tools, respectively. By integrating these two models, their strengths are used and their weaknesses are removed. In this paper, an integrated framework of the BSC and DEA models is proposed for measuring the efficiency during the time and along with strategies based on the time delay of the lag key performance indicators (KPIs) of the BSC model. The causal relationships during the time among perspectives of the BSC model are drawn as dynamic BSC at first. Then, after identifying the network-DEA structure, a new objective function for measuring the efficiency of nine subsidiary refineries of the National Iranian Oil Refining and Distribution Company (NIORDC) during the time and along with strategies is developed.

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