Evaluasi Kinerja Laboratorium Pengujian Bahan Konstruksi dalam Penerapan ISO/IEC 17025:2017 (Studi Kasus: UPTD.LBK DINAS PUPR PROV.SUMUT)

Background: In today's competitive world, it is hardly possible to achieve strategic goals without having a well-structured organization. Therefore, universities need to focus on improving their organizational structure in order to achieve their goals and sustain their activities. The purpose of this study was to assess the current status of organizational structure dimensions in universities of medical sciences for transition to the third-generation university. Methods: This was a descriptive-analytic study. The statistical population included all managers and healthcare management specialists in universities of medical sciences of the 9th Planning Macro-Region of the country totaling 614 individuals. Using Cochran’s formula, 265 people were selected randomly via stratified random sampling method. To collect data, a researcher-made questionnaire was used, which held 52 items on the 5-point Likert scale. The questionnaire was confirmed by faculty members in terms of formal and content validity, and its reliability was obtained through Cronbach's alpha coefficient as 0.95. SPSS14 software and descriptive and inferential statistics were used to analyze the data. Results: The results showed that the mean scores for all structural dimensions in the universities of medical sciences were lower than average (score=3) in the present situation, including informal relationships (2.43 ± 0.63), trust-based relationships (2.57 ± 0.61), interaction-based relationships (2.52 ± 0.49), emotion-based relationships (2.72 ± 0.54), formalization (2.82 ± 0.64), complexity (2.99 ± 0.52), concentration (2.83 ± 0.49), and professionalism (2.90 ± 0.50). These relationships were statistically significant (p = 0.0001). Conclusion: According to the results, universities of medical sciences require a fundamental change in their current organizational structure in order for transition to the third-generation university.

The purpose of this research is to conduct a literature review of previous research on the Balanced Scorecard (BSC) from 2020-2024. BSC as a strategic tool management tool that is widely used by universities to improve the performance of their organizations. This research uses SLR which presents quantitative data on BSC issues and university performance. There are several measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results show 30 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, and internal perspective. The theory used is BSC theory. The fields of accounting, management, public universities and private universities have researched a lot about BSC. Based on BSC measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented BSC, the main challenge faced is the adjustment of key performance indicators and long-term goals of the college. This research provides insights, benefits and constraints in implementing and recommending BSC to improve organizational performance.

Savings and Credit Cooperative Societies are important economic institutions that offer credit and other financial services in many developing countries, including Kenya. However, their performance is impacted by several factors, including high competition. The Balanced Scorecard (BSC) serves as a tool of strategic value, enabling organizations harmonize their activities with their strategic goals. In Kenya, despite the significant contributions Savings and Credit Cooperative Societies deliver to economic growth, few studies have examined factors that affect their performance. The goal of this study was to examine the correlation between the perspectives of the Balanced Scorecard and the competitiveness of Savings and Credit Cooperatives located in Kajiado County, Kenya. The specific aims of the study included assessing how the perspectives of the Balanced Scorecard, namely, financial perspective, customer perspective, internal business processes, and learning and growth perspective, affect the competitiveness. of Savings and Credit Cooperative Societies within Kajiado County. This study was anchored on the theoretical frameworks of Balanced Score Card, Resource-Based View and Dynamic Capabilities theory. The study utilized a cross-sectional survey research design, guided by objectivism as an ontological approach, a positivist epistemology, and a deductive approach for data collection and analysis. The study’s target population included the deposit taking Savings and Credit Cooperative Societies in Kajiado County (N= 22). Purposive sampling was employed to identify 22 Savings and Credit Cooperative Societies and 32 personnel members from the 5 main sub counties. Data collection involved the utilization of a structured questionnaire self-administered by the respondents themselves. The data collected was analyzed by the Statistical Package for Social Sciences, encompassing both descriptive and inferential statistical methods. The relationship between distinct independent variables and company competitiveness was analyzed using multiple regression. The critical value for regression was 0.05, and the 95% confidence interval was used. The study found a strong, statistically significant positive correlation between SACCO competitiveness and customer perspective (r = .899, p = .000). Also, a strong, positive, and statistically significant correlation was found to exist between financial perspective and SACCO competitiveness (r = .841, p = .000). A similar strong positive correlation was observed between internal business processes and SACCO competitiveness (r = .805, p = .001). Similarly, learning and growth exhibited a strong, positive correlation with SACCO competitiveness (r = .817, p = .001). Some of the balanced score card perspectives, such as financial and customer perspectives, positively predict SACCO competitiveness. The relationships are also statistically significant. However, internal business process and learning and growth, negatively predict SACCO competitiveness. The relationships are not statistically significant. It was recommended that the management of SACCOs should enhance the customer perspective and the financial perspective to boost competitiveness, while strengthening the other perspectives.

BackgroundThe effectiveness of Quality Management Systems (QMS) in public medical laboratories is crucial to ensure quality and reliable testing outcomes for quality healthcare. This research aims to achieve a minimum of 2 Stars WHO-AFRO rating at the external audit of ten public medical Laboratories within twelve months of intervention using improved documentation and institutionalization of robust QMS.MethodA quasi-experimental design was used to assess QMS interventions in ten of 28 public secondary medical laboratories in Lagos State. These facilities were randomly selected using non-probability measures over 12 months from November 2022 to October 2023. The study measured resource allocation, conducted staff training for capacity building, and provided mentoring support. External audits were performed using the WHO-AFRO SLIPTA 2015 checklist, with a grading system from 0 to 5 stars. The data collected included baseline and post-intervention scores, analyzed using descriptive statistics and baseline compared with follow-up audit performance.ResultThe 12-month implementation of laboratory QMS in ten Lagos State’s public secondary health facilities revealed substantial progress. Nine Medical laboratories in the study had a baseline WHO-AFRO rating of 0 Star, while General Hospital Ikorodu had a baseline rating of 1 Star. Sixty percent of the medical laboratories demonstrated commendable QMS improvement and achieved 3 Stars WHO-AFRO rating each, while twenty percent of the medical laboratories attained 2-Stars each. However, the remaining twenty percent of the health facilities achieved minimal improvements, securing 1 Star WHO-AFRO rating each.ConclusionOverall, Eighty percent of the medical laboratories showed progress in QMS implementation in Lagos State. The study reveals that a Government-led QMS implementation drives a more sustainable culture of quality in medical laboratories and the twelve-month measure indicates the possibility to extend the QMS interventions to the remaining eighteen public medical laboratories in Lagos State.

PERUMDA Air MInum is a regional-owned business unit, which is engaged in the distribution of clean water for the general public. Measurement of company performance is very important for private and government business organizations, such as Regional Owned Enterprises. This study aimed to determine the performance of PERUMDA Tirta Khayangan using the balanced scorecard method based on the financial and customer perspectives. The results showed that PERUMDA Tirta Khayangan performance based on a financial perspective was categorized as “bad” as evidenced by a score of -1. The performance of PDAM Tirta Khayangan based on the customer perspective is classified as “bad” as evidenced by a score of -2. Overall, the performance of PERUMDA Tirta Khayangan Sungai Penuh City using a balanced scorecard through indicators of financial and customer perspectives with a total score of -3 and an average of -0.5 is “Bad” or “unhealthy” with category C. This research is expected to be input for companies to improve performance.

This study aims to determine the effect of the performance of cooperative financial institutions by using the concept of a balanced scorecard. Balance scorecard attributes used as independent variables in this study are financial, customer, internal business, growth and learning perspectives. The cooperative financial institution that is the object of research is the Putri Manunggal Cooperative in Sukoharjo. This research is a type of quantitative descriptive research. The population in this study were the employees and customers of the Putri Manunggal Cooperative, while the sample used was selected through a random sampling technique by distributing questionnaires to 500 respondents. The technique of collecting data is a questionnaire, which is done by giving a set of questions or written statements to the respondents to be answered. The weight of the assessment or the number of the questionnaire results in this study is in accordance with what is described in the Likert scale. The dependent variable in this study is Cooperative Performance (Y), while the independent variables in this study are financial perspective (X1), customer perspective (X2), internal business process perspective (X3), and learning and growth perspective (X4). The data analysis technique of this research uses multiple linear regression analysis, F test, t test, and coefficient of determination (R2) test. The results showed that the financial, customer and internal business perspective variables partially had a significant effect on financial performance. While the growth and learning perspectives have no significant effect on financial performance. Simultaneously the financial, customer, internal business, growth and learning perspectives have a significant effect on financial performance. Keywords: balance scorecard, financial performance, cooperative financial institution

UPTD Balai Pelayanan dan Saintifikasi Jamu (UPTD BPSJ) strives to increase income to maintain its sustainability in the future. Therefore, UPTD BPSJ needs to regulate business strategies to achieve revenue targets. One way to get a business strategy is with the Balance Scorecard. Balance Scorecard is a way for management to achieve goals by analyzing four perspectives including financial perspectives, learning and growth, internal business processes, and customers. This study was conducted to analyze the business strategy of UPTD BPSJ to increase revenue using the Balance Scorecard method. This type of research is qualitative with a case study design. The results of this study are known based on the financial perspective of UPTD BPSJ inefficient in managing the budget. As for the learning perspective, it was obtained information that productivity decreased due to lack of cooperation with the herbal industry, employee competence is lacking in terms of public speaking skills, using computers, introducing services through digital marketing, lack of communication between employees and units. From an internal business perspective, it is known that obstacles to innovation are that officers feel overlapping work, lack of supervision of minimum service standards and working according to standard operating procedures. Based on the customer perspective, information was obtained that customers feel that product prices are relatively expensive, lack of employee skills in conditioning visitors, the location of UPTD BPSJ cannot be accessed by public transportation, Google directions are not specific enough, and the service of the Laboratorium Saintifikasi Jamu unit is considered slow.The conclusion of this study is that UPTD BPSJ needs to optimize assets and employees to introduce UPTD BPSJ services, improve public speaking and digital marketing competencies of employees, improve effective communication, improve supervision of quality management systems and minimum service standards, evaluate service prices, improve collaboration so that access to UPTD BPSJ is easy and fast service. Keywords: Balance Scorecard, Revenue, Strategy, UPTD BPSJ ABSTRAK UPTD Balai Pelayanan dan Saintifikasi Jamu (UPTD BPSJ) berupaya untuk meningkatkan pendapatan untuk menjaga keberlangsungannya di masa depan. Oleh karenanya UPTD BPSJ perlu mengatur strategi usaha mencapai target pendapatan. Salah satu cara mendapatkan strategi usaha yaitu dengan Balance Scorecard. Balance Scorecard adalah cara manajemen mencapai tujuan dengan menganalisis empat perspektif meliputi perspektif keuangan, pembelajaran dan pertumbuhan, proses bisnis internal, pelanggan. Penelitian ini dilakukan untuk menganalisis strategi usaha UPTD BPSJ meningkatkan pendapatan dengan metode Balance Scorecard. Jenis penelitian ini kualitatif dengan disain studi kasus. Pengumpulan data dengan observasi, wawancara mendalam dan dokumentasi. Hasil penelitian ini diketahui berdasarkan perspektif keuangan UPTD BPSJ kurang efisien mengelola anggaran. Adapun dari perspektif pembelajaran didapatkan informasi produktivitas menurun karena kurangnya kerjasama dengan industri herbal, kompetensi karyawan kurang dalam hal kemampuan public speaking, menggunakan komputer, mengenalkan layanan melalui digital marketing, kurangnya komunikasi antar karyawan dan unit. Dari perspektif bisnis internal diketahui kendala berinovasi yaitu petugas merasa tumpang tindih pekerjaan, kurangnya pengawasan standar pelayanan minimal serta bekerja sesuai standar operasional prosedur. Berdasarkan perspektif pelanggan didapatkan informasi pelanggan merasa harga produk relatif mahal, kurangnya ketrampilan karyawan mengkondisikan pengunjung, lokasi UPTD BPSJ belum bisa diakses dengan kendaraan umum, petunjuk arah google kurang spesifik, pelayanan Laboratorium Saintifikasi Jamu dinilai lambat. Kesimpulan penelitian ini yaitu UPTD BPSJ perlu mengoptimalkan asset dan karyawan untuk mengenalkan layanan UPTD BPSJ, meningkatkan kompetensi public speaking serta digital marketing karyawan, meningkatkan komunikasi efektif, meningkatkan pengawasan sistem manajemen mutu dan standar pelayanan minimal, mengevaluasi harga layanan, meningkatkan kolaborasi agar akses menuju UPTD BPSJ mudah dan cepat pelayanannya. Kata Kunci: Balance Scorecard, Pendapatan, Strategi, UPTD BPSJ

The economy of Indonesia is being backed up by the Small Medium Enterprises (SMEs). SMEs has huge contribution to the livelihood of owners and individuals who are employed to this type of business. Balanced scorecard (BSC) is a tool that measures business operations as well as financial ones, for performance evaluation. The BSC provides management with a set of measures that give a fast comprehensive view of the business. The result showed that the four perspective of Balanced Scorecard, financial perspective, customer perspective, internal business process perspective, and learning and growth have high contribution in enhancing performance, profitability in particular.

This research investigates the effect of BSC on the financial performance of banks operating in Palestine, across BSC’s four perspectives: financial; customers; internal business processes; innovation, growth and learning. It seeks to identify the relationship between BSC and the financial performance of banks operating in Palestine.
 
 For this purpose, the research population comprises all 14 banks operating in Palestine. As a result of the small size of the population, the ‘complete census’ method has been used: the sample is the whole population. The questionnaire was distributed to 130 respondents (employees) at banks: branch managers, heads of departments, directors of departments and financial controllers. Financial performance was used as a dependent variable, while the following four independent variables served as hypothesized determinants: (i) financial perspective, (ii) customers’ perspective, (iii) internal business processes perspective, and (iv) innovation, growth and learning perspective. The Multiple Linear Regression test at 95% confidence was used, resulting in three significant variables: financial perspective; internal business processes perspective; and innovation, growth and learning perspective. Overall, the adjusted R2 = 0.62. This measure is acceptable, and reveals that the resulting model interprets 62% of the determinants of financial performance.
 
 The most important results of this study are: (1) the BSC model can be used to enhance the financial performance of banks operating in Palestine, and (2) the customers’ perspective in the BSC model did not have the same effect as other perspectives. Moreover, (3) in their measurement of performance, banks operating in Palestine apply clear strategic performance measures, including traditional financial and non-financial measures, while noting that their use of these measures does not mean that they apply them under the remit of a BSC model. These measures can be reclassified within the four perspectives of the BSC model.
 
 The main recommendations are that (1) banks operating in Palestine should implement BSC as an integrated system for strategic management, and as a means for decision-making by management. Its application achieves many advantages that enhance the competitive position and financial performance of banks. Furthermore, (2) banks operating in Palestine need to pay more attention to strategy, and measurements that are included in the customers’ perspective of BSC. There is also a need to (3) conduct training courses for bank employees on BSC and how it can be used. Finally, there is a need to (4) conduct further investigation of the effect of adopting BSC as a strategic planning tool on the financial performance of banks operating in Palestine, as well as (5) a study of the effect of BSC when taking into consideration the type of bank - Islamic or commercial, local or foreign.

This study aimed to investigate the impact of implementing the Balanced Scorecard (BSC) on performance evaluation at Sebha University in Libya. The BSC is recognised as a multidimensional management tool comprising four key perspectives: the financial perspective,the stakeholder perspective, internal processes, and the learning and growth perspective. The study employed a mixed-methods research design. Data were collected through a structured questionnaire administered to a simple random sample of 285 faculty members holding diverse academic positions. Linear regression analysis was utilised to assess the impact of Balanced Scorecard dimensions on institutional performance evaluation indicators. A total of 270 questionnaires were returned, yielding a 94.7% response rate. Following data screening, 15 responses were excluded due to incompleteness or inconsistencies, resulting in 255 valid responses (response validity rate: 89.5%). This high response rate exceeds the recommended 70% threshold, indicating active engagement from the research population at Sebha University. The empirical findings revealed that the learning and growth dimension exerted the most significant influence on performance outcomes (β = 0.401, p < 0.01), underscoring the importance of faculty capacity-building and institutional learning in enhancing performance. The financial perspective also demonstrated a statistically significant positive relationship with performance evaluation (β = 0.268, p < 0.01), highlighting the critical role of financial sustainability in higher education. In contrast, the internal processes dimension did not show a statistically significant effect (β = 0.077, p > 0.05), suggesting a potential misalignment between operational procedures and the institution’s intentional objectives. These findings contribute to the growing body of literature on performance management in higher education institutions, particularly in contexts characterised by limited resources and organisational transitions.

<p align="center"><strong><em>ABSTRACT</em></strong><strong><em></em></strong></p><p align="center"><strong><em> </em></strong></p><p class="NewStyle17" align="justify"><em>Micro Small Medium Enterprises (MSMEs) as an organization is required to have a good performance. Performance is becoming a world issue today. This happens as a consequence of the public demand for the need for excellent service or high quality service. Quality is inseparable from the standard, because performance is measured by standards. Through performance, it is expected to demonstrate its professional contribution significantly in improving the quality of service affecting general service to the organization in which it works, and the ultimate impact is on the quality of life and welfare of the community.</em><em> </em><em>In order for the performance of MSMEs is good then the measuring tool is needed to know how far the success rate performance of MSMEs itself. One tool to measure performance is to use a balance scorecard. Balance scorecard is a measure of company performance strategy integrated in 4 perspectives that is financial perspective, customer, internal process and learning and growth.</em><em> </em><em>Balance scorecard is a management system mechanism capable of translating organizational vision and strategy into real action in the field. Balance Scorecard is one of the management tools that has been proven to help many companies in implementing its business strategy. Balance Scorecard is expected to generate strategic decisions to improve the performance of MSMEs.</em><em> </em><em>Balance scorecard will measure in 4 perspectives, namely the financial perspective that is about Increased revenue and cost efficiency. In the customer perspective will be measured on increasing the number of customers and reduce the number of customer complaints. In an internal perspective the process will be analyzed on improving service process time and after-sales service efficiency. In the learning and growth perspective will be analyzed on improving employee skills and retaining employee retention.</em><em></em></p><p class="NewStyle17" align="justify"><em> </em></p><p class="NewStyle17" align="justify"><em>Keywords : Micro Small Medium Enterprises (MSMEs), Balance Scorecard, Performance</em><em></em></p>

Background:Growth and development in any country's national health system, without an efficient evaluation system, lacks the basic concepts and tools necessary for fulfilling the system's goals. The balanced scorecard (BSC) is a technique widely used to measure the performance of an organization. The basic core of the BSC is guided by the organization's vision and strategies, which are the bases for the formation of four perspectives of BSC. The goal of this research is the performance evaluation of Al-Zahra Academic Medical Center in Isfahan University of Medical Sciences, based on Iran BSC model.Materials and Methods:This is a combination (quantitative–qualitative) research which was done at Al-Zahra Academic Medical Center in Isfahan University of Medical Sciences in 2011. The research populations were hospital managers at different levels. Sampling method was purposive sampling in which the key informed personnel participated in determining the performance indicators of hospital as the BSC team members in focused discussion groups. After determining the conceptual elements in focused discussion groups, the performance objectives (targets) and indicators of hospital were determined and sorted in perspectives by the group discussion participants. Following that, the performance indicators were calculated by the experts according to the predetermined objectives; then, the score of each indicator and the mean score of each perspective were calculated.Results:Research findings included development of the organizational mission, vision, values, objectives, and strategies. The strategies agreed upon by the participants in the focus discussion group included five strategies, which were customer satisfaction, continuous quality improvement, development of human resources, supporting innovation, expansion of services and improving the productivity. Research participants also agreed upon four perspectives for the Al-Zahra hospital BSC. In the patients and community perspective (customer), two objectives and three indicators were agreed upon, with a mean score of 75.9%. In the internal process perspective, 4 objectives and 14 indicators were agreed upon, with a mean score of 79.37%. In the learning and growth perspective, four objectives and eight indicators were agreed upon, with a mean score of 81.11%. Finally, in the financial perspective, two objectives and five indicators were agreed upon, with a mean score of 67.15%.Conclusion:One way to create demand for hospital services is performance evaluation by paying close attention to all BSC perspectives, especially the non-financial perspectives such as customers and internal processes perspectives. In this study, the BSC showed the differences in performance level of the organization in different perspectives, which would assist the hospital managers improve their performance indicators. The learning and growth perspective obtained the highest score, and the financial perspective obtained the least score. Since the learning and growth perspective acts as a base for all other perspectives and they depend on it, hospitals must continuously improve the service processes and the quality of services by educating staff and updating their policies and procedures. This can increase customer satisfaction and productivity and finally improve the BSC in financial perspective.

Bearing the growing competition between organisations in mind, managers are focused on keeping on with the search for strategic alignment and performance monitoring. The literature has shed much light into the field of Management but a guide to monitor the defined strategy via Balanced Scorecard (BSC) is still lacking. Few studies have made their focus the question of which perspectives are the most relevant; it is therefore likely that there are different importance rankings between organisations with and without BSC. Highlighting the need to bring insight into this research field concerning the organizational performance measurement of the BSC, quantitative research was performed, to analyse the different rankings of the four perspectives, comparing organisations with and without BSC. The sample was composed of 107 out of the 250 major export organisations of Portugal. The outcomes confirm that the most relevant perspective is indeed the financial perspective, followed by the customer perspective, a finding unanimous in both types of organization (with and without BSC). For organizations without BSC, in third place stands the internal perspective, but, contrastingly, it comes after learning and growth perspective for organisations with BSC. The perspective of learning and growth differs in its rankings between organisations with and without BSC, as it shows up at third position for organizations with BSC, and at the fourth (last) position in organizations without BSC. This research has relevant outcomes for both managers and academia, as it is still a fertile ground, as it guides managers to identify the importance assigned by major exporters to different perspectives, in order to link its indicators. Despite having different levels of importance assigned to the third and fourth perspective, BSC is known and regarded as a meaningful management tool, even by managers who do not have BSC implemented. It conceivably still has growing possibilities in several activity areas.

PT. XYZ is a trading company in Indonesia which operates in the distribution of plastic pellets, with the products distributed namely PP (Polypropylene) & PE (Polyethylene). In order to achieve the Company's Vision & Mission, a performance measurement is needed so that the company's desired strategic targets can be achieved. The objective of this study are (1) Design the company performance of PT. XYZ based on Financial Perspective, Customer Perspective, Internal Business Perspective, Learning and Growth Perspective; (2) Create a Balanced Scorecard Strategy Map for the PT. XYZ Company. The performance measurement used is the Balanced scorecard, while the data processing uses the Analytical Hierarchy Process (AHP). This research was conducted using questionnaires, internal company data and interviews with management. The result of the questionnaire were processed using SPSS. The results of this research show that the AHP scores obtained are as follows, Financial Perspective 9.58%, Customer Perspective 27.63%, Internal Business Process Perspective 18.89%, and Learning and Growth Perspective with a score of 43.9%. The overall results of the Balanced scorecard score obtained by PT. XYZ has a very good score, 92.76. PT. XYZ adalah sebuah perusahaan dagang di Indonesia yang bergerak di bidang distribusi biji plastik, dengan produk yang didistribusikan yaitu PP (Polypropylene) & PE (Polyethylene). Agar tercapainya Visi & Misi Perusahaan ini dibutuhkan suatu pengukuran kinerja agar sasaran strategis yang diinginkan perusahaan dapat tercapai. Adapun tujuan dari penelitian ini adalah (1) Membuat perancangan kinerja perusahaan PT. XYZ berdasarkan Perspektif Keuangan, Perspektif Pelanggan, Perspektif Bisnis Internal, Perspektif Pembelajaran dan Pertumbuhan; (2) Membuat Peta Strategi Balanced Scorecard pada perusahaan PT. XYZ. Pengukuran Kinerja yang digunakan adalah dengan menggunakan Balanced scorecard, sedangkan untuk analisa data menggunakan Analytical Hierarchy Process (AHP). Penelitian ini dilakukan dengan menggunakan penyebaran kuesioner, data internal perusahaan serta wawancara dengan manajemen. Hasil kuesioner diolah menggunakan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa skor AHP yang diperoleh sebagai berikut, Perspektif keuangan 9,58%, Perspektif Pelanggan 27,63%, Perspektif Proses Bisnis Internal 18,89%, dan Perspektif Pembelajaran dan Pertumbuhan dengan skor 43,9%. Untuk perolehan hasil keseluruhan skor Balanced scorecard yang diperoleh oleh PT. XYZ memiliki skor yang amat baik yaitu di angka 92,76.

PurposeDelays occur mostly in the construction process of many projects, which can have a consequent effect on the overall performance of the project in areas such as profitability, efficiency and safety. This study aims to suggest a structure that can be applied to manage construction projects effectively and, thus, to reduce delays. The integrated balanced scorecard (BSC) and quality function deployment (QFD) framework proposed in the present study enabled the identification and ranking of the objectives of the financial perspective and the enablers of construction delay mitigation. This will help construction industry professionals prioritize the enabling factors that influence the financial perspective, thereby helping them focus on the achievement of the most important ones which subsequently results in efficiency. Consequently, more tasks are accomplished with the use of less time and resources as the actions tend to be more narrowly focused on the achievement of the most important factors such as client and contractor-related factors, as opposed to the low-value adding factors.Design/methodology/approachA literature review was conducted to determine the essential factors that would help resolve or reduce delays. A total of 41 mitigation factors (seven financial objectives and 36 enabler objectives) were identified and categorized into four BSC perspectives: financial, client, contractor and project management team, and innovation and learning. Two management tools, the BSC and QFD, were used to develop the system based on the mitigation factors defined.FindingsThe results of this study show that the most significant factors affecting the achievement of the financial objectives of the project are mainly customer-related factors, accompanied by factors related to contractors and project management teams. With the fishbone diagram and cause and effect analysis, the proposed BSC and QFD system provides a long-term approach for all stakeholders to help professionals in the construction industry prioritize and reduce delays more effectively. Moreover, the findings of the present study highlight the utility of the integrated BSC and QFD framework in quantifying the strengths of association of different objectives of the financial perspective and the enablers of construction delay mitigation.Originality/valueThe contribution of this paper to the body of knowledge is the proposed integrated structure for BSC and QFD that can serve as a comprehensive and structural approach to rating the essential enabling delay mitigation factors based on the magnitude of their effects on the financial performance of the project. The proposed framework can be considered a novel tool since this is the first integrated BSC and QFD framework for construction delay mitigation. Finally, the proposed BSC and QFD framework, along with the fishbone diagram and cause and effect analysis, provides a long-term strategy for all stakeholders to mitigate delays. Thus, the proposed integrated BSC and QFD framework can serve as a systematic and structural approach for measuring the strength of influence of the enablers of delay mitigation against the financial perspective.