Abstract
Performance measurement (PM) using financial indicators as basics of performance measurement has been failed to measure and monitor multiple dimensions of organizational performance. Being popular in many developed countries, Balance Scorecard (BSC) assesses total business performances from financial, customer, and internal business process and learning and growth perspectives. In order to compare the performance of two commercial banks: BANK A and BANK B, this study applied BCS to measure the overall organizational performance from four different but interlink perspectives. This study concludes that out of four perspectives, the financial indicators; ROSE, EPS and NPM explain good strategic positions. The retention rate of customers, ability to create customers satisfaction and identify profitable customers are found the major indicators of customers’ perspective. The employee satisfaction, training and development and strategic job coverage of commercial banks are found major strategic measures of learning and growth perspective. The mechanism of treatment of complaints giving post sales service through service quality, operating efficiency and responsibilities to society are found the major internal business process strategies of Nepalese commercial banks.
Published Version
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