Towards An Industrial Performance Quantification Model According To The Balanced Scorecard

Abstract

This article deals with an industrial performance quantification approach based on the Balanced Scorecard (BSC) tool. Developed by Kaplan and Norton, the BSC has been defined by its strategic control level. In our opinion, it could be more extensively used at an operational level than it is today. In this way, it could be useful for quantifying all the links and performance measures defined in the BSC. For this, we choose to use the multicriteria decision-aiding methodology MACBETH (Measuring Attractiveness by a Categorical Based Evaluation Technique). Indeed, MACBETH proposes to express in a coherent way elementary and overall performances by using a structured procedure. We propose to apply this methodology with a particular aggregation operator of the Choquet integral family. The Choquet integral operators generalize the weighted arithmetic mean by taking elementary performance interactions into account. The proposed quantified model is illustrated by a case study done on a textile company.