Vận dụng thẻ điểm cân bằng để xác định chỉ tiêu đo lường thành quả hoạt động tại các ngân hàng thương mại trên đại bàn Thành phố Hồ Chí Minh The application of balanced scorecard to measure the performance of commercial banks in HCM CITY

Abstract

This research focuses on the analysis of the application of balanced scorecard to measure the performance of commercial banks in HCM City. Specifically, the author utilized BSC to set up benchmarks related to finance, customers, internal process, and learning and development to measure the performance of commercial banks. In order to carry out the research, the author employed both qualitative and quantitative methods. Research findings suggested that benchmarks related to finance, customers, internal process, and learning and development had positive relationship with the measurement of performance of those commercial banks. Keywords: Management accounting, Balanced scorecard, Performance, Commercial banks.JEL Classification: E20, E30, E29