A NEW ALGORITHM FOR EVALUATION OF THE BALANCED SCORECARD THROUGH AN AHP - A Case Study for Electronic Commerce B2C

Abstract

The development of research based on the implementation of the Balanced Scorecard (BSC) and management control in a company has become an important venue in search of better control founded on the vision and mission of the company. The breakthrough of the BSC is an increase in the quality and reliability in implementing the Strategic Objectives, which are made pursuant to each of the perspectives that manages the BSC, and from management point of view and increases security ease in the responses to the changes occurring in the sector in which the company operates. However, it has been found in the literature for concluding a job which is the best alternative for the construction of the BSC for Electronic Commerce and less an investigation to assess the BSC in this type of commerce. In this paper an algorithm is constructed for the purpose of evaluating the indicators that are implemented in a BSC, in order that the organization is clear which should focus on for better control. Given this algorithm is applied to a generic BSC for Electronic Commerce by way of illustrating the implementation of the methodology proposed in this paper.