Acquiring Targets in Balanced Scorecard Method by Data Envelopment Analysis Technique and its Application in Commercial Banks

In this article we use data envelopment analysis technique for acquiring targets in balanced scorecard method. Our target is creating a method which can be applied in balanced scorecard (BSC) to identify the targets in new period, determine the targets by viewing the previous function of the units, perspectives and determined indexes and identify efficient units and create the margin of figurative efficiency for new period. In this case we use Data Envelopment Analysis (DEA) and can identify the condition of being MPSS for all units in new period and use proper pattern to estimate the volume of increase or decrease in each perspective. Then the brief description from the history of two techniques of balanced scorecard and data envelopment analysis is presented and in 3 section, the new combined methods of DEA & BSC are described in details. And at the end the executive model of this new method in Iran's banks are delivered.