ALIGNMENT OF BALANCED SCORECARD PERSPECTIVES WITH SUPPLY CHAIN MANAGEMENT OBJECTIVES: A LITERATURE REVIEW

Having in view the fast diffusion of the Balanced Scorecard since its development in the 1990s, as well as your application in various industrial sectors, this paper aims to present a literature review on the alignment of this performance measurement system with the Supply Chain Management. This research was motivated by the finding of an increase in the annual number of papers published over the years. Through a literature review 43 papers related to the theme were localized in databases SCIELO, SCOPUS and Web of Science. Key metrics, methodological procedures most used for developing the papers localized, benefits and limitations of using the system, as well as research gaps indicated for future works are presented. The main contribution of this research focuses on condense into a single material, an overview of the assessment methods of Supply Chain Management based on the Balanced Scorecard perspectives. Several metrics have been proposed for the development of this performance measurement system, encompassing other perspectives beyond the four traditional BSC perspectives.

[1]  Fiorenzo Franceschini,et al.  Proposal for a Performance Dashboard for the Monitoring of Water and Sewage Service Companies (WaSCs) , 2011, Water Resources Management.

[2]  Hsin Hsin Chang,et al.  An empirical study of evaluating supply chain management integration using the balanced scorecard in Taiwan , 2009 .

[3]  Manoj Kumar Tiwari,et al.  Green supply chain performance measurement using fuzzy ANP-based balanced scorecard: a collaborative decision-making approach , 2014 .

[4]  Hans-Jörg Bullinger,et al.  Analysing supply chain performance using a balanced measurement method , 2002 .

[5]  Chris Dominic,et al.  Packaging scorecard – a packaging performance evaluation method , 2003 .

[6]  Stephen C. Jones,et al.  Insights from research Using a ''balanced approach'' to measure merchandising supplier performance , 2006 .

[7]  Ahmad Makui,et al.  A conceptual model for measuring supply chain's performance , 2012 .

[8]  Fabio De Felice,et al.  Key Success Factors for Organizational Innovation in the Fashion Industry , 2013 .

[9]  M. Sharma,et al.  An integrated BSC‐AHP approach for supply chain management evaluation , 2007 .

[10]  T. Diana L. v. A. de Macedo-Soares,et al.  Bibliographical Research Method for Business Administration Studies: a Model Based on Scientific Journal Ranking , 2008 .

[11]  Milind Kumar Sharma,et al.  An application of the integrated AHP-PGP model for performance measurement of supply chain management , 2009 .

[12]  Denis Royston Towill,et al.  A systems engineering approach to supply chain auditing , 2011 .

[13]  M. K. Sharma,et al.  Performance measurement of supply chain management using the analytical hierarchy process , 2007 .

[14]  Andrew K. S. Jardine,et al.  Measuring maintenance performance: a holistic approach , 1999 .

[15]  Kevin Hapeshi,et al.  An Evaluation Model of Supply Chain Performances Using 5DBSC and LMBP Neural Network Algorithm , 2013 .

[16]  Bhanu S. Ragu-Nathan,et al.  The impact of supply chain management practices on competitive advantage and organizational performance , 2006 .

[17]  Jack P. C. Kleijnen,et al.  Performance metrics in supply chain management , 2003, J. Oper. Res. Soc..

[18]  Ing-Long Wu,et al.  Using the balanced scorecard in assessing the performance of e-SCM diffusion: A multi-stage perspective , 2012, Decis. Support Syst..

[19]  Olga Maria Formigoni Carvalho Walter,et al.  Métodos de avaliação da implantação da manufatura enxuta: uma revisão da literatura e classificação , 2013 .

[20]  A. C. Gil.  Métodos e técnicas de pesquisa social , 2008 .

[21]  Peter C. Brewer,et al.  ADAPTING THE BALANCED SCORECARD TO SUPPLY CHAIN MANAGEMENT. , 2001 .

[22]  Mohammad Reza Khaji,et al.  A system dynamics approach for strategic partnering in supply networks , 2011, Int. J. Comput. Integr. Manuf..

[23]  Wang Xiang,et al.  An Evaluation Model for Synchronized Supply Chain Based on Entropy Weight and TOPSIS II , 2011 .

[24]  R. Kaplan,et al.  Using the balanced scorecard as a strategic management system , 1996 .

[25]  Turan Erman Erkan,et al.  Supply chain performance measurement: a literature review , 2010 .

[26]  Kit Hong Wong,et al.  Using the balanced scorecard on supply chain integration performance—a case study of service businesses , 2013 .

[27]  Dong Qiu,et al.  A Fuzzy Principal Component Analysis Approach to Hierarchical Evaluation Model for Balanced Supply Chain Scorecard Grading , 2013, J. Optim. Theory Appl..

[28]  Wilson Adarme-Jaimes,et al.  Medición del desempeño para cadenas de abastecimiento en ambientes de imprecisión usando lógica difusa , 2012 .

[29]  Kalyan Singhal,et al.  Opportunities for developing the science of operations and supply‐chain management , 2012 .

[30]  S. Koh,et al.  Generic balanced scorecard framework for third party logistics service provider , 2012 .

[31]  M. Goh,et al.  Performance measurement in supply chain entities: balanced scorecard perspective , 2009 .

[32]  Pongsak Holimchayachotikul,et al.  Value creation through collaborative supply chain: holistic performance enhancement road map , 2014 .

[33]  Cristiano Busco,et al.  The strategic micro‐firm: a role play in management training for dynamic businesses , 2013 .

[34]  P. C. Miguel.  Estudo de caso na engenharia de produção: estruturação e recomendações para sua condução , 2007 .

[35]  S. G. J. Naini,et al.  Designing a mixed performance measurement system for environmental supply chain management using evolutionary game theory and balanced scorecard: A case study of an auto industry supply chain , 2011 .

[36]  Sarah Shaw,et al.  Developing environmental supply chain performance measures , 2010 .

[37]  E. Barber,et al.  How to measure the “value” in value chains , 2008 .

[38]  S. Deshmukh,et al.  Evaluating petroleum supply chain performance , 2008 .

[39]  Paulo Augusto Cauchick Miguel,et al.  Review, analysis and classification of the literature on QFD—Types of research, difficulties and benefits , 2008 .

[40]  Cipriano Forza,et al.  Survey research in operations management: a process‐based perspective , 2002 .

[41]  S. G. Deshmukh,et al.  Supply chain performance measurement framework for small and medium scale enterprises , 2009 .

[42]  Eleonora Bottani,et al.  Performance measurement in the food supply chain: a balanced scorecard approach , 2010 .

[43]  Karen Ka-Leung Moon,et al.  RFID research: An academic literature review (1995–2005) and future research directions , 2008 .

[44]  Marc Wouters,et al.  Designing a performance measurement system: A case study , 2004, Eur. J. Oper. Res..

[45]  Mohamed Saleh,et al.  A Hybrid Dynamic Framework for Supply Chain Performance Improvement , 2012, IEEE Systems Journal.

[46]  Beate List,et al.  A Holistic Process Performance Analysis through a Performance Data Warehouse , 2001 .

[47]  Raúl Rodríguez-Rodríguez,et al.  Foundations for collaborative performance measurement , 2009 .

[48]  Klaus Zimmermann,et al.  Two case studies on developing, implementing and evaluating a balanced scorecard in distribution channel dyads , 2009 .

[49]  Davi Noboru Nakano,et al.  A produção científica nos anais do encontro nacional de engenharia de produção: um levantamento de métodos e tipos de pesquisa , 1999 .

[50]  Hendrik Reefke,et al.  Balanced scorecard for sustainable supply chains: design and development guidelines , 2013 .

[51]  Rajat Bhagwat,et al.  Performance measurement of supply chain management: A balanced scorecard approach , 2007, Comput. Ind. Eng..

[52]  Jinsoo Kim,et al.  An empirical study on the impact of critical success factors on the balanced scorecard performance in Korean green supply chain management enterprises , 2012 .

[53]  Arun Kumar,et al.  Procurement performance measurement system in the health care industry. , 2005, International journal of health care quality assurance incorporating Leadership in health services.

[54]  Peter C. Brewer,et al.  USING THE BALANCED SCORECARD TO MEASURE SUPPLY CHAIN PERFORMANCE. , 2000 .

[55]  Jianhua Yang,et al.  Integrative performance evaluation for supply chain system based on logarithm triangular fuzzy number-AHP method , 2009, Kybernetes.

[56]  Maria Jose Verdecho,et al.  Business process interoperability and collaborative performance measurement , 2009, Int. J. Comput. Integr. Manuf..

[57]  Jae Kyu Lee,et al.  A framework for designing the balanced supply chain scorecard , 2005, Eur. J. Inf. Syst..