Relating the perspectives of the balanced scorecard for R&D by means of DEA
Relating the perspectives of the balanced scorecard for R&D by means of DEA
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DOI：
10.1016/j.ejor.2008.05.015
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发表时间：
2009-08
期刊：
影响因子：
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通讯作者：
Teresa García-Valderrama;Eva Mulero-Mendigorri;Daniel Revuelta-Bordoy
中科院分区：
文献类型：
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作者：
Teresa García-Valderrama;Eva Mulero-Mendigorri;Daniel Revuelta-Bordoy
本文的目的是提出一个框架来分析卡普兰和诺顿平衡计分卡（BSC）的四个视角之间的关系。为此，利用数据包络分析（DEA）开发了几种不同的效率模型。每个变量都是从研发 (R&D) 活动的平衡计分卡模型中提取的。我们对 90 家公司进行了一项研究来说明这一分析的案例。
The objective of this article is to propose a framework for analysis of the relationships between the four perspectives of the balanced scorecard (BSC) of Kaplan and Norton. To this end, several different models of efficiency have been developed, utilising data envelopment analysis (DEA). Each of the variables has been extracted from a model of the BSC for research and development (R&D) activities. A study has been carried out with 90 companies to illustrate a case of this analysis.