The Balanced Scorecard; Analytical View

The Balanced Scorecard is a Management System developed by  Prof. Robert S. Kaplan and Dr. David P. Norton of Harvard Business School in 1996.  They try to establish a system for managing and assessing the performance of business organizations that in a later period has been widely used in the organization Both focused on profit and non-profit. The Model focuses on creating a balanced system of mutual benefits between those involved in the organization

The proposed BSC is composed of 4 Perspectives; Financial, Customer, Internal Process, and Learning and Growth.

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Overall, the balanced scorecard means its balance financial and non-financial measures of the organization.

In my view; the logical Contingency of 4 Perspectives  can be shown  in the below figure

Strengthening the Learning & Growth of Personnel and organization  >> Affecting the Quality of Internal Process  >> Affecting the quality of services, satisfaction of Customers, and the number of customers >> Affecting the Profit of the organization and Financial Stability

Application of the BSC in Thailand;

Thailand has applied the BSC to be a comprehensive assessment model called the Public Sector Management Quality Award(PMQA). It was applied by the Office of The Public Sector Development Commission (OPDC).

.....แปลเป็นภาษาไทยว่า รางวัลคุณภาพการบริหารจัดการภาครัฐ พัฒนาโดยสำนักงานคณะกรรมการพัฒนาระบบราชการ (ก.พ.ร.) Office of The Public Sector Development Commission (OPDC).