Abstract The aim of this study was to determine the contributions of the balanced scorecard (BSC) methods to identify the relationship between the objectives and activities and examine how the BSC should be formed in a manufacturing company. The BSC framework was examined via a case study in a yarn manufacturing company. The activities to be carried out by the company to achieve its objectives and how the appropriate measures are determined in evaluating the contribution of the activities to the achievement of objectives are explained under the BSC approach. The BSC implementation and adaptation have facilitated in a family owned company because of its fast decision-making process. Objectives are made clear in accordance with the company’s strategy and causal relationship between objectives and activities are linked by the strategy map. The BSC implementation shows that financial measures are not enough to evaluate the effects of all the activities on the objectives in a company. The cooperation between departments in the company and the efficiency of corporation meetings increases. The meetings have become more result-oriented due to clarifying objectives and responsibility of individual levels.

中文翻译：

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使用平衡计分卡框架确定绩效指标

摘要这项研究的目的是确定平衡计分卡（BSC）方法的作用，以识别目标和活动之间的关系，并研究应如何在制造公司中形成BSC。通过一家纱线制造公司的案例研究对BSC框架进行了审查。BSC方法解释了公司为实现其目标而进行的活动以及在评估活动对实现目标的贡献时如何确定适当的措施。由于其快速的决策过程，BSC的实施和适应为一家家族企业提供了便利。根据公司的战略明确目标，并通过战略地图将目标与活动之间的因果关系联系起来。BSC的实施表明，财务指标不足以评估所有活动对公司目标的影响。公司部门之间的合作和公司会议效率的提高。由于明确了各个级别的目标和职责，会议变得更加注重结果。