10 Mar Performance Measurement
There is not an agreed definition about what performance measurement is , . Neely et al.  define it as “the process of quantifying the efficiency and effectiveness of action”. There are a number of frameworks for measuring the performance of an organization. Among them, the BSC is used in this work. In the proposed method, what it is evaluated is the achievement of the strategic objectives of the BSC, by using the scale proposed by Cheng et al.  that ranges from 0 to 1.
Kaplan and Norton  developed the BSC as a performance measurement system. It challenges the usual use of financial indicators to measure the performance of a company form a strategic point of view, by considering indicators in other perspectives. The BSC has evolved from a performance measurement system (PMS) to a strategic management system and has become very popular among practitioners , , , . It considers fours perspectives, Finances, Clients, Internal Processes and Growth & Learning, defining strategic objectives for each of them, which are aligned with the mission and strategy of the company. The strategic objectives are also linked through causal relationships to create a “strategy map”, which is a way of representing the strategy of a company , , .
On the other hand, The Strengths-Weaknesses-Opportunities and Threats Analysis (SWOT) analysis is a tool for analyzing a company from an internal and external perspective, in order to generate strategies for the firm. It was popularized by Andrews , based on the ideas of Drucker , Selznick  and Chandler . The SWOT matrix, derived from the SWOT analysis, presents a mechanism to facilitate the link between the strengths and weaknesses (internal factors) and the threats and opportunities of the market (external factors). The SWOT analysis allows managers to develop four types of strategies: SO (Strengths – Opportunities), ST (Strengths – Threats), WO (Weaknesses – Opportunities) and WT (Weaknesses – Threats). In this way, it provides a framework for identifying and formulating strategies.
Both BSC and SWOT analysis have been quantified using multi criteria decision-making methods (MCDM), such as the Analytic Hierarchy Process (ANP) and its extension, the Analytic Network Process (ANP), both developed by Saaty , , .
the SWOT analysis is a powerful tool for carried out an external and internal analysis from a strategic point of view, as well as for defining strategies. However, it does not provide a method to assign a rank or a priority to the factors/strategies identified. To overcome this limitation, authors, such as Kurtilla et al. [27}, Shrestha et al. , Kahraman et al. , Eslamipoor and Sepehriar , Mehmood et al. , Zare et al.  and Polat  used AHP to assign priorities to the various elements of the SWOT analysis. Some authors, such as Chang et al. , Yüksel and Dagdeviren , Azimi et al. , Sevkli et al. , Shahabi et al. , Arsić et al.  have used ANP to have to assign priorities to the factors or strategies associated to the SWOT analysis.
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