Developing a Robust Strategy Map in Balanced Scorecard Model Using Scenario Planning

作者：Jafari Mostafa; Shahanaghi Kamran; Tootooni Majid^*

来源：Mathematical Problems in Engineering, 2015, 2015: 102606.

DOI：10.1155/2015/102606

The key to successful strategy implementation in an organization is for people in the organization to understand it, which requires the establishment of complicated but vital processes whereby the intangible assets are converted into tangible outputs. In this regard, a strategy map is a useful tool that helps execute this difficult task. However, such maps are typically developed based on ambiguous cause-effect relationships that result from the extrapolation of past data and flawed links with possible futures. However, if the strategy map is a mere reflection of the status quo but not future conditions and does not embrace real-world uncertainties, it will endanger the organization since it posits that the current situation will continue. In order to compensate for this deficiency, the environmental scenarios affecting an organization were identified in the present study. Then the strategy map was developed in the form of a scenario-based balanced scorecard. Besides, the effect of environmental changes on the components of the strategy map was investigated using the strategy maps illustrated over time together with the corresponding cash flow vectors. Subsequently, a method was proposed to calculate the degree of robustness of every component of the strategy map for the contingency of every scenario. Finally, the results were applied to a post office.

• 出版日期2015