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-

: BSC in biopharm

.. ( 142-)

: ..,

2014

1.
, ,
,
,

,
. AHP
,

BSC.
BSC
.
, (1992),
,
.
, -, ,
.
( , 1993, 1996,
1996b, 1996c, 2001a, 2001b, 2001c, 2001d, 2004a, 2004b, 2004c).
1990-,

.
BSC

,
( & , 1996a).
, , /

,
, .

, ,
.
, BSC,
, .

(Barad Dror (2008), Fernandez, Raja, Whalley (2006),
HassabElnaby Vier (2003), Frizo (2002), Banker, Potter, Srinivasan (2000),
Andrews (1996)).

(Kloot & Martin,


2000), (1992),
(2003), Salterio (2002), Nrreklit (2000), (1998).
, -
.
BSC.
:
/ , -,
?

? ,
()
: BSC .
,
, ,
, .
.

2.
2.1 Balanced Scorecard

(BSC)

1992 ,
: , ,
( , 1993, 1996a, 1996b, 1996c, 2001a, 2001b,
2001c, 2001d, 2004a, 2004b, 2004c, 2004d, 2006). BSC

(
, 1996a). BSC,
. BSC - ,
,

. ,

( , 1996a). , (2004a)
, , ,
,
.

( ,
2004a, 2004b).

BSC

,
: () , ()
, ()

() ( , 1992, 1993,
1996, 1996b, 1996c, 2001a, 2004b).
1. .

, ,
.
2. .
- BSC ,
.
: (1)
; (2) ; (3) (4)
.
,
-.
.
3. .

.
, ,
, .

, Banker . (2000), Heskett, Jones,
Sasser Schlesinger (1994), Ittner Larcker (1998).
4. .
,

.
, .

. ,

,
(Kaplan , 1993).

2.2 AHP (Analytical Hierarchy Process) BSC



,
AHP BSC,
Huang (2009), Kim and Kim (2009), Varma, Wadhwa, and Deshmukh
(2008), Chan (2006), Leung, Lam, and Cao (2006), Fletcher and Smith (2004),
Reisinger, Cravens, and Tell (2003), Stewart and Mohammed (2001), Liberatore
and Miller (1998). ,

Huang (2009)


, ,

BSC ,

, :
, -, , . Kim and
Kim (2009) AHP
CRM. CRM

.
AHP BSC Varma .(2008),
AHP (BSC)
.
,

BSC ,
.
3.
3.1.
,
. AHP ,

.
50 , -
.

: 60% - 40% - ,
.
50 35 45 40.
2009 , 3 .
3.2.
, AHP-, ,
, .
1970- ,

(Saaty, 1994,1980). AHP
, ,
. AHP
, ,
.
AHP , ,
. ,
, ,

.
, , . AHP
,
,
.

, ,
, ,
,
.


. ,

. ,
AHP

. , AHP
, , , ,
.
AHP :
(1) ,
(2) ,
(3) .
AHP .
AHP, ,
. 2.

1. : .
2. .
3. .
. 1.

.1

4. .
5. .
.

. ,
1.
6. .
7. (CI) .

() (n).
,
. , CI
:
CI = (-n) / (n-1)

(CI) 0,1, ,
.
8.
.
1.

.2 AHP

1
3
5
7
9
2,4,6,8

4.
4.1.
, .

. . 3 :

.3 BSC

(1) : .
(2) :
( ,
, ).
.
.
1. :
, .
2. : ,
.
3.

.
4. : ,
, .
4.2.
(CR)
. (CR)
:

CI = = (? ) / ( ? 1), k =
, = , Ri = .
CR 0,092. 0,1
,
.
4.3.


, 2. 2

. ,

"

" , "

.
AHP, ( =
14,59 %), ( = 10,37 %),

( = 10,19 %),
( = 11,44 %)
. ,
65 %
. ,
.
,
.
,
, .

.
4.4.

(2004a)

'',

. BSC ,
.

, ,

(Kaplan

&

Norton,

2004c).

, ,
, , ,
, .

,
. 4.
,

.
.

, , ,
.

, ,
, .
, ,
. ,

, .


.
.
,
20 , 3. 20
, ,
, ,

. ,
BSC 3.
EPS, EVA, ROE,
,
, (%).
,

(%),

(%),

(%).

. ,
(%), ,
.

5.
AHP
,
.
:
.
-
. AHP, ,


.
AHP
. ,
-.
, ,
.
BSC
, BSC