Balanced scorecard and performance measures were first developed by Kaplan and Norton (1992). Balanced Scorecard provides comprehensive view of the overall performance from strategic objectives. Balanced Scorecard integrates financial measures with key performance indic More
Balanced scorecard and performance measures were first developed by Kaplan and Norton (1992). Balanced Scorecard provides comprehensive view of the overall performance from strategic objectives. Balanced Scorecard integrates financial measures with key performance indicators to creating view of the financial and non-financial aspects. This article uses balanced scorecard approach combines, basic knowledge and analysis network process (ANP). This system combines operational and corporate strategy with different perspectives of aspects. It also helps the decision-maker to determine weight. Balanced scorecard system based on knowledge base will facilitate effective strategic planning. The model developed in four regional municipalities and the results are expressed.
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