Hakimollahi
G. Jalali Naini
Bagherpour
Jafari
Shahmoradi

In recent years, the balanced score card (BSC) has been the focus of considerable methodology for strategic cost management in management accounting area since it was originally proposed by Kaplan ,R.S. and Norton, D.P. in ۱۹۹۲. BSC is an approach to performance measurement based on both financial and nonfinancial information from four perspectives which are called financial, customer, internal business process, and learning and growth, in order to balance the traditional financial performance system by several grouping of performance measures: short-term and long-term, internal and external, and current and future. Over time, it has been developed to a strategic management system from a comprehensive performance measure, and used in many organizations such as business, hospital, and autonomy in many countries. In this paper, we propose a general model based on BSC by introducing fuzzy inference mechanism. From this, specialists’ knowledge and experience can be effectively reflected during the construction of the practical model. Then we illustrate a practical example for an Automotive Manufacturing Co.

BSC model, Performance measurement, Fuzzy inference mechanism, measures and initiatives.