The Integration of the BSC and EVA in A Comprehensive Performance Measurement and Evaluation System Using the AHP

Research Abstract

The research aimed to explore how to develop the performance measurement and evaluation systems at the responsibility centers in Misr Bani-suef Cement Company through designing a comprehensive system that enables the integration between the Balanced Scorecard method (BSC) and the economic value added measure (EVA) by using the analytical hierarchy process (AHP). The study revealed that the company has recently faced a number of challenges and threats that affected its business results and led to a decrease in profits every year. The findings also indicated that using the AHP in designing the comprehensive system combining the BSC and EVA raises the efficiency of performance measurement and evaluation systems and helps to provide an index of measuring the financial and non-financial performance gap.

Research Keywords

performance measurement and evaluation systems – Analytical hierarchy process – Responsibility centers