Second-Generation Balanced Scorecard with Lean Manufacturing
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Abstract
This article proposes the development of a second-generation Balanced Scorecard (BSC) based on Lean Manufacturing (LM). The objective is to assess and improve organizational performance by aligning objectives with the LM strategy. The method used was based on the integration of LM into the BSC. Results reveal that the tool offers a novel way to assess and improve organizations' performance through waste reduction. Originality is the consolidation of a new BSC based on the LM. The relationship between the objectives of the four perspectives is presented through a matrix of relationships, which clearly identifies their multiple connections. The findings identify the waste in each of the strategic objectives from their respective perspectives, and the lean tools and corresponding improvement actions are listed. The limitation is related to the limited number of strategic objectives proposed.
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