Evaluating the Implementation of Strategies in Plants Using Balanced Scorecard (BSC): A Case Study

The main purpose of the present paper is to investigate the implementation of strategies in Neka Power Plant Management Company using Balanced Scorecard. For this purpose, it is necessary that the aspects of financial, customer, internal process development and learning BSC in electric power generating be identified, major Neka power strategies be prioritized, Neka power plant s performance on four aspects of BSC be evaluated and, by using a six step BSC, implementation of the strategies be evaluated. The Delphi and AHP are used to analyze the organization while prioritizing strategies, initiatives, along with qualitative and quantitative measures of the four perspectives of financial, customer, internal processes and learning are achieved.