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Record W2886413414 · doi:10.5430/afr.v7n3p251

Using the Balanced Scorecard to Measure the Performance of Small and Medium- Sized Garment Enterprises in Vietnam

2018· article· en· W2886413414 on OpenAlexvenueno aff
Thi Kim Anh Vu, Thuy Duong Vu, Khanh Van Hoang

Bibliographic record

VenueAccounting and Finance Research · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsnot available
Fundersnot available
KeywordsBalanced scorecardBusinessOrder (exchange)Sample (material)MarketingPerformance measurementSmall and medium-sized enterprisesOperations managementFinanceEconomics

Abstract

fetched live from OpenAlex

Improving performance is always a strategic issue for any business operating in the market economy, as it is an important basis for the survival and development of the business. In order to evaluate the performance of enterprises, it is necessary to use financial and non-financial indicators. In models of appreciation of performance, the Balanced Scorecard (BSC) is one of the best model. Thus, this research sought to determine the application of BSC to measure the performance suitable for small and medium-sized (SMEs) garment enterprises in Vietnam. The research design was a survey conducted on a target population of the garment companies in Vietnam with a sample size of 238 garment SMEs. The study used questionnaires in data collection. In order to analyze the data, the research tested the reliability of the observation variable and performed exploratory factor analysis to examine the convergence of the observed variables in appling BSC to set up a rating system for garment SMEs. The study found that the indicators in the financial perspective for garment SMEs only include the traditional financial criteria taken from accounting books. On the other hand, in terms of internal processes, the research also adds the following criteria: Supplier-to-Supplier ratio, Supplier-to-Supplier Timeliness, Supplier Percentage Regularly supplied to the enterprise. These indicators are highly appreciated by managers of garment SMEs and in line with the production characteristics of garment SMEs in Vietnam.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.030
Threshold uncertainty score0.549

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0030.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0010.000
Scholarly communication0.0000.000
Open science0.0000.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.053
GPT teacher head0.293
Teacher spread0.240 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations11
Published2018
Admission routes1
Has abstractyes

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