عنوان مقاله [English]
In order to be successful, organizations should be aware of their current conditions, predict the future status and provide suitable feedback to environmental variances. This requires compiling suitable strategies, correct implementations of these and accurate evaluation of this implementation. For this purpose, balanced scorecard technique implements and evaluates strategies of organization. This technique considers the organization from four different aspects including financial, customers, internal process and education & development and also the relations between these. The purpose of this study was to investigate and evaluate the application of balanced scorecard technique in performance of production and distribution cooperative companies in Khorasan Province. The statistical population of this study was managers and shareholders of production and distribution cooperative companies in Khorasan Province. In order to gather data from the statistical population, questionnaires were used. Because the number of managers and shareholders under study were not distinguishable or when they were, the number was statistically too high, the statistical population is unlimited. In this study the statistical sample includes managers and shareholders who filled the questionnaires and were able to express their opinion. Simple sampling method was used and, after 23 preliminary test its size was calculated to be 124 according to Cronbach's Alpha Coefficient. Indexes considered for improving performance were: income, expenses, customer satisfaction and efficiency.
The current study, which was conducted in 2010 revealed that the four aspects of balance scorecard technique can improve the performance of production and distribution cooperative companies. Therefore it is recommended that production and distribution cooperative companies utilize this technique in order to improve their performance. Also the Ministry of Cooperation can take measures to extend and optimize the use of this technique.