Method of balanced scorecard for evaluating the performance of the Tehran Municipality's Plans

Abstract

Urban planning researchers believe that anything that cannot be measured cannot be urbanized. In today's world, given the speed and volume of information and the challenges facing organizations, the need to have criteria for determining the position and planning based on strengths and weaknesses seems more necessary than ever. All organizations, whether public or private, need to evaluate the performance of their activities and processes for development, growth, and sustainability in today's competitive arena so that they can measure the efficiency and effectiveness of their organization's programs, processes, and human resources. Efficient organizations do not limit themselves to collecting and analyzing data but use this data to improve the organization and fulfill the organization's missions and strategies. In other words, instead of simply evaluating performance, they engage in urbanizing performance. Over time, some organizations realized the limitations of the accounting system in measuring organizational performance and began developing systems that measured the organization's intangible assets that the traditional accounting system was unable to measure. Many organizations use these systems alongside accounting to measure performance, but the combination of these two systems cannot fully measure all dimensions of the organization. Therefore, organizations will need a system that, in addition to measuring all dimensions of the organization, measures the organization's success in achieving its mission and vision. The Kanji scorecard is a new tool to complement the organization's performance measurement indicators. The scorecard establishes a connection between strategic goals and criteria and includes a set of performance evaluation dimensions, including the dimensions of stakeholder value, stakeholder satisfaction, process excellence, and organizational learning that stem from the organization's strategy.