Assessing company financial health using an integrated bsc-dea framework with a focus on process digitization

• Autorzy: Kočišová Michaela , Fiľo Milan , Kádárová Jaroslava , Suhányiová Alžbeta

Identyfikatory

DOI

10.2478/ama-2025-0019

• Języki publikacji: EN

Abstrakty

EN

The integration of the Balanced Scorecard and Data Envelopment Analysis offers a powerful method for evaluating a company's financial health in a multi-dimensional manner, with a strong emphasis on digitization. By combining strategic performance metrics from BSC with the efficiency-focused analysis of DEA, organizations can gain deeper insights into both financial and operational aspects of their business. Digitization plays a crucial role in this approach by automating data collection, enabling real-time monitoring, and improving the accuracy of performance assessments. This digital transformation not only enhances decision-making but also allows for scalable and flexible implementations across various departments. Ultimately, the integrated BSC-DEA approach, supported by digital tools, helps companies optimize their resources, align with strategic goals, and ensure long-term financial sustainability. This research paper also explores the process, mathematical formulation and benefits of using this integrated approach to evaluate company financial health.

Słowa kluczowe

EN

financial health; Balanced Scorecard; Data Envelopment Analysis; model, digitization; software

• Wydawca: Oficyna Wydawnicza Politechniki Białostockiej
• Czasopismo: Acta Mechanica et Automatica
• Rocznik: 2025
• Tom: Vol. 19, no. 1
• Strony: 164--171
• Opis fizyczny: Bibliogr. 17 poz., rys., tab., wykr.

Twórcy

autor

Kočišová Michaela

• Faculty of Mechanical Engineering, Department of Business Management and Economics, Technical University of Košice, Letná 1/9, 042 00 Košice, Slovakia

• https://orcid.org/0009-0004-6611-290X

autor

Fiľo Milan

• Faculty of Mechanical Engineering, Department of Business Management and Economics, Technical University of Košice, Letná 1/9, 042 00 Košice, Slovakia

• https://orcid.org/0009-0002-8724-3701

autor

Kádárová Jaroslava

• Faculty of Mechanical Engineering, Department of Business Management and Economics, Technical University of Košice, Letná 1/9, 042 00 Košice, Slovakia

• https://orcid.org/0000-0002-5101-0773

autor

Suhányiová Alžbeta

• Faculty of Mechanical Engineering, Department of Business Management and Economics, Technical University of Košice, Letná 1/9, 042 00 Košice, Slovakia

• https://orcid.org/0000-0001-6537-0000

Bibliografia

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