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Measuring the Performance of a Strategic Asset Management Plan through a Balanced Scorecard
Ist Teil von
Sustainability, 2023-11, Vol.15 (22), p.15697
Ort / Verlag
Basel: MDPI AG
Erscheinungsjahr
2023
Quelle
EZB Electronic Journals Library
Beschreibungen/Notizen
The purpose of this paper is to propose a tool to measure the performance of a Strategic Asset Management Plan (SAMP) based on a Balanced Scorecard (BSC). The SAMP converts organizational objectives into asset management objectives, as well as specifies the role of the asset management system, providing support to achieve asset management objectives. The SAMP becomes the heart of the organization and integrates the long-term, medium-term, and short-term plans. In the SAMP, the balance among performance, costs, and risks are taken into consideration in order to achieve the organization’s objectives. On the other hand, the SAMP is a guide to set the asset management objectives while describing the role of the Asset Management System (AMS) in meeting these objectives. Since the SAMP is the central figure of AMS, it is important to measure its performance and should be built and improved through an iterative process. This indicates that it is not just a document, it is “the document” that should be treated as a “living being”, which needs to adapt to internal and external changes quickly. The BSC is an excellent tool where, through the appropriate Key Performance Indicators (KPIs), the progress can be measured, and is supported by four perspectives: Financial, Customer, Internal Business Process, and Learning and Growth.