Research of problems in implementation of BSC process in Auto parts and Auto machines and give suggestion for
This paper, explain about Balanced Score Card (BSC) and display the role of BSC whether increase improvement and productivity in Iranian auto parts companies. The BSC is one of the major developments in management accounting in the past. The balanced scorecard is a conceptual framework for translating an organization's vision into a set of performance indicators distributed among four perspectives: Financial, Customer, Internal Business Processes and Learning and Growth. Most of the parts and auto parts manufactured in Iranian companies have traditional system in their evaluation. We think these systems need to change their ways and view. Success for such organizations should be measured by how effectively and efficiently these organizations meet the needs of their stakeholders. By this proposal we can perceive that, why these systems have problems in their evaluation. All of these companies centered in first section in perspectives. The most important aim and goal in this project,is searching about challenge in these companies and give goods idea and new ways to improve it. Auto parts have three perspectives (financial, customers and internal processes) but in the fourth perspective have weakness. Generally speaking, if we want to be successful like as developed countries, should integrate all of perspectives with each others. Therefore we should be improve in learning with different ways in education's system.