This research uses the Balanced Scorecard framework to create comprehensive performance indicators for foodservice programs in senior welfare centers. The study evaluates these programs in South Korean senior welfare centers from financial, customer, learning and growth, and internal business process perspectives. Thirty-five evaluation indicators were developed and validated through the Delphi study used for the survey study nationwide, and 115 were collected. Thirty elderly welfare centers participated in on-site evaluation by the expert. The results of the survey study, 81.4, indicate overall favorable performance, with social workers scoring slightly lower than dietitians and directors. On-site evaluations showed better performance, 84.4, compared to the survey study. The learning and growth perspective showed a significantly higher score on on-site evaluation, and the score was 20.9, which was 3.1 points higher than 17.8 from the survey study (p<0.001). However, there is room for improvement, including adopting nutrition management programs, defining roles for dietitians and cooks, enhancing food sanitation regulations, and providing financial support. Additional recommendations involve recruiting nutrition personnel, collaborating with local governments, and integrating centers for children’s foodservice management at the local level. This research provides valuable insights into enhancing the foodservice in elderly welfare centers to improve the nutrition and well-being of the elderly population.

Kaplan & Norton introduce the BSC in early 1990s. after introducing the Balanced scorecard, The Balanced scorecard has been evolved in various function. In the various functional Balanced scorecard, this paper focuses on the logistics BSC, and the decision the weights of Key Performance Indicators. In this paper, a combination of Balanced scorecard and AHP-LTV based approach proposed multi-criteria provides a more accurate representation of the problem for measuring company.

This study investigates the impact levels of determinants on the Balanced Scorecard application in evaluating the performance of tourism firms in Hanoi. The tourism industry not only promotes economic development, but also contributes to expanding cultural exchanges and improving people’s knowledge. However, Vietnam’s tourism industry is under fierce competitive pressure, with the participation of foreign enterprises, with large amount of capital, high professionalism and wide network. The rivalry is happening aggressively on many aspects such as products and human resources. Therefore, tourism firms are in urgent needs of having effective methods to evaluate its performance in order to improve business and development efficiency. This study uses data of tourism firms in Hanoi during 2018-2019. The data used for analysis and regression consists of 135 observations. We use Cronbach’s Alpha, EFA and regression model to learn the effect of different variables on the Balanced scorecard application in evaluating the performance. The results show that two determinants, including internal factors of tourism firms (IF) and external factors of tourism firms (EF) had positive relationships with the Balanced scorecard application in evaluating the performance. Based on the findings, recommendations are given for improving the Balanced scorecard application in evaluating the performance of tourism firms in Hanoi.