A Performance Assessment Model Using Balanced Scorecard and Taxonomy Analysis: A Case Study in Medical Services Insurance Organization, Isfahan, Iran

Introduction: In today's world, survival of any organization depends on its competitiveness and 
suitable decisions against environmental changes. One of the effective methods in organizations is 
to use performance evaluation systems to determine weak points to be improved and strengths to be 
reinforced. Performance evaluation and management not only help organizations to increase 
competitiveness, but also play an important role in determination and implementation of strategies. 
This research tried to present a performance evaluation model for service organizations. 
Methods: This was an applied descriptive case study on the Medical Services Insurance 
Organization in the province of Isfahan, Iran, during 2009-2010. A questionnaire whose validity 
and reliability were confirmed by the opinions of experts and a Cronbach's alpha of 0.71, 
respectively, was used to collect data. First, related books and articles were reviewed to determine 
index characteristics. Four University professors were then asked and the results were analyzed by 
TOPSIS technique to identify key properties in selecting indices. A questionnaire was then used to 
determine key performance indices. Afterwards, the indices were weighted using a different 
questionnaire. Finally, the collected information was ranked by numerical taxonomy technique. 
Results: The key performances indices were identified as cost management, income 
management, and customer satisfaction. The performance of organizations was evaluated and 
compared based on these indices. The results were presented in tables. 
Conclusion: To improve the performance of branches of Medical Services Insurance 
Organization in different towns, analysis and optimization of medical expenses, increasing 
income, and customer satisfaction have particular importance. These factors would definitely be 
vital in success of the Medical Services Insurance Organization as a whole.