A Model for Performance eva‎luation in Small an‎d Medium-Sized E-Commerce Enterprises Using the Balanced Scorecard (Case Study: KaghazRasan Company)

1/1/1900 12:00:00 AM

In the fast-paced world of e-commerce, small an‎d medium-sized enterprises (SMEs) serve as engines of innovation an‎d economic growth, yet they face significant challenges in performance eva‎luation that can impact their survival an‎d competitiveness. This research aims to propose an innovative model for assessing the performance of SMEs operating in e-commerce, grounded in the Balanced Scorecard (BSC) framework. The present study is applied an‎d descriptive-survey in nature, employing a mixed-methods approach that integrates qualitative an‎d quantitative techniques, such as literature review, expert interviews, questionnaires, an‎d weighted analysis, to extract an‎d eva‎luate performance indicators. The case study focuses on “Kaghadresan” Company—a successful SME in the e-commerce sector—utilizing real data from tools like Search Console an‎d Google Analytics. The results demonstrate that the proposed model, with its emphasis on the four key BSC dimensions (financial, customer, internal processes, an‎d learning an‎d growth), provides a comprehensive an‎d practical framework for performance eva‎luation. This model incorporates a strategy map that delineates cause-an‎d-effect relationships among BSC dimensions based on literature review an‎d expert opinions, thereby enhancing clarity in strategic decision-making. Additionally, a table outlining causal relationships between indicators (e.g., the impact of learning on financial growth) is presented, aiding in the identification an‎d root-cause analysis of strengths an‎d weaknesses. The application of the proposed model in the Kaghadresan Company case study resulted in the formulation of practical an‎d strategic recommendations, including targeted employee training, supply chain shortening, process transparency, an‎d exclusive product development. The operational implementation of these recommendations led to the mass production of the “Kaghadresan Max Copy Paper” product. These findings indicate that the BSC-based proposed model, by integrating traditional an‎d digital indicators, offers a comprehensive tool for analyzing cause-an‎d-effect performance relationships in SMEs, thereby supporting data-driven decision-making for managers in the dynamic e-commerce lan‎dscape of Iran. These achievements, particularly in the context of limited resources an‎d digital dynamism in Iran, enhance transparency an‎d efficiency in performance eva‎luation for e-commerce SMEs. The innovation of this work lies in adapting the BSC to the characteristics of Iranian SMEs, which can serve as a model for other organizations an‎d assist policymakers in providing targeted support for the growth an‎d development of small an‎d medium-sized e-commerce enterprises.

كارت امتيازي متوازن , سازمان‌هاي كوچك و متوسط , تجارت الكترونيك , ارزيابي عملكرد

Balanced Scorecard , Small an‎d Medium-sized Enterprises (SMEs) , E-commerce , Performance eva‎luation

Mahdiyar Cheraghchi Bashi Astaneh

Mohamad Mahdavi Mazdeh