The IS department is evaluated monthly on its cost-revenue ratio, user satisfaction rate, and computer downtime.
This can BEST be characterized as an application of:
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A. B. C. D.B.
The evaluation process described in the question is an example of the Balanced Scorecard approach.
The Balanced Scorecard is a strategic management tool that translates an organization's vision and strategy into a comprehensive set of performance measures. The measures are organized into four perspectives: financial, customer, internal business processes, and learning and growth. The purpose of the Balanced Scorecard is to provide a balanced view of an organization's performance across these four perspectives.
In this case, the IS department is being evaluated based on three performance measures: cost-revenue ratio, user satisfaction rate, and computer downtime. These measures are likely aligned with the financial, customer, and internal business process perspectives, respectively.
Control self-assessment (CSA) is a process by which internal control systems are evaluated and improved by the employees who are responsible for them. CSA typically involves assessing risks, evaluating controls, and making recommendations for improvement. While the evaluation process described in the question may involve some self-assessment by the IS department, it is primarily focused on performance measurement rather than control evaluation.
Value chain analysis is a strategic analysis tool that examines an organization's activities to determine where value is added and where costs can be reduced. While the cost-revenue ratio measure in the question is related to value chain analysis, the other two measures are not.
Finally, a risk control framework is a structured approach to managing risks in an organization. While the evaluation process described in the question may involve some risk management activities (e.g., assessing the risk of computer downtime), it is primarily focused on performance measurement rather than risk management.
In summary, the evaluation process described in the question is best characterized as an application of the Balanced Scorecard approach, which focuses on measuring and improving performance across multiple dimensions.