摘要：This paper develops a balanced scorecard (BSC) in order to prepare a comprehensive tool for performance evaluation. In this way, an experimental test is conducted in the Resorts of Ramsar Green City located in the north of Iran, in which the factors of a blue ocean strategy influence on the dimensions of the BSC. The sample number of this study consists of 90 managers and experts of the employees who work for Resorts of Ramsar Green City. The acquired data are analyzed with using the t-test. The obtained results show that the blue ocean strategy changes in the objects and the scales of the BSC.
关键词：Blue ocean; Red ocean; Value innovation; Balanced scorecard
