إستخدام بطاقة الأداء المتوازن في تقییم الأداء المالي

Abstract

This study aims to identify the use of the Balanced Scorecard in evaluating financial performance by knowing how the main dimensions of this card contribute, which are the financial dimension, the customer dimension, the internal operations dimension, and the learning and growth dimension in evaluating financial performance. To achieve this, the descriptive approach was used. And the method of a case study to project the theoretical side on reality, and the Saidal group was chosen for tha. And after conducting the applied study, it was concluded that the group ossesses the elements that qualify it to apply the balanced scorecard, due to its interest in its customers and its endeavor to produce and provide quality products, in addition to its interest in its human resource in addition to financial measures, and this is what enables it to reach the application of this card, as the study concluded The existence of a relationship between financial and non financial performance measures that complement each other and contribute to the evaluation of financial performance. its competitive position