تحقيق الرقابة الإستراتيجية من خلال استخدام بطاقة الأداء المتوازن في المؤسسة الاقتصادية : دراسة حالة مؤسسة إسمنت-تبسة

الملخص EN

This study aims to highlight the importance of the balanced scorecard as a modern strategic tool in achieving strategic oversight in the economic institution by relying on financial and non-financial indicators, and through the field study it became clear the importance of applying the balanced scorecard as an effective monitoring system that contributes to the monitoring, evaluation and follow-up of the strategy by comparing the targeted performance The accomplished performance, discovering the weaknesses in performance and taking the necessary corrective measures to reach to achieve the strategic goals and from there reach to achieve a sustainable competitive advantage for the institution under study.