مساهمة بطاقة الأداء المتوازن في قيادة استراتيجية المؤسسة الاقتصادية

الملخص EN

This article aims to study the strategic process and its stages which begin with the strategic diagnosis until the choice of the strategy.

It also aims to study one of the tools that contribute to this process, which is the balanced scorecard, we also approach the different evolutions and improvements that this tool has known, and we also study the contribution of this tool in the declination and the implementation of the strategy and its role in communicating on the achievement of objectives.

We found through this study that the balanced scorecard contributes to the dissemination and implementation of the organization's strategy according to a top-down approach by disseminating indicators of general management at all hierarchical levels, and therefore each manager of the organization (director, deputy director, head of department) becomes responsible, within the scope of his work, for the implementation of general objectives, and these managers inform General Management, from a bottom-up approach, achievements and deviations from the objectives set so that General Management can take corrective measures.