استعمال بطاقة العلامات المتوازنة في تقويم الأداء : بحث تطبيقي في محطة إنتاج الكهرباء في السماوة

الملخص EN

In light of contemporary business environment, Balanced Scorecard technology is one of the modern techniques in management accounting.

It has proved successful in measuring the performance evaluation against the shortcomings resulting from adopting traditional methods that focus on the financial aspect only and ignore the non-financial aspect.

The research was carried out in the gas power plant in Samawah for the years 2015 and 2016.

The research aims to identify the modern techniques of evaluating performance through the use of balanced scorecard technology with its five perspectives (financial, customer, internal processes, learning, growth, environment and society) by setting objective and comprehensive performance indicators that are more realistic to express the performance of the unit and identifying the imbalances and avoidance them and persistence of strengths, and benefit from these indicators in the process of evaluating performance.

One of the main conclusions of the research is that the adoption of traditional methods in the measurement of performance evaluation, which gives an unclear picture of the performance of the unit for internal and external beneficiaries, and the lack of sophisticated information system helps to obtain accurate information in a timely manner to achieve efficiency and effectiveness in performance.

The research recommended the application of modern techniques of administrative accounting, including balanced scorecard to evaluate and develop performance, develop the qualifications of employees through training and increase the number of external courses, which reflects positively on the overall level of performance, as well as focus on research and development to create creativity and new ideas to raise the efficiency of work.