دور بطاقة العلامات المتوازنة و المقارنة المرجعية في تحسين الأداء : بحث تطبيقي في محطات إنتاج الطاقة الكهربائية في العراق

الملخص EN

In the contemporary business environment, both balanced scorecard and benchmarking are modern techniques in management accounting.

They have proven successful in measuring evaluation and improving performance against deficiencies resulting from traditional methods that focus only on the financial side and neglect the non-financial side and the real picture of the performance.

The research was carried out in Al-Samawah Gas Power Plant and Najaf Gas Power Plant for fiscal year 2016.

The research aims to identify modern techniques to determine the level of performance using balanced scorecard technology with its five perspectives (financial, customer, internal processes, learning, growth, environment and society).

A subjective and comprehensive performance indicator that are more realistic to express the performance of the unit and identify the defects are developed.

These indicators are used as inputs for the application of benchmarking in terms of analysis of information and data resulting from the application of the comparison and work on the implementation of methods and procedures for improvement, by learning from the experiences of others and methods that are used.

One of the most important conclusions reached is that the adoption of traditional methods in measuring and determining the level of performance, which gives an unclear picture of the performance of the unit to internal and external beneficiaries, and the ence of a sophisticated information system helps in obtaining accurate integrated information in a timely manner to achieve efficiency and effectiveness in performance.

The research recommended the application of modern management accounting techniques, including balanced scorecard and benchmarking to improve and improve performance, develop the qualifications of employees through training and increase the number of external courses, which reflects positively on the general level of performance.

In addition, focusing is required on development and research sides to create creativity and new ideas to raise the efficiency of work.