تقييم الاداء المالي للمؤسسات الاقتصادية الجزائرية وفق انموذج بطاقة الاداء المتوازن : دراسية حالة مجموعة من المؤسسات الاقتصادية الجزائرية

الملخص EN

The balanced scorecard is considered one of the most widespread modern methods of evaluating performance, as this mechanism provides an accurate analysis of the performance of the institution not only from the financial side but from the non_financial sides as well.

The study therefore raises a major question about the the extent of using the balanced scorecard model in assessing the financial performance of Algerian economic institutions.

It aims to know the extent of using modern methods to evaluate the financial performance of Algerian economic institutions, especially the balanced scorecard method.

The study also seeks to highlight the importance of each dimension of balanced scorecard in the evaluation of performance.

It comes to the conclusion that the economic institutions under study apply the balanced scorecard in all its four axes in assessing their financial performance