دور بطاقة الأداء المتوازن كأداة لمحاسبة التسيير في تحسين الأداء المالي للمؤسسة الإقتصادية : دراسة تحليلية لشركة المراعي 2015-2019

الملخص EN

Through this study, we aim to identify the role of applying the BSC as one of the modern tools for management accounting in improving the financial performance of the Al-Marai Foundation, through the integration of its four axes, which combine financial and non-financial indicators.

We found that the pastures are based on the axes of the BSC to improve their financial performance, by developing various processes that affect the improvement of the financial and non-financial indicators of the four axes, which showed the points affecting them for 2017 and 2018, which made the company focus more on indicators such as achieving customer satisfaction and monitoring cost reduction, market share growth, product quality, flexibility, innovation and digital transformation.