تطبيق بطاقة الأداء المتوازن و التحديات التي تواجه تنفيذه

الملخص EN

Institutions seek to obtain a comprehensive picture of their financial and managerial performance by providing indicators and measures for evaluating internal and external performance in the short and long term based on their strategic needs.

Institutions’ performance is measured through managerial measurement tools to improve the decision-making process and achieves the institutions’ strategic objectives.

Among tools used in measuring performance, there are traditional tools that rely on financial measures and other tools that rely on financial and non-financial performance measures, such as the balanced scorecard.

This study focuses on the balanced scorecard as a tool used to measure performance, the reasons that led to its emergence, its dimensions, the axes contained in each dimension, its basic characteristics, advantages, the success drivers, the challenges facing its application, and the application steps.