تطبيق مناظير بطاقة الاداء المتوازن لتقويم الاداء الاستراتيجي للوحدات الخدمية

الملخص EN

The aim of this research is to apply the Balanced Scorecard in the service units for the purpose of evaluating their strategic performance.

it also seeks to provide some recommendations with the aim of improving the performance.

The research is conducted within a period of two years (2018) and (2019) and through the four perspectives of the Balanced Scorecard, namely the financial perspective, the customer perspective, the internal operations perspective, the learning and growth perspective, as the researchers used financial and non-financial data within these four perspectives.

The data are collected in the theoretical part through books, periodicals and research from libraries and from the Internet.

Concerning the data of the practical side, the researcher collected her data through the records of the Treasury Directorate of Muthanna Governorate and the units linked to it financially.

The results showed that the directorate's performance was weak in all perspectives, with the exception of the customers 'perspective, in which the directorate's performance was acceptable.

For the two years (2018) and (2019), and in light of these results, the researchers presented a set of recommendations that can be used in the field of evaluating the strategic performance of the Directorate as well as other services and non-profit units.