أهمية تطبيق أدوات مراقبة التسيير الحديثة في قياس و تقييم الأداء المستدام في المؤسسات الصغيرة و المتوسطة : دراسة حالة بتطبيق نموذج بطاقة الأداء المتوازن في مؤسسة حضنة حليب بالمسيلة

الملخص EN

The obligation of Small and medium enterprisesto sustainable development requires a combinationof performance and responsibility.Financial performance is not possible to occur without performance within company.

Thus Small and medium enterprises must measure its progress through the performance of a more comprehensive and balance which includes the dimensions of sustainability and this can happen only by using the tools of modern management accounting of the balanced scorecard sustainable following the merger of sustainability indicators in order to measure the dimensions of performance and evaluation of sustainability.