دور بطاقة الأداء المتوازن في تقييم أداء المؤسسات الاقتصادية : دراسة حالة مؤسسة ترانس كنال

الملخص EN

The study deals with the balanced scorecard as it is one of the most important modern tools for measuring performance, by defining the conceptual data related to this tool, its definition, importance, features, objectives and dimensions, and the extent of its contribution to assessing the performance of institutions.

The theory of the study, and at the procedural level, the study examined the effectiveness of this tool in evaluating the performance of the institution using the case study method of an Algerian economic institution represented by the TransCanal Corporation.

The study concluded that the balanced scorecard gives a comprehensive and true view of the performance of the institution, despite the good performance of the financial dimension achieved by the institution under study, but the general performance of the institution was weak and the institution did not achieve its strategic objectives for the other three dimensions (customers, internal operations, learning and growth).