دور بطاقة الأداء المتوازن في اتخاذ القرارات المالية و ترشيدها في المؤسسات الاقتصادية الجزائرية : دراسة عينة من المؤسسات الاقتصادية بولاية المسيلة

الملخص EN

The Balanced Scorecard is one of the modern methods of widely evaluation performance, because this mechanism provides an accurate analysis of the performance of the institution from all sides, which allows the managers of the institution to take the correct financial decisions and rationalize them.

this study tried to pose a major question which is (what is What is the role of the balanced scorecard in making and rationalizing financial decisions in the Algerian economic institutions? ), this study aimed to find out the effect achieved by the dimensions of the balanced scorecard on the process of decision-making and rationalization, and the study also sought to explain the importance of each dimension of the balanced scorecard in the process of making Decisions and their rationalization, and the study concluded that the economic institutions concerned in this study depend on the balanced scorecard with all its four axes in the process of decision-making and rationalization.