Evaluating the strategic performance of the Enterprise of Hodna Lait in M’sila using the balanced scorecard

الملخص EN

This study aimed to investigate the use of the balanced scorecard as a modern tool to evaluate strategic performance, by applying it to the enterprise of Hodna Lait in M'sila in the period of (2013-2017).

after, analyzing the financial documents and the interviews, the objectives were determined.

and each dimension, was given its weight, in addition to extracting multiple appropriate indicators.

the study proposed a model for the BSC for Hodna Lait enterprise, which revealed a total performance disorder due to troubles in the performance of some prespective, because of the enterprise's interest in the financial side more than other aspects.

the study recommended that more importance should be given to non-financial indicators.

that would support the financial indicators and to improve total performance.