التكامل بين مقاييس الأداء المالية و غير المالية في تحقيق الرقابة على العمليات التشغيلية : دراسة تطبيقية في معمل الألبسة الولادية في الموصل

الملخص EN

In order to increase the effectiveness of performing evaluation role in the new industrial environment, many industrial companies directed to use non financial indications in the evaluation of the process of the manual performance, because such indications have the ability to connect the internal manual performance with the external environment.

Although these indications are significant, many Iraqi industrial companies, our sample among them, have not used such indications to evaluate the performance of the operating process.

This research targets at showing the importance of the non financial indications besides the financial ones in the evaluation of the operating performance.

It is a suggestive sample of evaluating the performance of the research sample depending on the new samples used to evaluate performance.

They are attributed to the new manufacturing environment required for completeness between the evaluating tools which can be financial or non financial used to evaluate the performance.

To achieve the research goal, a study has been made to see if one can evaluate the performance of some production lines in the Child’s Clothes Factory in Mosul by using non financial indications according to the suggestive sample.

Finally, the research has arrived at some conclusions and recommendations, the most important of them is that the process of evaluating the operating performance on the research sample by using the financial indications alone considered insufficient.

Since, it needs to use non financial indications in order to achieve completeness in the process of the evaluating performance.