إشكالية المفاضلة بين المؤشرات المالية و المؤشرات غير المالية لتقويم أداء المؤسسات

الملخص EN

The performance evaluation process requires the availability of a set of indicators for the purpose of standing on the level of the performance attained by the enterprise, and as well, in order to determine the development degree of any aspect of its activity.

Hence, this research came to study these indicators, analyze them, classify them according to multiple dimensions and make them a subject to various practical applications to test its standard power which means to what extent these indicators are able to determine the achievement levels in the enterprise during a certain period of time.

The standard strength of the indicators is linked to its ability to draw a clear picture of the enterprise at the present time in order to get a better picture of her in the future.

Through this study, we have been able to achieve a set of results, the most important is that the financial indicators have became unable alone to provide an honest and comprehensive picture about the enterprise performance, but this does not mean to abandon them.

It should be kept and strengthened with other non-financial indicators.

As a conclusion, we can say that the non-financial indicators are a complementary to the financial indicators and not a substitution.