تقييم الأداء الاستراتيجي باستخدام بطاقة الأداء المتوازنة في المنظمات الفندقية : دراسة تطبيقية في فندق المنصور المسجل في سوق العراق للأوراق المالية

الملخص EN

This study intended to evaluate the strategicperformance by using Balanced Scorecard in hotels to overcome financial indicators deficiencies in Evaluation of strategic performance.

And the importance of hotel organizations in the twenty-century atheist, wherethe service industry has become acompetition of some industries in the returns realized in the market competition, where Kaplan confirmed in 1988 that the adoption of new systems is the most successful and most effective way to achieve competitive advantage that support strategic performance.

And introduced the researchers Norton and Kaplan in 1992 Balanced Scorecard as new system to translate message and strategic ofBusiness Organizations into objectives and substantial standards interacted through four perspectives: financial, Internal Process, Customer and finally of learning and Growth.

The most important result of the study was: Hotel have the ability to use the Balanced Scorecard in evaluation strategic performance, also the study concluded some recommendations the most important of which: the necessity to adopt Balanced Scorecard as a system of measuring and evaluating performance of Hotel through four perspectives, and as comprehensive and advanced method for strategic administration