دور بطاقة الأداء المتوازن في تحقيق استراتيجية المؤسسة الاقتصادية : دراسة حالة : المؤسسة الوطنية لإنتاج الإسمنت-عين الكبيرة

الملخص EN

Balanced scorecard has emerged to address the shortcomings of the conventional systems of control that focus only on the financial aspects, which have become inadequate in the modern environment of companies.

balanced scorecard is a new approach to modern management thinking.

it identifies weaknesses and methods of treatment.

this system seeks to achieve a balance between financial and non-financial, concrete and intangible, internal and external dimensions to assess the short and long-term performance, as well as it has interest on moral areas such as learning, creativity and human resource development.in this respect, this article dealt in its theoretical framework with the concepts of balanced scorecard and its contribution to the implementation of corporate strategy by translating it into objectives and indicators.

while in its practical side, a model for balanced scorecard for the cement corporation (in Ain Al Kebira).