The balanced scorecard as a toolkit of performance measurement

العناوين الأخرى

Le balanced scorecard comme outil de mesure de la performance

المؤلفون المشاركون

Bu Bakr, Mustafa
Sadawi, Farid

المصدر

Algerian Business Performance Review

العدد

المجلد 2018، العدد 13 (30 يونيو/حزيران 2018)9ص.

الناشر

جامعة قاصدي مرباح ورقلة مخبر أداء المؤسسات و الاقتصاديات في ظل العولمة

تاريخ النشر

2018-06-30

دولة النشر

الجزائر

عدد الصفحات

9

التخصصات الرئيسية

الاقتصاد و التجارة

الملخص EN

The balanced scorecard appeared following the work of Kaplan and Norton in 1990.

It is an enterprise performance management tool which consists of four areas: finance, customers, internal processes and learning and development.

At that time, there were changes in the industrial world when exclusively financial performance approach is outdated.

With the incorporation of intangible assets and the articulation of the four axes, each one of them contributes to the objectives of the other.

Thus, the financial approach is enhanced by the contribution of intangibles.

Its implementation by the company which is focused strategy, confirmed us throughout the process its importance as a fundamental tool for measuring all the sides of performance.

الملخص FRE

Le baianced scorecard est apparu suite aux travaux de Kaplan et Norton vers 1990.

C’est un outil de pilotage de la performance de l'entreprise composé de quatre axes : finances, clients, processus internes et apprentissage et développement.

A cette pérrode.

il y avait des transformations dans le monde industriel ou une approche exclusivement financière de la performance est dépassée.

Avec lincorporation des actifs immatériels et l'articulation des quatre axes, chacun contribue à la réalisation des objectifs de l'autre.

Ainsi, l’approche financière est améliorée par l'apport des éléments incorporels.

Sa mise en oeuvre par l'entreprise qui l'a rendue orientée stratégie, nous a confirmé, tout au long de la démarche son importance comme outil fondamental de mesure de la performance globale.

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

Sadawi, Farid& Bu Bakr, Mustafa. 2018. The balanced scorecard as a toolkit of performance measurement. Algerian Business Performance Review،Vol. 2018, no. 13.
https://search.emarefa.net/detail/BIM-883561

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

Sadawi, Farid& Bu Bakr, Mustafa. The balanced scorecard as a toolkit of performance measurement. Algerian Business Performance Review No. 13 (2018).
https://search.emarefa.net/detail/BIM-883561

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

Sadawi, Farid& Bu Bakr, Mustafa. The balanced scorecard as a toolkit of performance measurement. Algerian Business Performance Review. 2018. Vol. 2018, no. 13.
https://search.emarefa.net/detail/BIM-883561

نوع البيانات

مقالات

لغة النص

الإنجليزية

الملاحظات

Includes bibliographical references

رقم السجل

BIM-883561