استخدام المقاييس المالية و المقاييس غير المالية لتقييم أداء المنظمات من خلال بطاقة الأداء المتوازن

الملخص EN

This study aims to present a management tool called Balanced Scorecard or BSC.

BSC was developed in the early 1990s when the financial indicators have proved insufficiency to measure performance in the organizations.

Which it incite organizations to complement financial indicators with non-financial indicators.

Beyond this , BSC has been proposed as the basis for a ‘stratégie management system’.