تصور نظري لنموذج محاسبي لتقييم الأداء من خلال التكامل بين نظام التكاليف على أساس الأنشطة و نموذج بطاقة العلامات المتوازنة

الملخص EN

The study aimed to search performance developpement using the outputs of Activity Based Costing (ABC) as an inputs for the Balanced Scorecard Model، the study has reached the following results: the application of (ABC) provides more accurate cost information which could control costs and achieving higher profitability levels، also it drives to more appropriate manageable decisions correlated to cost reduction and development of quality products and continuous improvement of to the production process، the research has also reached the importance of (BSC) method for an overall performance measurement for modern business organizations especially that the (ABC) system has reached it by providing an operational informations that supports the financial informations to create a clear and overall image about performance.