بطاقة الأداء المتوازن كمنهج لقياس و بناء ثقافة الأداء الاستراتيجي المتميز لمنظمات الأعمال

الملخص EN

The Balanced Scorecard (BSC) has seen a wide attention both by researchers or businessmen, as well as its application in some companies has achieved a remarkable success, makes it move from a just management tool to an integrated system for strategic management.

So if the performance strategy requires that the senior management adopts in the organization this thought because this strategy is transparent and works to measure the performance for both employees and the organization as a whole, then it requires that the senior management deals with strategy as an integrated and balanced system.

Therefore, the Balanced Scorecard has become an appropriate tool to convert strategy into practice where previously there were pretty theories difficult to apply.

This tool that converts strategy into realistic performance indicators work to establish a system and a strategy that can be measured and perused with full efficiency in the organization, and this leads to better implementation and effective performance.

The Balanced Scorecard combines the main axes of the organization together and they are customers - internal processes - learning and growth - and finance.

This is called «cause and effect» relationship or the link of all the basic elements of the organization together.

The methodology of the balanced score strategy is one of the most important products of the modern era for organizations development, and it requires from every organization seeking to establish itself and develop its resources and looks forward to a pilot site to work by the concept of strategy performance using the world Scorecard (BSC).

On the other hand, the concept of «exceptional performance)) has become dependent on a clear mind frame based on complementarily and interdependence and committed to logical systemic thinking which sees the enterprise as an integrated system whose its elements interact and its mechanisms intersect and then are its outputs the sum of all its capabilities, and therefore, the exceptional performance is the ability to reconcile and coordinate the enterprise elements and operate them in an integration and a coherence to achieve higher rates of effectiveness, and access to the output level that meet the wishes and the benefits and the expectations of recipients.