واقع الأداء المالي لمؤسسة الإسمنت-تبسه من خلال أبعاد بطاقة الأداء المتوازن خلال الفترة (2016-2015)‎

الملخص EN

This study aims to highlight the role of the balanced scorecard as one of the modern administrative methods in measuring and evaluating the financial performance of the economic institution in light of intense local and international competition.

Through the field study, the importance of applying the balanced scorecard in assessing and measuring the financial performance of the Cement-Tebsa Corporation was demonstrated, as the scorecard system helps the institution to measure and evaluate its financial performance and direct it in the right direction by relying on financial and other non-financial measures to reach to make sound decisions in the long term To achieve the strategic goals of the institution under study.