تقويم الأداء الستراتيجي بتطبيق تقنية بطاقة العلامات المتوازنة : دراسة تطبيقية في مصنع حامض الكربيتيك

الملخص EN

The research aims to give a basic idea of evaluating the performance of the sulfuric acid plant by applying the balanced mark card technology as one of the modern techniques of management accounting that has been proven superior in this regard in terms of its application not limited to financial aspects only as well as non-financial as well in an attempt to fill the gaps in the field of performance evaluation, which focus On the financial side only.

To achieve the aim of the research, the researchers used data that reflect the reality of the factory, the research sample, as well as the field coexistence and personal interviews.

The research reached many conclusions, the most important of which is what confirms that the traditional cost systems do not fulfill the process of achieving the success that the sulfuric acid plant should achieve in the field of performance evaluation due to its interest in the financial side without focusing on the non-financial aspects.

Accordingly, the recommendations that he reached confirm the need to pay attention to the application of the Balanced Score Card technology aimed at evaluating the strategic performance.