دور بطاقة العلامات المتوازنة في تقويم إدارة سلسلة التجهيز الخضراء : دراسة حالة في مصنع حامض الكبريتيك

الملخص EN

The research aims to demonstrate the role of the balanced score card in evaluating the management of the green supply chain, which have proven their superiority in this regard, taking into account the financial and non-financial aspect to fill the gaps in the economic unit for performance evaluation by applying traditional accounting systems.

The developments in the modern business environment, most notably the intense competition, have made the economic unit pay attention to the factors of success and survival in all aspects, the most important of which are related to its management of the green supply chain, which aims to achieve high quality, resource flow, timely delivery, taking into account the environmental aspects of the product and others This is a reflection of the performance of supply chain management.

The research has reached, through its application in the sulfuric acid plant, to many conclusions, the most important of which is that the traditional cost systems do not meet the process of achieving success that is sought to be achieved in the field of strategic performance evaluation provided by the balanced label card technology, which may be more important if applied to Managing the green supply chain to evaluate its performance for targeting environmental, social and other aspects.

Therefore, the most important recommendations made by the research confirm the interest in applying the balanced mark card technology in evaluating the performance of the green supply chain management