دور بطاقة الأداء المتوازن في تقييم الأداء المالي للمؤسسات الاقتصادية

Abstract EN

The Process of measuring and evaluating performance in the economic institution is considered one of the most important mechanisms for monitoring the management and making rational decisions in the institution, and as a result of the lack of traditional tools in measuring and evaluating the performance of institutions, many researchers and intellectuals have led to the development of modern measurement tools through which economic institutions can measure and evaluate their overall performance and financial performance In particular, Such the balanced scorecard tool through four main dimensions: The financial dimension, after internal processes, after customers and after learning and growth.

And therefore the study recommended the necessity of achieving integration and coordination between the various measures of performance in institutions and not focusing their success on financial indicators in setting goals and setting strategies.