تطبيق تقنية بطاقة العلامات المتوازنة في تقويم الأداء الاستراتيجي : دراسة تطبيقية في مصنع إطارات الديوانية للمدة 2016-2017

Abstract EN

The research aims to review aspects of the role of balanced scorecard technology in evaluating the strategic performance considering the modern business environment variables, highlighted by the fierce competition with foreign products in the market.

The Diwaniyah Tire Factory data for the period (2016-2017) is used as a sample for analysis using balanced scorecard technology to evaluate the strategic performance.

The research reached several conclusions, the most important of which is that the balanced scorecard technology is an important and effective technique for evaluating strategic performance.

It is reliance on the financial and non-financial standards within its six counterparts to provide a comprehensive overview covering all aspects of strategic performance, to identify weaknesses and strengths and help the economic units to guide their future performance in a consistent manner.

The achievement of its strategic objectives, the most important of which is sales growth, cost reduction, and competitive advantage.

According to the conclusions, several recommendations are suggested, the most important of which is the reliance on a set of financial and non-financial standards within the technology of the scorecard in the evaluation of strategic performance without financial standards only.

This application contributes to the diagnosis of weak and strong strategic performance areas in a more accurate and comprehensive aspects of the performance of the economic unit.

The accuracy of the selection criteria that achieve the goal of the evaluation process and attention to the quality of information required to implement different performance measures.