مدى إمكانية استخدام بطاقة الأداء المتوازن لتحديد ربحية الزبون

Abstract EN

The increase rate of competitions and technological change and due to the appearance of a number of communication companies wave led companies to search for new methods and techniques to keep face with these devilment to maintain its competitive position.

One such method is the balance score card with its four dimensions to determine the profitability of customers and acquire new customers.

The research conclude that the four dimensions of BSC; financial, process, growth and learning have an impact on customer's profitability and proves to be a good method since it has financial and non-financial measures.

The research has focused on the importance of customers in making profit and the impact of each of the four dimensions on that profitability.

A questionnaire was designed and used as a data collection tool, to achieve the research objectives the questionnaire was designed and tested.

The main hypothesis is that the balanced score card is an important tool in identifying to customer's profitability.

A number of conclusions and recommendations were given which show the role of the balanced score card in determining customer's profitability.