The balanced scorecard as a toolkit of performance measurement
Other Title(s)
Le balanced scorecard comme outil de mesure de la performance
Joint Authors
Source
Algerian Business Performance Review
Issue
Vol. 2018, Issue 13 (30 Jun. 2018)9 p.
Publisher
Publication Date
2018-06-30
Country of Publication
Algeria
No. of Pages
9
Main Subjects
Abstract EN
The balanced scorecard appeared following the work of Kaplan and Norton in 1990.
It is an enterprise performance management tool which consists of four areas: finance, customers, internal processes and learning and development.
At that time, there were changes in the industrial world when exclusively financial performance approach is outdated.
With the incorporation of intangible assets and the articulation of the four axes, each one of them contributes to the objectives of the other.
Thus, the financial approach is enhanced by the contribution of intangibles.
Its implementation by the company which is focused strategy, confirmed us throughout the process its importance as a fundamental tool for measuring all the sides of performance.
Abstract FRE
Le baianced scorecard est apparu suite aux travaux de Kaplan et Norton vers 1990.
C’est un outil de pilotage de la performance de l'entreprise composé de quatre axes : finances, clients, processus internes et apprentissage et développement.
A cette pérrode.
il y avait des transformations dans le monde industriel ou une approche exclusivement financière de la performance est dépassée.
Avec lincorporation des actifs immatériels et l'articulation des quatre axes, chacun contribue à la réalisation des objectifs de l'autre.
Ainsi, l’approche financière est améliorée par l'apport des éléments incorporels.
Sa mise en oeuvre par l'entreprise qui l'a rendue orientée stratégie, nous a confirmé, tout au long de la démarche son importance comme outil fondamental de mesure de la performance globale.
American Psychological Association (APA)
Sadawi, Farid& Bu Bakr, Mustafa. 2018. The balanced scorecard as a toolkit of performance measurement. Algerian Business Performance Review،Vol. 2018, no. 13.
https://search.emarefa.net/detail/BIM-883561
Modern Language Association (MLA)
Sadawi, Farid& Bu Bakr, Mustafa. The balanced scorecard as a toolkit of performance measurement. Algerian Business Performance Review No. 13 (2018).
https://search.emarefa.net/detail/BIM-883561
American Medical Association (AMA)
Sadawi, Farid& Bu Bakr, Mustafa. The balanced scorecard as a toolkit of performance measurement. Algerian Business Performance Review. 2018. Vol. 2018, no. 13.
https://search.emarefa.net/detail/BIM-883561
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references
Record ID
BIM-883561
