دور التكامل بين بطاقة الأداء المتوازن و أسلوب التكاليف على أساس النشاط في تقويم الأداء : دراسة تطبيقية في معمل سمنت الكوفة

Abstract EN

The objective of the research: - To clarify the possibility of applying the Balanced Scorecard (BSC) according to costs based on the activities (ABC) in the development of the performance of the Kufa Cement Lab.

The research included in its theoretical framework to identify the concept of costs based on activities and its importance and the concept of balanced performance card and its importance, Application The Balanced Scorecard has been applied based on the costs based on the activities of the Kufa Cement Plant and the development of a proposal for the balanced performance measures of the plant.

The importance of the research: - The research derives its importance from the importance of verifying the efficiency of the performance and its adequacy, as well as clarifying the role of cost-based information system based on activities in the application of Balanced Scorecard technology.

The importance of research is the need to apply economic units to modern technologies covering all its operations and activities.

Field of application :- The General Company for Southern Cement / Kufa Cement Factory was chosen for 2015-2016 for a number of reasons: A) It is one of the economic units with influence in the national economy as well as in economic development and development.

B) The above economic unit is in urgent need of modern and accurate methods in the application of the balanced card system and the calculation of costs based on activity.

The main conclusions of the study are: - The use of financial and operational information for activity-based cost outputs that are inputs to a balanced performance card and indicate an integrated system between ABC and BSC to guide senior management and help solve the problems that can be identified In detail through the four dimensions of the Balanced Scorecard, developing the strategic vision and improving the efficiency and effectiveness of the activities.

The study recommended the development of the administrative costs and accounting of the Kufa Cement Plant to provide the necessary data to support competitiveness and the need for further studies on the application of the two modern technologies (ABC) and BSC.