الأداء تغير في المنظور و تطور في القياس : دراسة حالة مجمع صيدال

Abstract EN

The aim of this study is to contribute to a better understanding of the performance meaning and measuring especially when what has to be measured keeps changing and when we talk about performance measurement, we talk about the Balanced Scorecard approach or the "BSC" because since its emergency at the beginning of 1990s, numerous companies have adopted it After a review of the relevant literature, obtained results shows that the BSC translate the vision and SAIDAL’s strategy, but actually the group don’t use this card in its decision making, it’s just an instrument that use for presenting it to the auditors.

Finally, we conclude this study by the limits of the BSC in SAIDAL, and we provide some suggestions to adjust these limits.