بطاقة التصويب المتوازنة كأداة لقياس الأداء

Authors

  • عبد اللطيف عبد اللطيف
  • حنان تركمان

Abstract

تعتبر بطاقة التصويب المتوازنة من الأدوات الحديثة لقياس وتقييم الأداء, وهي أداة قيمة تمكننا من فهم حالة المنظمة. كما أنها تزودنا بتوثيق مفيد للتطوير المستمر للمقاييس المستخدمة من أجل الرقابة التي توجه المنظمة باتجاه تحقيق أهدافها.

ولحداثة الموضوع أردنا أن يكون هذا البحث مدخلاً لتوضيح مفهوم بطاقة التصويب المتوازنة والفكرة الأساسية لنظام بطاقة التصويب والمحاور الرئيسة التي تبنى عليها ومزايا وفوائد استخدامها, إضافة إلى خطوات بناء البطاقة واستخدامها كأداة لقياس الأداء كبديل للميزانية, وأخيراً ذكرنا ميزات التطبيق الناجح لبطاقات التصويب.

Balanced Scorecard is a new technique of measuring performance drivers. It is a valuable tool enabling us to understand the situation of the organization. The balanced scorecard also provides us with useful documentation for continually developing implementation measures of control, which guide the organization towards achieving its goals and vision.

The research explains the concept of Balanced Scorecard and its benefits and the techniques of its proper implementation.

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Published

2019-01-31

How to Cite

1.
عبد اللطيف عا, تركمان ح. بطاقة التصويب المتوازنة كأداة لقياس الأداء. Tuj-econ [Internet]. 2019Jan.31 [cited 2024Nov.25];28(1). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/7474

Issue

Vol. 28 No. 1 (2006): العلوم الاقتصادية والقانونية

Section

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