استخدام بطاقة الأداء المتوازن لتقييم أداء الشركات الصناعية: دراسة تطبيقية في شركة (Metal Drum) لتصنيع البراميل

Abstract

The past few years have seen a shift in the way strategic performance is assessed in organizations, through the use of a balanced scorecard, following the failure of traditional methods to achieve the strategic objectives of institutions, where the first appearance of a balanced scorecard in 1992 when Robert Kaplan and David Norton developed the performance measurement model Balanced strategy and performance were linked by finding a relationship between them, and this card contains four axes or dimensions (financial axis, customer, internal operations, learning and growth). This study aims to identify the extent of using the Balanced Scorecard in evaluating the performance of industrial companies in the region, through an applied study of Metal Drum Company for the manufacture of barrels as its financial statements for the year (2017 - 2018) were subjected to study and personal interviews with the company concerned, in order to evaluate its performance in the light of The study concluded: (1) The process of evaluating performance is very important in economic units, because it is very important to achieve their goals and improve their products and enhance their position in the market competition. (2) It is not possible for economic units to benefit and achieve their strategic objectives in an integrated manner through the use of the traditional accounting tool in the process of performance evaluation because that tool depends only on financial indicators in the process of performance evaluation and in this way the results are not integrated, and for these reasons dose not provide economic units to see the future and ensure their survival in the future and face that competition in the future. The researchers suggetion that economic units should not only rely on financial indicators, but it is necessary to rely on both financial and non-financial indicators in the performance evaluation process in order to ascertain the outcome of their work and clarify them fully, and that non-financial indicators are of great importance should not be ignored during the performance evaluation process. The researchers also recommend the use of the Balanced Scorecard (BSC) in the evaluation of performance, because everyone participates in its application which leads to increase and activate internal control, because if everyone does his duty diligently and precisely avoid the weaknesses of the unit.