دراسات اقتصادية
Volume 3, Numéro 1, Pages 65-98

The Balanced Scorecard As A Modern Method Of Assessing The Performance Of Algerian Enterprises – A Case Study On Milk And Its Derivatives Production Units

الكاتب : Chorfi Moncef . Benterki Azzedine .

الملخص

This study aims to address the difficulties of traditional management tools which unable to analyze new variables in the institution environment. The most of these tools have become unable to Evaluation the performance properly; causing most of the institutions to Look for better tools enable accurate Evaluation of their performance on the one hand and help them make sound decisions in the long term on the other. the subject is modern so we’ll want to be this study gateway to clarify the concept of Balanced Scorecard, The main idea underlying, as well to steps of building card and the extent of use in evaluating the performance of Milk production units in Algeria, statistical analysis result has shown that there is Accepted interest in the use of balance scorecard approach by the study sample.

الكلمات المفتاحية

Axes, Balanced Scorecard, Measure and Evaluation, Performance, Strategic.