مجلة الإقتصاد الجديد
Volume 12, Numéro 2, Pages 264-278
2021-01-15

The Balanced Scorecard's Contribution To The Company's Performance

Authors : Hassani Rim . Derahmoune Hellal .

Abstract

This paper presents the Balanced Scorecard model, which designates a system for measuring and controlling performance. Its goal is to achieve a balance between financial and non-financial indicators, unlike dashboards that are based on only financial information. This article, which is descriptive and explanatory in nature, seeks to identify the factors that determine the practices of performance measurement systems by firms, and to note the possible application of the Balanced Scorecard model. As such, the question we ask is what impact can the Balanced Scorecard have on performance in the company?

Keywords

Balanced Scorecard, Performance, Performance Indicators, Strategic Alignment, Strategy Map.