مجلة أداء المؤسسات الجزائرية
Volume 7, Numéro 3, Pages 280-288
2018-08-19
The Balanced Scorecard As A Toolkit Of Performance Measurement
Authors : Boubakeur Mustapha . Sadaoui Farid .
Abstract
The balanced scorecard appeared following the work of Kaplan and Norton in 1990. It is an enterprise performance management tool which consists of four areas: finance, customers, internal processes and learning and development. At that time, there were changes in the industrial world when exclusively financial performance approach is outdated. With the incorporation of intangible assets and the articulation of the four axes, each one of them contributes to the objectives of the other. Thus, the financial approach is enhanced by the contribution of intangibles. Its implementation by the company which is focused strategy, confirmed us throughout the process its importance as a fundamental tool for measuring all the sides of performance.
Keywords
Key words: balanced scorecard, performance, intangible assets, overall performance, strategy
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