المنظور الاستراتيجي لاستخدام أنموذج بطاقة الأداء المتوازن محاسبيا وأوجه القصور

Abstract

The balanced scorecard model is a remarkable development in the
field of management accounting as a new approach in the evaluation of the
performance because it contains financial and non-financial indicators and it
is interrelated within a strategic framework based on a relationship of cause
and effect. This model works to achieve balance among the indicators
pertaining to perspectives (financial, customers, internal processes, learning
and growth) into a single report under the umbrella of the company's
strategy for achieving the objective of the company.
This model has emerged after confirmation of failure of traditional
models of performance evaluation, which was based on financial indicators
only on historical data therefore; it does not have the future vision of
crossing the company's strategy in the long term. On this basis, the balanced
scorecard is a general strategic framework to assist the
various levels of the company and translate its
objectives and strategic plans to the objectives of the
process which can be measured accurately with the guidance of individual performance by linking strategy and the functions of
the company's vision of working through the four dimensions.