Possibility of Dependence of Comprehensive Balanced Scorecard in Evaluating Strategic Performance in Northern Cement State Company


A comprehensive performance card is one of the technologies that are based on strategic change and the re-evaluation of strategic objectives to support creative business processes. The card is connected to advanced information systems and networks to achieve high levels of performance aimed at reducing operational costs, improving quality, attention to knowledge assets and social performance, and increasing speed and flexibility by narrowing the gap between actual achievement and what should be achieved to achieve specific results. The current study tried to ask a question about the problem: Is it possible to adopt the Balanced Scorecard in evaluating the strategic performance of the surveyed company? In order to implement the balanced performance card, the research attempted to build a theoretical framework related to the evaluation of the strategic performance by adopting Balanced Scorecard technology and a practical framework that includes the development of the Balanced Scorecard to measure the strategic performance of the surveyed company and to obtain feedback from a sample of its employees. The General Company for Northern Cement was selected as the field of application for research and used questionnaire and interviews to collect data from the 48-person sample represented by first line managers, and department heads of administrative and productive divisions. The study used statistical methods, including arithmetic and standard deviations, to describe study variables, to analyze respondents' answers, and to test hypotheses.