مقترح لتطوير انموذج بطاقة الأداء المتوازن كأداة لتقويم الأداء في ظل التنمية المستدامة د راسة تطبيقية على معمل سمنت حمام العميل في نينوى العراق

Abstract

The performance evaluation as a judgment on the administration's ability to over exploit the resources available to it as rational, it is an objective and systematic analysis of a record of the activities of the company to determine the degree of success in achieving the goals set process. As a result of the intensification of competition and the development taking place in the traditional production systems of performance evaluation models are no longer (standard costs , budgets , financial analysis) enough being based on historical data, and rely only on the financial measurements and analyzes. So it was adopting the model of balanced performance, which is newly input into the performance evaluation card being contain financial indicators and non-financial interconnected within is based on the relationship of cause and effect strategic framework, works this model to achieve a balance among the four perspectives (financial, customers, internal operations, learning and growth) within a single report and under the umbrella of the company's strategy. On this basis, the Balanced Scorecard is considered a strategic framework helps in the various levels of the company to translate its strategic objectives and plans to measurable targets process