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|3 10.35156/1193-000-013-020
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|a eng
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|b الجزائر
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|9 549134
|a Boubakeur, Mustapha
|e Author
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|a The Balanced Scorecard as a Toolkit of Performance Measurement
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|a Le Balanced Scorecard Comme Outil de Mesure de la Performance
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|b جامعة قاصدي مرباح
|c 2018
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|a 280 - 288
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|a بحوث ومقالات
|b Article
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|b 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 At that time, there were changes in the industrial world when exclusively financial performance approach is outdated.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.
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|d Le balanced scorecard est apparu suite aux travaux de Kaplan et Norton vers 1990. C’est un outil de pilotage de la performance de l’entreprise composé de quatre axes : finances, clients, processus internes et apprentissage et développement. A cette période, il y avait des transformations dans le monde industriel ou une approche exclusivement financière de la performance est dépassée. Avec l’incorporation des actifs immatériels et l’articulation des quatre axes, chacun contribue à la réalisation des objectifs de l’autre. Ainsi, l’approche financière est améliorée par l’apport des éléments incorporels. Sa mise en oeuvre par l’entreprise qui l’a rendue orientée stratégie, nous a confirmé, tout au long de la démarche son importance comme outil fondamental de mesure de la performance globale.
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|a المؤسسات
|a الأداء المؤسسي
|a قياس الأداء
|a بطاقة الأداء المتوازن
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|b Balanced Scorecard
|b Performance
|b Intangible Assets
|b Overall Performance
|b Strategy
|b Balanced Scorecard
|b Performance
|b Actifs Immatériels
|b Performance Globale
|b Stratégie
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|4 الإدارة
|6 Management
|c 020
|e Algerian Business Performance Review
|f Mağallaẗ adā’ al-mu’assasāt al-ğazā’iriyaẗ
|l 013
|m ع13
|o 1193
|s مجلة أداء المؤسسات الجزائرية
|v 000
|x 2170-1938
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|9 30137
|a Sadaoui, Farid
|e Co-Author
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|u 1193-000-013-020.pdf
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|d y
|p y
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|a EcoLink
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|c 1015135
|d 1015135
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