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نظم قياس الأداء الاستراتيجي : أهمية الدور ومشاكل التطبيق

العنوان المترجم: Strategic Performance Measurement Systems: The Importance of Role and Application Problems
المصدر: العلوم الاقتصادية
الناشر: جامعة البصرة - كلية الإدارة والاقتصاد
المؤلف الرئيسي: المظفر، مهند محمد (مؤلف)
مؤلفين آخرين: الجبوري، نصيف جاسم محمد علي (م. مشارك)
المجلد/العدد: مج10, ع40
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2015
الشهر: كانون الأول
الصفحات: 196 - 222
DOI: 10.33762/0672-010-040-007
ISSN: 1814-9669
رقم MD: 807277
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
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المستخلص: Strategic performance measurement systems are taking a wide attention by academics and professionals alike, and this interest has been focused largely on the vital role played by these systems in the organization, and its impact on the organization to achieve its strategic goals. As studies and research have shown, that change in the environment surrounding the organization from the relative stability in the markets, products, competition and the other, to constant flexibility and change, led to make traditional-based measurement systems inability to give a true picture of organization's performance, and thus failed to provide decision makers with information that help in making the right decision. So, strategic performance measurement systems emerged as a means to overcome the shortcomings of the traditional performance measurement systems through the adoption of non- financial metrics, along with financial metrics. Despite major developments in the strategic performance measurement systems, but it kept the gap between the measurement of strategic performance for the organization as a whole, and assessment of subunits managers, which are based on the financial dimension only. This is what the researchers sought to clarify and drawing attention to the importance of treatment and fined appropriate solutions to it.

ISSN: 1814-9669