USING THE SUSTAINABLE BALANCED SCORE CARD AS A MODEL FOR COST MANAGEMENT TOOLS TO EVALUATE THE ORGANIZATIONAL PERFORMANCE OF INDUSTRIAL COMPANIESAPPLIED FIELD RESEARCH IN THE GENERAL COMPANY FOR RUBBER AND TIRE INDUSTRIES
Keywords:
Cost Management Tools, Balanced Score Card, Sustainable Balanced Score CardAbstract
The nature of business institutions and organizations' work is competitive in accordance with ongoing developments in global markets, especially in the world of advanced manufacturing. It was necessary for business institutions and organizations to invent modern tools to conduct their work in line with these developments. Perhaps the most prominent of these tools that senior management relies on are cost management tools, which include a set of tools that help senior management achieve its goals. The most prominent of these tools is the balanced score card. The balanced score card aims to evaluate government institutions' organizational performance in the field of cost and administrative accounting based on a set of financial and nonfinancial indicators
References
Dobni, C Brooke, (2011), “The relationship between innovation orientation and organizational performance”, International Journal of Innovation and Learning, Vol. 10, No.3: 226-240.
Moke, E. (2012). Relationships Between Organizational Climate and Empowerment of Nurses in Hong Kong, Nurses Review, 10 (3), 1-19.
Sanjar , Mary and Levin , M , (2012) , Using Old Stuff in New Ways: Innovation as A Case Evolutionary Tinkering , Journal of Policy Analysis And Management , Vol, 11 , No , 1. 110 .
Tarja, S. Milna, S. Pauli, P. Diane, (2012), Work empowerment as experienced by head nurse, Journal of Nursing Management, Vol. 13, No.2.
Bruggeman , w., &Moreels , k. Time-Driven Activity Based costing aNew paradigm in cost Management . Bimac Newsletter, May 2003.
Popa , Simona The Balanced Scorecard, translating Strategh into results the Ninth lnternational conference,lnvestments and Economic Tecovery , 2009.
Kaplan , R.S.,&David, The Balanced Screcard-Measures That Drive Performance .Harvard BusinessReview, Jan-Feb, 1992.
Kaplan, Robert S. &Norton . David the Balanced Scorecard,Translating Strategy in to Action , Harvard Business School Press, Boston,Massachusetts. USA. 1996.
Maccarrone , Using ABM to Redesign corporate staff Units. Business process Management Journal. 1999.
Rickards . R.C. Setting benchmarks and lnterational Journal .data envelopment analysis .Benchmarking: An lnternational Journal ,2003
Rivard, S., L. Raymond, & D. Verreault, "Resource – Based View and Competitive Strategy: An Integrated Model of the Contribution of IT to Firm Performance", The Journal of Strategic Information Systems, Vol. 15, Iss. 1, March 2006.
Ritter , M. The use of balanced scorecards in the strategic management of corporat communicating communations An lnternationa Journal,2003.
Cappelletti., L. (2012). Le contrôle de gestion de l'immatériel: une nouvelle approche du capital humain. Dunod, Paris, 2012, p. 8.
Centre des jeunes dirigeants (CJD), (2004). le guide de la performance globale, Editions d’Organisation, Paris, p. 10.
Garrison ,Ray H.,D.B.A. CPA & Eric W. Noreen , " Management Accounting" , 9th ed. McGraw – Hill , 2000.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.