Abstract the balanced scorecard despite its advantages has soon

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Abstract the balanced scorecard despite its advantages has soon
Abstract
the balanced scorecard despite its advantages has soon faced harsh criticism for neglecting some
aspects pertaining to the institution that’s why several attempts to develop this card were launched
and one of its most important results was designing what is known as Sustainability Balanced
Scorecard. On this basis, we seek the application of Sustainability Balanced Scorecard in the
institution of cement of Ain Lakbira - Algeria -, through this study by attempting to add societal and
environmental dimension on this card. This study allowed us to achieve a set of results mainly the
emphasis on the importance of the overall evaluation of performance, its avoids the shortcomings of
traditional performance evaluation tools that focus on the financial end short term. And even though
this institution’s good financial performance during 20 0 from the financial perspective, this
outstanding performance in the financial perspective was covering a lower performance in other
perspectives. This study has recommended that the institution of cement of Ain Lakbira needs to
accelerate the deficiencies remedy which the Sustainability Balanced Scorecard has revealed in
order to improve the level of its overall performance, and not being misled by temporary financial
results that will disappear once the quasi-monopolistic situation experienced by the various cement
institutions disappear.
Key words: Sustainability Balanced Scorecard, Overall performance, Evaluating overall
performance, Performance indicators, Sustainable development.
1
BSC
Robert kaplan
David Norton
BSC

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2
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23
2::3
HARVARD BUSINESS REVIEW3
THE BALANCED SCORECARD THAT DRIVE PERFORMANCE
2::7
%21
THE BALANCED SCORECARD
2::8
5
2::7
THE AMERICAN ASSOCIATION
ACCOUNTING
APPLE ،BP CHEMICALS ،MILLIKEN ،ROCK WATER
INTEL ،COMPUTER
FMC
32
411
5
.
R.McPHAIL
%71
A.BOURGUIGNON
%83
3113
%31
%38
T. BJØRNENAK
2111
BSC
C.AX
%94 %:9
8
BSC
BSC
. %72
3111
BSC
A.BOURGUIGNON
4
N.BERLAND A.DOHOU
G.K.DEBUSK
A.D.CRABTREE
BSC
1
242
BSC
:
3118
ABC/ABM
EVA
BSC
BSC
C.BUGHIN
BSC
P.IRIBARNE
BSC
23
V.CLIVILLE
2
333 332
3112
−
−
−
3118
REISEN DE PINHO
KAPLAN
SBSC
SBSC
24:
33
8
63
0
2:85
KHD
2:89
0022222222
GICA
0202
2 2000
NA
0220
NA
3111
:112
270
CPJ 2
CRS 00
3113
LE MANAGEMENT PAR LES
PROCESSUS OU L’APPROCHE PROCESSUS
TABLEAU DE
BORD QUALITE
3115
25112
3119
TABLEAU DE
BORD ENVIRONNEMENTAL
3119
OHSAS
3122
3118
29112
SWOT
GICA
2
22
22
0
0222
‫‪3‬‬
‫انمحور انماني‬
‫تعظيم االستغالل‬
‫األمثم نألصول‬
‫محور انعمالء‬
‫تحسين‬
‫مستوى رضا‬
‫انعمالء‬
‫محور انعمهيات انداخه‬
‫االستغالل األمثم‬
‫نهطاقة اإلنتا ية‬
‫تعسيس‬
‫انربحية‬
‫انتحكم في‬
‫انتكانيف‬
‫تحسين‬
‫مستوى‬
‫انمردودية‬
‫اننمو في‬
‫حجم‬
‫زيادة‬
‫انحصة‬
‫انسوقية‬
‫انتحسين‬
‫انمتواصم‬
‫تحسين كفاءة‬
‫انعمهية‬
‫انتسويقية‬
‫تحسين كفاءة‬
‫عمهية‬
‫انصيانة‬
32
36 29
2
3121
1
TARGET
RESULT
ACHIEVED
INDICATORS
WEIGHT
PERSPECTIVE
31
2:.78
31
3121
6:.8
27.46
51
31
3121
26.6:
%65
31
311:
218.72
277.3:
27.28
31
25.44
3121
3121
2
3
4
5
3121
6
2
3
4
5
1
BSC = BALANCED SCORECARD
2
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32:
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27
SBSC: SUSTAINABILITY BALANCED SCORECARD
28
OHSAS= OCCUPATIONAL HEALTH AND SAFETY ASSESMENT SERIES
29
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