The aim of this study is to measure the effect of using the
perspectives financial and non-financial of the balanced Scorecard
on reducing costs effectively in the Syrian industrial
establishments.
This research aimed at measuring the impact of applying the
balance score card on the Efficiency of internal audit by applying
such tool in the private banks in Syria “case study of Audi- Syria
Bank (BASY)”.
This research aims to evaluate performance in the General Commission of kidney
surgical hospitalusing the Balanced Scorecard model, To achieve objectives of the
research a questionnaire was designed and applied to a sample of workers in the
hospit
al and the search is over to the following conclusions:
- the Balanced Scorecard model is best and most comprehensive tool for evaluating
the performance in the hospital because it is clearly identify what has been achieved of
financial and non-financial results.
- Lack of an integrated application of the Balanced Scorecard model inthe General
Commission of kidney surgical hospital because the customer care is not like what should
be, in addition to the fact that the work itself not satisfied the financial and the moral needs
of the workers, and the management should concentrate more on the environmental needs
and train the workers to evaluate the strategy.
- there is no statistical significant difference between the means of sample subjects
responses according the variables sex and scientific degrees.
The research presents a study and evaluation of the current situation of the
Commercial Bank of Syria and the mechanism for implementation of its operations and
goals to be achieved, through Balanced Scorecard also provides an explanation of the
c
oncept of Balanced Scorecard in terms of its dependence on four aspects are (financial -
customers - internal processes- learning and growth).
The study reached the following conclusions: that the bank has succeeded in
achieving its objectives in profitability and security of banking, but it did not succeed in
satisfying customers, in achieving the goal of improving internal operations, and it did not
succeed in achieving learning and innovation in procedures and staff .
The research was presented a set of recommendations including: Adoption of the
concept of Balanced Scorecard in performance measurement and deepen his understanding
of the culture of the bank, the need to focus attention to customers and their proposals and
to achieve satisfaction, the need for attention to improving the quality of banking
operations and provide services without errors as soon as possible, and to focus attention to
human resources at the bank and enable work to increase the degree of employee
satisfaction and improve productivity.