هدف هذا البحث إلى قياس أثر استخدام أبعاد بطاقة الأداء المتوازن المالية و غير المالية
على تخفيض التكاليف بشكل فعال في المنشآت الصناعية السورية.
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.
References used
Kaplan, R., & Norton, D., (1992), "The Balanced Scorecard: Measures That Drive Performance", (Harvard Business Review, January‐February, issue 1992), pp. 172-180
Kaplan, R., & Norton, 'Putting the balanced scorecard to work', (Harvard Business Review, Vol. 71, no.5) 1993, pp. 134-147
Kaplan, & Norton, (2001), "Transforming the Balanced Scorecard from Performance Measurement to Strategic Management", Part 2, Accounting Horizons, Vol.15, No.1, p87