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التكامل بين مؤشر القيمة الاقتصادية المضافة وبطاقة الأداء المتوازن ودوره في تقييم الأداء وقيادته نحو خلق القيمة

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Academic year: 2021

Partager "التكامل بين مؤشر القيمة الاقتصادية المضافة وبطاقة الأداء المتوازن ودوره في تقييم الأداء وقيادته نحو خلق القيمة"

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         

MÂAREF (Revue académique) partie : Sciences Economiques

    19   2015    10Année -N°: 19(décembre2015 )  "             / ﻥﻴﺩﻟﺍﺭﺼﻨ ﻱﺭﻤﻨﻟﺍ 1                                                            Résumé:

Alors que l’orientation stratégique de la performance vers la création de la va-leur future tendance contemporaine de management exige une compréhensions de la manière par laquelle l’entreprise peut s’adapter avec les déférents changements de l’environnement économique il est devenu nécessaire d'inclure dans le système d’évaluation de la performance financière en plus des indicateurs financiers d’autres indicateurs non financiers. En effet le tableau de bord prospectif est venu pour assurer la bonne coordination entre ces indicateurs afin de conduire la performance vers la création de la valeur stratégique qui est mesurée par l’indicateur de valeur ajoutée économique. Les mots clés: performance performance financière tableau de bord prospectif valeur

  1        

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80                 

MÂAREF (Revue académique) partie : Sciences Economiques indicateur de valeur ajoutée économique.

                                                                                                                       

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