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Critical Perspectives on Accounting, 6113,P.559.

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454

07 19

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456

07 19

Integration The Cost Techniques with Balanced Scorecard for The

Purposes of Measuring and Evaluating Performance
Abstract
The effective application of the method of measuring and evaluating
performance according to the Balanced Scorecard the need for an information
system a comprehensive and integrated for internal and external environment,
Which requires the need to develop accounting information system in general
and cost management information systems to suit the particular requirements of
the environment in terms of the development of modern methods of
measurement to include the use of some methods that have proven effective in
measuring and evaluating performance.
The research problem in need of management to develop methods of
measuring and evaluating performance through the use of both financial
measures and non-financial measures that fitness and balanced through the
application of cost techniques And the possibility of integration with balanced
scorecard. Therefore, the objective of this research is to study the possibility of
providing measures of financial and other technologies through cost techniques
and integration with balanced scorecard for the purposes of measuring and
evaluating performance.
The importance of research from the fact that the process of measuring and
evaluating performance is the basic process that illustrate the potential economic
union to continue its activities in failure or success to achieve their goals, so
providing measures of financial and non-financial performance measurement
gives the unit a mission and clear about its products and services and the
processes that lead to the production of those products.
Search based on one major hypothesis: the integration of cost techniques and
balanced scorecard will improve the performance of the economic unit.
The research found a set of conclusions including: The possibility of
integration of cost techniques with balanced scorecard and provide a balanced
set of financial measures and non-financial for the purpose of measuring and
assessing the performance of the economic unit.

Key words: Performance Measures, Performance Evaluation, Balanced

Scorecard (BSC(, Financial and Non-Financial Measures, Cost Management
Techniques.