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مدى امكانية استخدام بطاقة الاداء المتوازن لتقييم الاداء في صناعة الاستخراج النفطي : دراسة تطبيقية في شركة نفط البصرة == Using Balanced Scorecard for Performance Evaluation in oil industry An Empirical Study in Basra Oil Company (B.O.C)
Author name:
جعفر عباس عبد الله
Supervisor name:
عبد الكريم عبد الرحيم علي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Basrah
First pages:
07T4815 - p.pdf
Abstract:
Most companies rely on traditional methods to evaluate their performance. This does not give a comprehensive view of the performance of the company, which requires the adoption of modern methods in the process of evaluating the strategic performance, including a balanced scorecard, which based on the use of financial and non - financial measures in single framework. The Balanced Scorecard enables the company to assess its performance through four perspectives : the financial perspective, the customer perspective, the internal operations perspective, and the perspective of learning and growth. This research aims to achieve a set of objectives; most important is the application of balanced scorecard to the Basra Petroleum Company for evaluating its performance in order to identify the extent of the possibility of applying the card within the environment of the oil industry. The study relied on the analytical method by relying on the data of Basra Petroleum Company for the years 2010 to 2014 using financial statements, operational budgets, production data and training data. The researcher followed the relative weighting method for all standards within the card perspectives.The hypothesis of the study, which focuses on the contribution of the balanced performance card in the strategic performance assessment of Basra Petroleum Company, was tested. The study concluded that the card contributes effectively to the process of evaluating strategic performance, especially when using the "percentage achieved" method, which compare between what achieved And what must be achieved for each of the four perspectives of the card, which enabled researcher to express the performance of one year in a single percentage.
