The scope of using Balance Scorecard (BSC) in performance Valuation for the Corporations listed on the Palestine Exchange (PEX): Case study on APIC Holding Company 2012

الموضوعات

إدارة

الملخص

The study aimed to measure the scope of using the Balanced Scorecard ( BSC ) in performance valuation for the Arab Palestinian Investment Company (APIC) and to see if the elements of the application of the Balanced Scorecard are available for the application of its four perspectives . The study relied on descriptive -analytical method through returning to many documents, such as books, previous studies and periodicals. The questionnaire list was used as the study tool to collect the Preliminary data, and then discharging and analyzing it using SPSS statistical software. The study population ,which is represented by the senior management of the company, has a size of 45 employees of the company ; the questionnaire lists were distributed to all members of the study, while 36 of them ( 80%) were retrieved and were suitable for testing purposes . The study concluded many outcomes including , the company has the elements of the application of the Balanced Scorecard, where it has an ongoing assessment of its operations and it has a clear vision and mission . In addition to that , the company also has a presence of integration between the administrative levels of the company in the implementation of the strategy. The study came to an conclusion with respect to each perspective of the Balanced Scorecard, that it has specific goals and measures for all perspectives . In the financial perspective , "increasing sales of the company " was the most important goal , where it came in the first place , constituting relative weight of 95.14% , followed by "reducing production costs " which constitutes relative weight of 41.67% , then " increasing production " came in the third place which constitutes relative weight of 30.56%, while "maximizing the share" came as the last goal which constitutes relative weight of 24.31%. The study eventually figured out that there are obstacles hinder using the Balanced Scorecard . These obstacles are divided into two categories ; the first one is related to the company itself , such as: (lack of adoption of the company's management to the idea of applying the Balanced Scorecard, the difficulty in selecting the measures ), while the second one is beyond the company control , such as: (weakness of the Palestinian economic situation as a result of its association with the Israeli economy, lack of stabile security in Palestine). Based on the findings of the study, there are several recommendations, including the need to hold training courses and workshops that are required in the areas of evaluating performance and financial and strategic planning by professional organizations ; such as Society of Accountants and the Palestinian auditors , the Palestinian Guild Leaders Association and the private Palestinian companies and the need to treat the obstacles were faced by the application of the Balanced Scorecard because of its close association with ensuring the success of the application.

روابط وملفات

التعريف والنوع

رقم الوثيقة

f1d339a3-4f1e-4ff5-96e9-9c4c883cfefd

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

2102788_1.pdf

بيانات النشر

ترجمة العنوان

مدى استخدام الأداء المتوازن (BSC) في تقيم الأداء في الشركات المساهمة المدرجة في بورصة فلسطين: دراسة حالة لشركة (أبيك - APIC 2012)

ألقاب المؤلفين

[{"name_ar":" Jabr Ibrahim El-Daour","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"Kristina Dawood Al Tarazi","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

English

المصدر والدورية

اسم المصدر

The scope of using Balance Scorecard (BSC) in performance Valuation for the Corporations listed on the Palestine Exchange (PEX): Case study on APIC Holding Company 2012

المحتوى والصفحات

عدد الصفحات

0

إشراف وإعداد

الإشراف

Jabr Ibrahim El-Daour

الإعداد

Kristina Dawood Al Tarazi

الاقتباسات الببليوغرافية