التكامل التقني مع بطاقات العلامات المتوازنة
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454 19 07
: 1- Andersen, Bjorn & Rune, M. Meon, Integrating Benchmarking and Poor
Quality, Cost Measurement for Assisting the Quality Management Work ,
Benchmarking :An International Journal, Vol.0, No.4, 9000. 2- Bhagwat, Rajat& Sharma, Milind Kumar, Performance measurement of supply
chain management: A balanced scorecard approach", Computers & Industrial Engineering 35, P 02-45 , 2::2.
5- Blocher, Edward J., Stout, David E., Cokins, Gary ,Cost Management: A Strategic Emphasis 3th ed, McGraw- Hill Co, 2:9:.
4- Bragg, Steven M., Throughput Accounting: Aguid to Constraint Management John Wiley & Sons, Inc, New Jersey, 2::2 .
3- Drury, Colin, Cost and Management Accounting: An Introduction, 0th ed, Thomson-Learning, 2::0.
0- Drury, Colin, Management and Cost Accounting0th ed , Cengage Learning, 2::4.
2- Edmonds, Thomas P., Edmonds, Cindy D.& Tsay, Bor-Yi, Fundamental Managerial Accounting Concept ,McGraw- Hill, Irwin, 2:::.
8- Evans James R.; Lindsay, William M. , The Management and Control of Quality8th ed, South- Western, Cengage Learning, 2:99.
0- Feigenbaum, Armand V. Total Quality Control5th ed , McGraw- Hill, Inc, International Editions, New York, 9009.
10- Garrison, Ray H.& Noreen, Eric W., Managerial Accounting , 0th ed, Irwin ,McGraw-Hill,2:::.
11- Hammer, Lawrence H., Carter, William K.& Usry, Milton, F., Cost
Accounting, 99th ed, South- Western, Publishing Co.,9004. 92- Hilton, Ronald W., Managerial Accounting: Creating Value in a Dynamic
Business Enviroment0th ed McGraw- Hill Irwin, 2::3. 13- Hilton, Ronald W., Maher, Michael W.& Selto, Frank H., Cost Management:
Strategic for Business Decisions , McGraw- Hill Irwin, 2::0. 14- Hilton, Ronald W., Maher, Michael W.& Selto, Frank H.," Cost Management:
Strategic for Business Decisions , McGraw- Hill Irwin, 2:::. 15- Horngren, Charles , Foster, George& Datar, Srikant, Cost Accounting: A
Managerial Accounting 9: th ed, McGraw-Hill, Inc, 2:::. 16- Horngren, Charles T. Datar, Srikant M.& Foster, George, Cost Accounting: A
Managerial Emphasis 99th ed, Prentice Hall ,Inc, Upper Saddle River, New Jersey, 2::5.
17- Jiambalvo, James, "Managerial Accounting", John Wiley & Sons, Inc, 2::9. 18- Jiambalvo, James, "Managerial Accounting", John Wiley & Sons, Inc, 2::2.
-
455 19 07
19- Kaplan, Robert S.& Norton, David P."Linking The Balanced Scorecard to
Strategy", California Management Review, Vol.39 Issue1, 1996.
20- Kaplan, Robert S.& Norton, David P., The Balanced Scorecard- Measures
That Drive Performance , Harvard Business Review, 9002. 21- Kaplan, Robert S.& Norton, David P.,"Transforming The Balanced Scorecard
From Performance Measurement to Strategic Management: Part, American Accounting Association, Vol 93, No2, June, 2::9.
22- Labas, Michel & Euske,Ken, A conceptual and operational delineation of performance , Cambridge University Press, 2::4.
23- Menachof, David ,& Wassenberg, Otto, The Application of Benchmarking
Techniques By
24- Road Transport Companies in The United Kingdom And the Netherlands,
Transportation Journal, Vol.4:, Issue.2, Winter,2:::.
25- Mores, Wayne, Davis, James& Hart, Graves, Management Accounting : A
Strategic approach, Thomson Learning, USA, 2::2. 26- Murthy, Pabhakar D.N, Bischke, Wallace R., Warranty Management and
Product Manufacture, Springer-Velag, London, 2::0. 27- Needles, Belverd, Powers, Marian & Grosson, Susan, Financial & Managerial
Accounting, Houghton Mifflin Co, New York,2::2.
28- Neely, Andy, Mike ,Gregory & Ken, Platts, Performance Measurement
Systems Design. A literature review and research agenda, International
Journal of Operations & Production Management, Vol.93, Issue 4 ,9003
29- Rayburn, Letricia Gayle, Cost Accounting: Using a Cost Management Approach, 0th ed , Times Mirror Higher Education Group , Inc, 9000.
30- Romny, Marshal,& Steinbart, Paul ,Accounting Information System,0th ed , Prentice Hall Business Publishing,2::5.
31- Slack, Nigel &Chambers, Stuart & Robert, Johnston Operations Management
4th ed, Prentice Hall, 2::4.
32- Souissi, Mohsen & Kazunoti Ito, Integrating Target Costing and the Balanced Scorecard ,The Journal of Corporate Accounting & Finance, 2::4.
33- Weldeghiorgis , Kidusan, Performance Measurement Practices In Selected Eritrean Manufacturing Enterprises, Master thesis of Science in the Department of Business Management , University of the Free State , December,
2::4. www.jps-dir.com. 54..Zairi, M. "Benchmarking: "The Best tool for Measuring Competitiveness:
Benchmarking for Quality management & technology", 2::4 (www.can/Benchmarking.com).
-
456 19 07
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.
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