Abstract the balanced scorecard despite its advantages has soon

Abstract the balanced scorecard despite its advantages has soon

Abstract
the balanced scorecard despite its advantages has soon faced harsh criticism for neglecting some
aspects pertaining to the institution that’s why several attempts to develop this card were launched
and one of its most important results was designing what is known as Sustainability Balanced
Scorecard. On this basis, we seek the application of Sustainability Balanced Scorecard in the
institution of cement of Ain Lakbira - Algeria -, through this study by attempting to add societal and
environmental dimension on this card. This study allowed us to achieve a set of results mainly the
emphasis on the importance of the overall evaluation of performance, its avoids the shortcomings of
traditional performance evaluation tools that focus on the financial end short term. And even though
this institution’s good financial performance during 20 0 from the financial perspective, this
outstanding performance in the financial perspective was covering a lower performance in other
perspectives. This study has recommended that the institution of cement of Ain Lakbira needs to
accelerate the deficiencies remedy which the Sustainability Balanced Scorecard has revealed in
order to improve the level of its overall performance, and not being misled by temporary financial
results that will disappear once the quasi-monopolistic situation experienced by the various cement
institutions disappear.
Key words: Sustainability Balanced Scorecard, Overall performance, Evaluating overall
performance, Performance indicators, Sustainable development.
1
BSC
Robert kaplan
David Norton
BSC



2






23
2::3
HARVARD BUSINESS REVIEW3
THE BALANCED SCORECARD THAT DRIVE PERFORMANCE
2::7
%21
THE BALANCED SCORECARD
2::8
5
2::7
THE AMERICAN ASSOCIATION
ACCOUNTING
APPLE ،BP CHEMICALS ،MILLIKEN ،ROCK WATER
INTEL ،COMPUTER
FMC
32
411
5
.
R.McPHAIL
%71
A.BOURGUIGNON
%83
3113
%31
%38
T. BJØRNENAK
2111
BSC
C.AX
%94 %:9
8
BSC
BSC
. %72
3111
BSC
A.BOURGUIGNON
4
N.BERLAND A.DOHOU
G.K.DEBUSK
A.D.CRABTREE
BSC
1
242
BSC
:
3118
ABC/ABM
EVA
BSC
BSC
C.BUGHIN
BSC
P.IRIBARNE
BSC
23
V.CLIVILLE
2
333 332
3112
−
−
−
3118
REISEN DE PINHO
KAPLAN
SBSC
SBSC
24:
33
8
63
0
2:85
KHD
2:89
0022222222
GICA
0202
2 2000
NA
0220
NA
3111
:112
270
CPJ 2
CRS 00
3113
LE MANAGEMENT PAR LES
PROCESSUS OU L’APPROCHE PROCESSUS
TABLEAU DE
BORD QUALITE
3115
25112
3119
TABLEAU DE
BORD ENVIRONNEMENTAL
3119
OHSAS
3122
3118
29112
SWOT
GICA
2
22
22
0
0222
‫‪3‬‬
‫انمحور انماني‬
‫تعظيم االستغالل‬
‫األمثم نألصول‬
‫محور انعمالء‬
‫تحسين‬
‫مستوى رضا‬
‫انعمالء‬
‫محور انعمهيات انداخه‬
‫االستغالل األمثم‬
‫نهطاقة اإلنتا ية‬
‫تعسيس‬
‫انربحية‬
‫انتحكم في‬
‫انتكانيف‬
‫تحسين‬
‫مستوى‬
‫انمردودية‬
‫اننمو في‬
‫حجم‬
‫زيادة‬
‫انحصة‬
‫انسوقية‬
‫انتحسين‬
‫انمتواصم‬
‫تحسين كفاءة‬
‫انعمهية‬
‫انتسويقية‬
‫تحسين كفاءة‬
‫عمهية‬
‫انصيانة‬
32
36 29
2
3121
1
TARGET
RESULT
ACHIEVED
INDICATORS
WEIGHT
PERSPECTIVE
31
2:.78
31
3121
6:.8
27.46
51
31
3121
26.6:
%65
31
311:
218.72
277.3:
27.28
31
25.44
3121
3121
2
3
4
5
3121
6
2
3
4
5
1
BSC = BALANCED SCORECARD
2
Robert KAPLAN, David NORTON: "The balanced scorecard: translating strategy into action", Harvard
Business School Publishing Corporation, BOSTON, 1996, P8.
20
3
Ingmar GEHRKE, Péter HORVÁTH: "Implementation of performance measurement: a comparative study
of French and German organizations", in performance measurement and management control, édited by
Marc J.EPSTEIN and Jean-François MANZONI, vol 12, Elsevier science Ltd, UK, 2002, P175.
4
Gerhard SPECKBACHER et al: "A descriptive analysis on the implementation of Balanced Scorecards in
German-speaking countries", Management Accounting Research, 14 (2003), P363.
5
Hanne NØRREKLIT: "The Balanced Scorecard what is the score? A rhetorical analysis of the Balanced
Scorecard", Accounting Organizations and Society, 28 (2003), P591.
6
23:
3118
7
Ruth McPHAIL et al: "Human resource managers’ perceptions of the applications and merit of the balanced
scorecard in hotels International", Journal of Hospitality Management, 27 (2008), P624.
8
Annick BOURGUIGNON et al: "The American balanced scorecard versus the French tableau de bord: the
ideological dimension", Management Accounting Research, 15 (2004), P108.
9
Christian AX, Trond BJØRNENAK: "Bundling and diffusion of management accounting Innovations - the
case of the balanced scorecard in Sweden-", Management Accounting Research, 16 (2005), P2.
10
Annick BOURGUIGNON et al: Op.cit, P108.
11
Annick BOURGUIGNON et al: "L’irréductible dimension culturelle des instruments de gestion: l’exemple
du tableau de bord et du balanced scorecard", Comptabilité-Contrôle-Audit, numéro spécial, mai2002, P15.
12
387 386
3118
13
Kiran JUDE FERNANDES et al: "Lessons from implementing the balanced scorecard in a small and
medium size manufacturing organization", Technovation, 26 (2006), P624.
14
Lars-Göran AIDEMARK: "Balanced scorecards in healthcare: experiences from trials with balanced
scorecards in five county councils", in performance measurement and management control, édited by Marc
J.EPSTEIN and Jean-François MANZONI, volume 12, Elsevier science Ltd, UK, 2002, P236.
15
2:4
3117
16
Angèle DOHOU, Nicolas BERLAND: "Mesure de la performance globale des entreprises", in:
http://www.iae.univ-poitiers.fr/afc07/Programme/PDF/p154.pdf, consulté le:13 mai 2009, P14.
17
Gerald K.DEBUSK, Aaron D.CRABTREE: "The effects of adopting the balanced scorecard on
shareholder returns", Advances in accounting, incorporating advances in international accounting, 24
(2008), P9.
18
Mandar DABHILAKAR, Lars BENGTSSON: "The role of balanced scorecard in manufacturing: a tool
for strategically aligned work on continuous improvements in production teams?", in performance
measurement and management control, édited by Marc J.EPSTEIN and Jean-François MANZONI, volume
12, Elsevier science Ltd, UK, 2002, P184.
2
19
Robert KAPLAN, David NORTON: "Comment utiliser le tableau de bord prospectif", éd:
D’ORGANISATION, Paris, 200 , P2
20
241
21
Grégory WEGMANN: "Les tableaux de bord stratégiques, analyse typologique, proposition d’un guide de
mise en place et description d’un processus d’élaboration", P , in:
http://www.strategie-aims.com/actes02/Fichiers/Wegmann.pdf, consulté le: 20.0 20 0
22
Christiane BUGHIN et al: "La performance partenariale : mythe ou réalité ? ", in La performance en
management, sous la direction de Christian CADIEU, Presse universitaire de RENNES, 2007, P94.
23
Patrick IRIBARNE: "Les tableaux de bord de la performance", 2ème édition, éd: DUNOD, Paris, 2006,
P54.
24
32:
25
Alexandros PAPALEXANDRIS et al: "An integrated methodology for putting the balanced scorecard into
Action", European management journal, Vol 23, N° 2, 2005, P215.
26
Vincent CLIVILLE: "Approche systémique et méthode multicritère pour la définition d'un système
d'indicateurs de performance", thèse de doctorat en génie industriel, université de SAVOIE, 2004, P171.
27
SBSC: SUSTAINABILITY BALANCED SCORECARD
28
OHSAS= OCCUPATIONAL HEALTH AND SAFETY ASSESMENT SERIES
29
22