الملخص

Budgeting several weaknesses operations suffer because of their reliance on the setup process on conventional roads leading to the presence of large deviations between the characters shown in the budgets and the actual figures, because the preparation of budgets are based on financial metrics only, without taking into consideration the standards of non-financial, so the search It aims to use financial and non-financial metrics in the process of preparing budgets through the use of balanced marks card which includes this card set of indicators that give the Department of economic unity comprehensive information on how they perform their work as involving financial measures and non-financial, such as customer satisfaction and internal processes and creations, innovations and others

الكلمات الرئيسة