المؤلف
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الملخص
The process of evaluating performance in economic entities important because this process reflects the method of economic entity investing its available resources according to the criteria and considerations related to its objectives in light of a range of internal and external variables that interact with the economic entity in its quest to achieve its efficiency. The best performance evaluation methods that change the outcome of these events. The Balanced Scorecard is one of the modern tools of management through which the economic entity message is translated into goals and measures based on four main pillars (financial), customer, The research focuses on how to use a balanced performance card in evaluating performance, and the research is based on the basic premise that the use of a balanced performance card in evaluating the performance of the hotel unit would To achieve better results and maintain the market status of the unit and continuity of activities, and the research aims to determine the strategic role of the Balanced Scorecard in the evaluation of performance and through the formulation of digital performance measures of the four axes, and to achieve the hypothesis of research and objectives, Descriptive and analytical method The researcher conducted an applied study at the Baghdad International Hotel, and the performance card was used through its four main counterparts in the performance evaluation of the Baghdad Hotel. The research reached a number of conclusions presented in the board and the most important when calculating the ratio of trading, Management of the economic entity in the process of performance evaluation as a basic stage of control when it represents the outputs of the function of control The process of performance evaluation is comprehensive for all activities and levels and this leads to fruitful results in the field of optimal utilization of available resources on the system M Economic entity
الكلمات الرئيسة
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