دور التكامل بين التحليل المالي وبطاقة الأداء المتوازن في تقييم الأداء المالي

Abstract

This study aimed to find out how the integration between financial analysis and the balanced scorecard is done in evaluating financial performance, by selecting a set of financial ratios, financial balance indicators, as well as the balanced scorecard, and trying to apply them to the institution under study (Grains and Dry Pulses ooperative - Shalghoum Eid-), as the study covered the period from 2018 to 2020, and this topic was chosen to find out whether cooperatives in Algeria work with traditional and modern tools, and is there a connection between these two tools within cooperatives in order to maintain the continuity of the institution, so that we concluded that There is an integration between the financial analysis and the balanced scorecard to know how to identify strengths and weaknesses in addition to achieving the goals and objectives of the institution and knowing its financial position, by evaluating its financial performance and predicting what is best for it, identifying neglected dimensions in it and thus working to improve its performance and raise its efficiency Significantly