Use of Balanced Score card to measure the strategic performance of Laghouat Mills

Abstract

The objective of this study is to present a model for the implementation of the Balanced ScoreCard to measure the strategic performance at Laghouat   Mills Company during the period 2014-2017. In the theoretical aspect, we discussed the concept of measuring  strategic performance and the most important measurement  models, and focused on Balanced Score Card  model, On the practical side, the perspectives of the Balanced Scorecard have been applied in the process of evaluation and  measurement of strategic performance. The study has reached the importance of this card in measuring of financial and non-financial performance as well as in the short and long term, and that the company attaches great importance to the customers, learning and growth perspectives, which helps it to achieve their strategic objectives and ensure excellence and continuity.