![]() | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص The Balanced Scorecard is considered as a performance evaluation technique that uses both financial and non-financial measures, through five perspectives -at least- (Financial, Customers, Internal Process, Learning and Growth, and Environmental perspectives), while Theory of Constraints helps in dealing with constraints and bottlenecks that prevents the continuous flow of production and prevents the firm from achieving its objectives. The objective of the study is to suggest an approach for the integration between both the balanced scorecard (BSC) and theory of constraints (TOC), to avoid shortcomings in both techniques and maximize the expected benefits from them; also the main objective of the study is to test the suggested approach effect on strategic performance rationalization, and apply it on two industrial companies working in Egypt. The study concluded that integration between balanced scorecard and theory of constraints is possible and has a positive effect on strategic performance rationalization. Keywords: Balanced Scorecard, Theory of Constraints, Strategic Performance. |