Evaluation of the Financial Performance of Economic Institutions in Accordance with the Perspective of Balanced Performance Card: Examining the Case of the Algerian Electricity and Gas Company in Bouira from 2019 to 2022
Abderrahmane Bech1* , Boudjema Rahiche1
Abstract. This study aimed to highlight the importance of evaluating the financial performance in the economic establishment in the context of its endeavor towards sustainability in accordance with the balance of balanced performance card, as the study sought to assess the financial performance of the Algerian Electricity and Bouira gas company for the period of the last four years 2019, 2020, 2021, 2022, and the most important was standing Decisions, measures and procedures carried out by the Foundation in evaluating its financial performance as well as its financial strategic goals and defining various indicators and important performance standards necessary to measure and evaluate the financial performance of the company, and the study concluded that the Algerian Electricity and Gas Company has achieved acceptable financial performance and this is what the study concluded through the proposal of a form For the balanced performance card of the Algerian Electricity and Gas Company of the year 2022. The primary value of the Balanced Scorecard stems from its capacity to offer an accurate reflection of organizational performance via financial and operational metrics while filtering out redundant data not tied to core activities. Furthermore, it streamlines the flow of information and actionable goals, facilitating their comprehension and communication across all organizational levels.
Keywords: balanced scorecard, financial dimension, financial performance, Sonelgaz, balanced performance, performance evaluation