Integration The Cost Techniques with  Balanced Scorecard for The Purposes  of Measuring and Evaluating Performance

	Integration The Cost Techniques with Balanced Scorecard for The Purposes of Measuring and Evaluating Performance
journal of Economics And Administrative Sciences/ University of baghdad
Article 1, Volume 19, Issue 70, 2013, Pages 434-456
Abstract
The effective application of the method of measuring and evaluating performance according to the Balanced Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance. The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non-financial measures that fitness and balanced through the application of cost techniques And the possibility of integration with balanced scorecard. Therefore, the objective of this research is to study the possibility of providing measures of financial and other technologies through cost techniques and integration with balanced scorecard for the purposes of measuring and evaluating performance. The importance of research from the fact that the process of measuring and evaluating performance is the basic process that illustrate the potential economic union to continue its activities in failure or success to achieve their goals, so providing measures of financial and non-financial performance measurement gives the unit a mission and clear about its products and services and the processes that lead to the production of those products. Search based on one major hypothesis: the integration of cost techniques and balanced scorecard will improve the performance of the economic unit. The research found a set of conclusions including: The possibility of integration of cost techniques with balanced scorecard and provide a balanced set of financial measures and non-financial for the purpose of measuring and assessing the performance of the economic unit.
Keywords
Performance Measures; performance evaluation; Balanced scorecard; Financial and Non; financial measures; Cost Management Techniques

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