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454 19 07

: 1- Andersen, Bjorn & Rune, M. Meon, Integrating Benchmarking and Poor

Quality, Cost Measurement for Assisting the Quality Management Work ,

Benchmarking :An International Journal, Vol.0, No.4, 9000. 2- Bhagwat, Rajat& Sharma, Milind Kumar, Performance measurement of supply

chain management: A balanced scorecard approach", Computers & Industrial Engineering 35, P 02-45 , 2::2.

5- Blocher, Edward J., Stout, David E., Cokins, Gary ,Cost Management: A Strategic Emphasis 3th ed, McGraw- Hill Co, 2:9:.

4- Bragg, Steven M., Throughput Accounting: Aguid to Constraint Management John Wiley & Sons, Inc, New Jersey, 2::2 .

3- Drury, Colin, Cost and Management Accounting: An Introduction, 0th ed, Thomson-Learning, 2::0.

0- Drury, Colin, Management and Cost Accounting0th ed , Cengage Learning, 2::4.

2- Edmonds, Thomas P., Edmonds, Cindy D.& Tsay, Bor-Yi, Fundamental Managerial Accounting Concept ,McGraw- Hill, Irwin, 2:::.

8- Evans James R.; Lindsay, William M. , The Management and Control of Quality8th ed, South- Western, Cengage Learning, 2:99.

0- Feigenbaum, Armand V. Total Quality Control5th ed , McGraw- Hill, Inc, International Editions, New York, 9009.

10- Garrison, Ray H.& Noreen, Eric W., Managerial Accounting , 0th ed, Irwin ,McGraw-Hill,2:::.

11- Hammer, Lawrence H., Carter, William K.& Usry, Milton, F., Cost

Accounting, 99th ed, South- Western, Publishing Co.,9004. 92- Hilton, Ronald W., Managerial Accounting: Creating Value in a Dynamic

Business Enviroment0th ed McGraw- Hill Irwin, 2::3. 13- Hilton, Ronald W., Maher, Michael W.& Selto, Frank H., Cost Management:

Strategic for Business Decisions , McGraw- Hill Irwin, 2::0. 14- Hilton, Ronald W., Maher, Michael W.& Selto, Frank H.," Cost Management:

Strategic for Business Decisions , McGraw- Hill Irwin, 2:::. 15- Horngren, Charles , Foster, George& Datar, Srikant, Cost Accounting: A

Managerial Accounting 9: th ed, McGraw-Hill, Inc, 2:::. 16- Horngren, Charles T. Datar, Srikant M.& Foster, George, Cost Accounting: A

Managerial Emphasis 99th ed, Prentice Hall ,Inc, Upper Saddle River, New Jersey, 2::5.

17- Jiambalvo, James, "Managerial Accounting", John Wiley & Sons, Inc, 2::9. 18- Jiambalvo, James, "Managerial Accounting", John Wiley & Sons, Inc, 2::2.

455 19 07

19- Kaplan, Robert S.& Norton, David P."Linking The Balanced Scorecard to

Strategy", California Management Review, Vol.39 Issue1, 1996.

20- Kaplan, Robert S.& Norton, David P., The Balanced Scorecard- Measures

That Drive Performance , Harvard Business Review, 9002. 21- Kaplan, Robert S.& Norton, David P.,"Transforming The Balanced Scorecard

From Performance Measurement to Strategic Management: Part, American Accounting Association, Vol 93, No2, June, 2::9.

22- Labas, Michel & Euske,Ken, A conceptual and operational delineation of performance , Cambridge University Press, 2::4.

23- Menachof, David ,& Wassenberg, Otto, The Application of Benchmarking

Techniques By

24- Road Transport Companies in The United Kingdom And the Netherlands,

Transportation Journal, Vol.4:, Issue.2, Winter,2:::.

25- Mores, Wayne, Davis, James& Hart, Graves, Management Accounting : A

Strategic approach, Thomson Learning, USA, 2::2. 26- Murthy, Pabhakar D.N, Bischke, Wallace R., Warranty Management and

Product Manufacture, Springer-Velag, London, 2::0. 27- Needles, Belverd, Powers, Marian & Grosson, Susan, Financial & Managerial

Accounting, Houghton Mifflin Co, New York,2::2.

28- Neely, Andy, Mike ,Gregory & Ken, Platts, Performance Measurement

Systems Design. A literature review and research agenda, International

Journal of Operations & Production Management, Vol.93, Issue 4 ,9003

29- Rayburn, Letricia Gayle, Cost Accounting: Using a Cost Management Approach, 0th ed , Times Mirror Higher Education Group , Inc, 9000.

30- Romny, Marshal,& Steinbart, Paul ,Accounting Information System,0th ed , Prentice Hall Business Publishing,2::5.

31- Slack, Nigel &Chambers, Stuart & Robert, Johnston Operations Management

4th ed, Prentice Hall, 2::4.

32- Souissi, Mohsen & Kazunoti Ito, Integrating Target Costing and the Balanced Scorecard ,The Journal of Corporate Accounting & Finance, 2::4.

33- Weldeghiorgis , Kidusan, Performance Measurement Practices In Selected Eritrean Manufacturing Enterprises, Master thesis of Science in the Department of Business Management , University of the Free State , December,

2::4. www.jps-dir.com. 54..Zairi, M. "Benchmarking: "The Best tool for Measuring Competitiveness:

Benchmarking for Quality management & technology", 2::4 (www.can/Benchmarking.com).

456 19 07

Integration The Cost Techniques with Balanced Scorecard for The

Purposes of Measuring and Evaluating Performance 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.

Key words: Performance Measures, Performance Evaluation, Balanced Scorecard (BSC(, Financial and Non-Financial Measures, Cost Management Techniques.