Abstract

Abstract The Balanced Scorecard one of the techniques of cost management strategy and model for a comprehensive measurement and evaluation of performance because it involves an integrated framework that includes many financial metrics and non-financial, that are part of an integrated information system for the levels of various administrative, and research aims to Measure the performance of industrial companies according this new technique in (a group of industrial companies in the province of Diwaniya) for the purpose of evaluating their performance strategic in order to enable managers to make informed decisions to increase the adequacy and effectiveness of their performance and to achieve the goals of economic unity and to continue to market competition and adapt to environmental conditions that are characterized by change, restriction and so during a questionnaire distributed to a group of managers of those companies, have reached the researcher to a set of conclusions and recommendations. .

DOI:10.52113/6/2015-5-2/1-66