A lecturer from Collage of Administration and Economics /Kerbala University has published a scientific study for Iraq Journal for Administrative Sciences
Dr. Salah Mahdi Jawad says that the aim of research to give a basic idea of ​​evaluating the performance of economic units by applying the balanced score card technology which is superior in its application not only for the financial aspect, but also for the non-financial side. To achieve the goal of the research, the researcher used data that reflect the reality of the factory, the research sample, as well as the field experience and personal interviews. The research reached many conclusions, the most important of which is the traditional cost systems do not satisfy the process of achieving success that economic units in general and the sulfuric acid plant in particular due to its interest in the financial aspect without focusing on the non-financial aspects. Accordingly, the recommendations reached underscore the need to pay attention to the application of the balanced scorecard technology aimed at evaluating the strategic performance. Key words: strategic performance evaluation ,balanced scorecard