Balanced Scorecard as an Integrated Approach to Assessing Performance Case Study of the Road Works National Company (ALTRO- Skikda)

Abstract

This study aimed to highlight the ability of the Balanced Scorecard to enhance the performance assessing process compared to the traditional methods on which the Road Works National Company (ALTRO- Skikda) depends. The study concluded that ALTRO relies on its traditional performance indicators of financial analysis, internal audit, internal control and management control, and that the use of the Balanced Scorecard in assessing the performance of ALTRO led to knowledge of performance imbalances (volatility and instability in performance in its financial and non-financial aspects) better than traditional methods