تفعيل دور نظم المعلومات المحاسبية في تقويم وتحسين الأداء الأستراتيجي باستعمال التكامل بين تقنيتي بطاقة العلامات المتوازنة وإعادة هندسة العمليات

Activate the role of accounting information systems in evaluating & improving strategic performance by using the integration of Techniques Balanced Scorecard & Business Process Reengineering

The research aims at reviewing some aspects of the role of AIS in evaluating and improving strategic performance in light of the modern business environment variables, As well as providing a scientific and philosophical framework for some of the modern techniques for managing the strategic costs represented in Balanced Scorecard and re-engineering the processes and an indication of integration between the BSC and BRP and its importance in the evaluation and improvement of strategic performance . The data obtained from The Diwaniyah Tire Factory as a sample research For the purpose of analysis by using BSC technique to evaluate strategic performance as well as relying on the BSC metrics results in improving the deficiencies and supporting the strengths in Strategic performance by implementing the BRP including important tools such as Reverse engineering, which include Benchmark method.

The Research reached several conclusions. the most important that For the importance of accounting information systems Large as the main source of information that can be provided which helps in the process of evaluating and improving strategic performance in light of the reliance on modern technologies for strategic cost management.

In view of the conclusions , the researcher suggested several recommendations , the most important is to develop the capabilities of accounting information systems by establishing an advanced database is concerned with providing information on the products of the factory The research sample and its competing products that allows of making the appropriate decisions On making adjustments to the specifications of the factory products and in the form that leads to the improvement of their value to increase the base Quality and cost reduction .