تقويم وتحسين الأداء الاستراتيجي في ظل التكامل بين تقنيتي بطاقة العلامات المتوازنة والهندسة العكسية

Rp- Evaluating and Improving Strategic Performance through the Integration of Balanced Scorecard and Reverse Engineering .pdf

This research aims to examine the role of the integration of balanced scorecard and reverse engineering techniques in evaluating and improving strategic performance by reducing production costs and improving product quality, enabling them to compete with products offered in the market. To achieve the research objective, a textile factory in Hillah, and one of its factories, the Qadifa and Babylon Sewing Factory, were selected as the research sample to study the feasibility of applying the techniques proposed in the research. To obtain the necessary data and information about the men’s work suit product, the researcher made several visits to the sample factory and interviewed officials and workers. She also conducted several field trips to the markets to meet with agents who deal in men’s work suits. This was done to identify competing products and their characteristics, in preparation for selecting the competing product, which was a Chinese-made men’s work suit. The accounting records and cost reports at the sample factory were also reviewed to apply the balanced scorecard and reverse engineering techniques. Through their integration, the factory can evaluate and improve its strategic performance.
The researcher’s findings indicate that the integration of the Balanced Scorecard and reverse engineering techniques effectively contributes to evaluating and improving strategic performance and enhances the ability of the laboratory product (the research sample) to compete with other products in an environment characterized by high prices of raw materials used in the manufacture of laboratory products, which increases the cost of the final products. In addition, this integration provides the research community with new, advanced methods for analyzing the cost of its products, thus improving their quality, and grants them the ability to manage their available resources in a more scientific and efficient manner.