The Balanced Scorecard (BSC) as a Multidimensional Performance Measurement System Tool: Case the Company of Algeria Post

Abstract

This paper aimed to clarify the role that the Balanced Scorecard (BSC) as a performance measurement tool in the company of Algeria Post. The BSC is a strategic performance management system, has been proven suitable for the public sector as the financial aspect is not their only concern. The BSC is « A multidimensional performance measurement system that should serve as decision support for managers. It includes indicators of progress and delay as well as internal and external indicators. It organizes the measures in a coherent system around four balanced perspectives: financial perspective, customer perspective, internal process, learning, and growth ». (Kaplan. S & Norton, 2004, P186). This study focused to improve the company of Algeria Post overall performance, the management control systems established should be re-evaluated and its tools should be improved to ensure reactivity in the decision-making and the measuring of the company performance. Our work consists of proposing a new approach to the performance management system for the model of the BSC as a performance measurement tool in the company of Algeria Post. The purpose of this article is to answer the main question of the study: should the company rely on the balanced scorecard as a performance measurement tool to achieve its strategic goals? First able, we counted on the stages of scientific research by gathering information about the company of Algeria Post, after that to conduct our study, we opted for a qualitative approach, using documentary research, interviews, and observation as tools for data collection. In the course of our designing of the proposed model of the BSC for the company. During our design of the proposed model of the balanced scorecard for the company we decided to follow a specific methodology to obtain the desired results taking into account the governmental nature of the organization of the company’s. We deemed it necessary to apply a public sector BSC model, using a top-down principle from (Kaplan and Norton, 2014) combined with the implementation procedures described in the theoretical side by (Alain Fernandez, 2013). It is noted that through the performance indicators of the customer perspective that the company realized some respectful objectives, but most of them are short lived ones, simultaneously, the internal processes perspective was the most performing by focusing on improving the quality of electronic services and the commercial network as a whole.