الخزعلي موفق

Balanced Scorecard and Re-engineering are considered continuation for the development of administrial thought and techniques relying upon strategic change as well as re-evaluating strategic goals to support the processes of creative work. This field is motivated by systems and advanced data networks so as to achieve high levels of performance which seek to decrease operational costs and to improve quality in addition to inhance speed and flexibility via bridging the gap of what is existing and what ought to exist as far as actual a achievement is concerned. The present study aims at specifying the possibility of re-engineering the company under study through analyzing its performance according to balanced scorecard. The financial analysis has been made use of relying upon data company documents as well as the statistical analysis through designing a checklist to investigate the customer’s satisfaction and a questionnaire to survey the employee satisfaction. The two methods of analysis have proved the decrease of performance on the part of the company studied. The study has reached a number of conclusions, the most important of which are the following : The decrease in the indicators of the financial performance of company and its inefficiency and ineffectiveness in growing profits, which results in affecting the net revenue as well as the ratio of growth of sales that was reflected upon the customers satisfaction and maintaining. The study concludes with a number of general recommendations as well as special ones concerning the company under study; the most important of which are the following: The necessity of applying the two approaches of re-engineering and balanced scorecard; The necessity to increase the support for the supreme administration in order to present the necessary framework for organizational change; The obligation of re-evaluating the strategic attitude of the company.