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

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