Arab Journal of Administration المجلة العربية للإدارة


In modern business environment, Companies always are trying to change their strategic policies in order to reach what they purpose in the future. This change requires taking managerial procedures and decisions usually taken after a principle stage called “assessing and evaluating decision”, because the ability to evaluate something is the basic index of capability to manage and master it, and this is the essential and strategic role that distinguishes the management control tools in general and balance scorecard specifically. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by economic institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of economic institutions under scarcity of resources and competition of activities to gain as much as possible, This need increases academically to develop this standard in the aim at portioning allocated resources during application So this paper shows the importance of this tool applications at economic companies, of course after trying to adapt its key points according sustainable development principles in order to be modern in evaluating and assessing sustainable balanced scored, by creating a model to this card and trying to apply them on a company called “Hodna” milk in M’sila. One of the most important results of the study are as follows: The institution that kept pace with the evolution of modern management accounting and, in particular, in the field of management control, through the application of the sustainable balance scorecard. Sustainable balance scorecard represents a model process of air-conditioning system card of balanced performance through integration of environmental indicators and social performance of the community, to complete the process of measurement and evaluation in the context of sustainable development and the one that controls access to sustainable balanced performance.