Design a mechanism to measure and evaluate the balanced performance by using strategy maps to the General Company for Ready Wear Manufacturing in Mosul /Applied research

Abstract

The study discussed the clarification of the Balanced Scorecard role in the measurement strategic performance according to the concept of strategic maps strategy and the relationship of cause and effect to give a proposal design to develop a mechanism for measuring and evaluating strategic performance of the General Company in Mosul The importance of research appears in the development of a proposed mechanism to be the cornerstone of performance measurement system that meets company needs from information and works as a system for feedback especially with the lack of a management accounting system serves the strategic and operational directions, the study found a set of conclusions the most important one is : that public company for clothing ready in Mosul have alack to efficient and effective measurement system to its  Strategic performance while emphasizing the importance of identify performance measures and accuracy in handling and taking into account the extent of objectivity when obtained to achieve their objective and carefully establishing targets and selecting improvement initiatives and the trend towards benefit from the results of the current study and indicators exhibited by measuring the performance of the company and provide management accounting information systems for the purpose of measuring and evaluating strategic performance and can Modify the strategic objectives in the light of measurement indicators and study recommended hiring R & D activities to conduct a research study of the market and the use of surveys to customer opinions, comparative studies with a number of similar companies in the inside diameter or with Arab and foreign companies which operating in the same sector as a next step in the future.