Using the Sustainability-Balanced Scorecard to Evaluate the Performance of the New Institution of Healthy Ceramics “Ceramig” in “El Ghazaouet,” Algeria

Abstract

This study aimed to highlight the importance of evaluating the overall performance of the institution through the application of the sustainability-balanced scorecard to benefit from the major pillars and perspectives on which the institution depends to assess its overall performance, so that it guides and follows it up. In addition, the use of the sustainability-balanced scorecard helped in achieving integration by benchmarking the performance of the institution against the performance of the leading institution in order to achieve excellence and competition for this institution locally, regionally and internationally. By applying the sustainability-balanced scorecard and benchmarking on the Institution of Healthy Ceramics in “El Milia” to evaluate its performance, it was shown that the institution benefited from the model. The benefit was due to both the comprehensiveness of the card which possesses five perspectives and the comparison of the actual performance to the intended performance. The set objectives may be unsuitable for the needs of the market, because we compared the actual results achieved by the Institution of Healthy Ceramics in “El Milia” to the actual results achieved by the leading institution (The New Institution of Healthy Ceramics-“Ceramig” in El Ghazaouet), obtaining logical and realistic results. Accordingly, we used the card outputs as inputs for benchmarking; hence, we benefited from the advantages of both.