Balanced Scorecard Integration and Green Process Re-engineering to Optimize the Performance of Economic Units

• Autorzy: Raad Abidmuslim Hraiga , Ahmed Maher Muhammad Ali Fadel , Ali Abdulhassan Abbas
• Języki publikacji: EN

Abstrakty

EN

There are several ways that economic units can become more efficient in energy use and reduce carbon emissions. Through re-engineering processes and the development of a systematic approach to the management of resources, environment, and individuals, economic units can achieve the same results as their competitors by reducing costs and increasing revenues, as the re-engineering of green processes aims to prevent the use of resources in an unsustainable way. Taking a comprehensive approach to achieving sustainability and integrating the Balanced Scorecard (BCS) with green process re-engineering can help improve the overall performance of economic units. This study aims to identify the theoretical concept of the balanced scorecard and re-engineering green processes. Improving the performance of the plant research sample through integration between the balanced scorecard ling technology and the process re-engineering technology. The study relied on the main hypothesis that the application of the steps of integration of the balanced scorecard technology and the re-engineering of green processes has a role in improving the performance of the factory sample of the study. The study reaches several conclusions, the most important of which is that the application of integration steps contributes to improving the overall performance of the factory sample of the research from 63% to 75% and that there is a low, uneven, and significant imbalance of performance according to the balanced scorecard perspectives, where the performance of the financial perspective 83%, and the environmental and community perspective by performance 33%. (original abstract)

Słowa kluczowe

EN

Balanced Scorecard (BSC); Enterprise effectiveness; Energy efficiency; Green economy

PL

Strategiczna Karta Wyników; Efektywność przedsiębiorstwa; Efektywność energetyczna; Zielona gospodarka

• Czasopismo: Economics, Management and Sustainability
• Rocznik: 2023
• Tom: 8
• Numer: nr 1
• Strony: 16--33

Twórcy

autor

Raad Abidmuslim Hraiga

• University of Kerbala, Kerbala, Iraq

autor

Ahmed Maher Muhammad Ali Fadel

• University of Kufa, Najaf, Iraq

autor

Ali Abdulhassan Abbas

• University of Kerbala, Kerbala, Iraq

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Identyfikatory

DOI

10.14254/jems.2023.8-1.2