استعمال مراقبي الحسابات لبطاقة الأداء المتوازن للتحقق من فرض الاستمرارية على وفق معيار التدقيق الدولي 570/ دراسة حالة في شركة مصافي الجنوب- شركة عامة
Abstract
نتيجةً لتسارع التغيرات في أنظمة إدارة الوحدات الاقتصادية واستجابةً للتطورات الحاصلة في طبيعة تنفيذ الأنشطة التكنلوجية وما رافق ذلك من ازدياد في حدة المنافسة ، ولأغراض تلبية احتياجات جمهور المستفيدين فيما يتعلق بتقييم مدى تحقيق الأهداف الاستراتيجية للوحدة الاقتصادية والتحقق من قدرتها على الاستمرار ، مما دعا الباحثين إلى تسليط الضوء في إمكانية استعمال بطاقة الأداء المتوازن للتحقق من استمرارية الوحدات الاقتصادية على وفق معيار التدقيق الدولي/570 ، وتوصل إلى عدة نتائج وكان أهمها ، وجود تطور مستمر لمعدل هامش الربح الصافي في حين كان هناك تطور نسبي في كل من معدل دوران الأصول ومعدل العائد على الاستثمار وعلى مدى سنوات البحث ، وتقدم الباحث بمجموعة من التوصيات من أبــــــرزها ، استعمال مراقبي الحسابات لأبعاد بطاقة الأداء المتوازن بهدف التحقق من قدرة الوحدات الاقتصادية على الاستمرار في قطاع الأعمال .
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