The effect of using the balanced scorecard (BSC) on reducing banking services costs – An applied study on commercial banks in Palestine –

أثر استخدام بطاقة الأداء المتوازن في تخفیض تكاليف الخدمات المصرفية – دراسة تطبيقية على البنوك التجارية في فلسطين –

المؤلفون

  • Khaled Muhammad Al- Madhoun

الكلمات المفتاحية:

بطاقة الأداء المتوازن
البنوك التجارية
تخفيض التكاليف

الملخص

The study aimed to measure the effect of the Balanced Scorecard (BSC), with its four dimensions (financial, clients, internal operations, learning and growth) on reducing banking services costs in commercial banks in Palestine. The study used the descriptive, analytical, and also the regression analysis methods. The study depends on the questionnaire which was addressed, to (general manager, financial director, observer, head of accounting department). The study sample contained (47) employees working in commercial banks in Palestine. The study results showed a significant effect of using the Balanced Scorecard (BSC) and its four dimensions (financial, clients, internal operations, learning and growth) on reducing banking services costs in commercial banks in Palestine, The study recommended the necessity for commercial banks departments in Palestine to pay more attention to clarifying the importance of the Balanced Scorecard (BSC) method, which is one of the modern methods of accounting and its role in reducing banking services costs. And developing service cost plans using the Balanced Scorecard (BSC) and paying attention to all dimensions of the Balanced Scorecard for its role in reducing the costs of the services provided.

السيرة الشخصية للمؤلف

Khaled Muhammad Al- Madhoun

 

College of Business and Finance Administration || University of Palestine || Palestine

التنزيلات

منشور

2021-09-28

كيفية الاقتباس

Khaled Muhammad Al- Madhoun. (2021). The effect of using the balanced scorecard (BSC) on reducing banking services costs – An applied study on commercial banks in Palestine –: أثر استخدام بطاقة الأداء المتوازن في تخفیض تكاليف الخدمات المصرفية – دراسة تطبيقية على البنوك التجارية في فلسطين –. مجلة العلوم الإقتصادية و الإدارية و القانونية, 5(18), 108–88. https://doi.org/10.26389/AJSRP.K060321

إصدار

القسم

محتوى العدد