Role of Balanced Scorecard in Evaluating Total Productive Maintenance Performance

Authors

  • Raad Abidmuslim Hraiga
  • Ahmed Maher Muhammad Ali Fadel
  • Ali Abdulhassan Abbas

DOI:

https://doi.org/10.33095/jeas.v29i135.2508

Keywords:

Balanced Scorecard, Performance Evaluation, Total Productive Maintenance, بطاقة العلامات المتوازنة، تقويم الأداء، الصيانة الإنتاجية الشاملة.

Abstract

              In light of the general inadequacy in the performance of the economic units operating in Iraq, and the contemporary developments in all the various sciences, Iraqi economic units have become obligated to use modern technologies applied around the world. Keeping abreast of these developments is done by moving away from traditional methods of evaluating performance and applying approved and accepted methods of evaluating performance. This will lead to an increase in the efficiency and effectiveness of the activities of economic units. In addition, this drives to reduce production costs. Accordingly, this study aims to clarify the application of the balanced scorecard technique and its role in evaluating the overall performance of the economic unit and the performance of total productive maintenance in particular. The study also aims to highlight the role of the balanced scorecard technique in evaluating the performance of total productive maintenance in order to develop the Iraqi industrial sector. The research selects the sulfuric acid factory in Al-Furat Company for Chemical Industries and Pesticides as a sample for the study. The most important finding is that the application of the balanced scorecard technique, based on the measures that have an impact on the overall productive maintenance, contributes to evaluating the total performance of the economic unit and evaluating total productive maintenance activities.

Paper type: Research paper.

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Published

2023-03-30

Issue

Section

Accounting Researches

How to Cite

Abidmuslim Hraiga, R., Maher Muhammad Ali Fadel, A. and Abdulhassan Abbas , A. (2023) “Role of Balanced Scorecard in Evaluating Total Productive Maintenance Performance”, Journal of Economics and Administrative Sciences, 29(135), pp. 83–99. doi:10.33095/jeas.v29i135.2508.

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