بطاقة الأداء المتوازن (BSC) كأداة للتنبؤ بالتعثر المالي : دراسة على الشركات المدرجة في بورصة فلسطين
Date
2020-06-07
Authors
اعتدال محمد روبين محمد حسين سياج
Etedal Robeen Mohamad Siaj
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
This study aims at examining the possibility of constructing a logistic model for the balanced performance card that is able to predict financial struggles or faltering within companies registered in Palestine`s stock exchange market. The researcher employed the descriptive-analytical method of research. The study`s population consists of companies enlisted in Palestine`s stock exchange market which are (48) ones. (25) of which were intentionally chosen as the intentional sample. The researcher used the financial statements of the aforementioned companies in the years ( 2011-2018) as a data collection tool as well as conducting interviews with financial managers from said companies in addition to books, articles and previous studies.
The study reached several findings that are summarized by the ability of the logistic model in the financial dimension , running operations ,learning and growth of the balanced performance card to predict the financial faltering. On the other hand, the socio-environmental model showcased a disadvantage in predicting any financial falter. The ability of the final model of the card to predict financial hardship reached 88% in the year 2013. The B model came out with two indexes related to the cost of borrowed money as well as the number of employees who contribute in providing high quality services that enable the company to get necessary traded assets to cover its short term commitments for clients. These two indexes have the capacity to foresee any upcoming financial trouble.
Conclusively, the study advises firms or companies not to depend on financial indexes alone for predicting financial situation but to take for account non-financial ones that use production operations, clients, learning and growth for the purpose of financial prediction. This shows the necessity for the company to depend on the balanced performance card.