تصميم نظام تقويم الأداء الاستراتيجي للجامعات باعتماد تقنية بطاقة الدرجات المتوازنة
تصميم نظام تقويم الأداء الاستراتيجي للجامعات باعتماد تقنية بطاقة الدرجات المتوازنة
تصميم نظام تقويم الأداء الاستراتيجي للجامعات باعتماد تقنية بطاقة الدرجات المتوازنة
ﺃﻁﺭﻭﺤﺔ ﻤﻘﺩﻤﺔ
ﻤﻥ ﻗﺒل
ﺴـﻨـﺎﺀ ﻋﺒـﺩ ﺍﻟـﺭﺤـﻴﻡ ﺴـﻌـﻴﺩ
2005
ت
ﺍﻟﻤﺴــﺘﺨﻠــﺹ
ﻴﻬﺩﻑ ﻫﺫﺍ ﺍﻟﺒﺤـﺙ ﺇﻟﻰ ﺘﺼﻤﻴﻡ ﻭﻤﻜﻨﻨﺔ ﻨﻅــﺎﻡ ﻤﺘﻁــﻭﺭ ﻟﺘﻘﻭﻴــﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠــﻲ
ﻟﻠﺠﺎﻤﻌـﺎﺕ ﺍﻟﻌـﺭﺍﻗﻴــﺔ ،ﺒﺎﻋﺘﻤﺎﺩ ﺘﻘﻨﻴﺔ ﺠﺩﻴﺩﺓ ﻫﻲ " ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ " ﻤﻥ ﺨـﻼل ﺩﺭﺍﺴـﺔ
ﻼ ﻋﻥ ﺘـﺼﻤﻴﻡ ﻭﻤﻜﻨﻨـﺔ ﻨﻅـﺎﻡ
ﻭﺘﺸﺨﻴﺹ ﻤﻌﺎﻟـﻡ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻘﺎﺌﻡ ﺤﺎﻟﻴﺎﹰ ،ﻭﺘﺤﺩﻴﺩ ﻨﻘﺎﻁ ﻗﻭﺘﻪ ﻭﻀﻌﻔﻪ ،ﻓﻀ ﹰ
ﻤﻌﻠﻭﻤﺎﺕ ﻗﺎﺩﺭ ﻋﻠﻰ ﺘﻭﻓﻴﺭ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺒﺎﻟﺨﺼﺎﺌﺹ ﺍﻟﻤﻁﻠﻭﺒﺔ ﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺍﻻﺴﺘﻨﺎﺩ ﺇﻟﻴﻪ ﻓـﻲ ﺍﺠـﺭﺍﺀ ﻋﻤﻠﻴـﺔ
ﺍﻟﺘﻘﻭﻴﻡ ﻋﻠﻰ ﻭﻓﻕ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ.
ﺃﻅﻬﺭﺕ ﺩﺭﺍﺴﺔ ﺍﻟﻭﺍﻗﻊ ﺍﻟﻤﻴﺩﺍﻨﻲ ﺤﺎﺠﺔ ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﻟﻨﻅﺎﻡ ﺸﺎﻤل ﻟﺘﻘﻭﻴﻡ ﺍﺩﺍﺀ ﺠﺎﻤﻌﺎﺘﻬﺎ ﻭﻜﻠﻴﺎﺘﻬـﺎ،
ﺇﺫ ﺃﻥ ﺍﻟﻨﻅﺎﻡ ﺍﻟﺤﺎﻟﻲ ﻟﺘﻘﻭﻴﻡ ﺍﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻴﻌﺎﻨﻲ ﻤﻥ ﻨﻘﺎﻁ ﻀﻌﻑ ﺘﻤﺜﻠﺕ ﺒـ " :ﻋﺩﻡ ﻤﻼﺀﻤـﺔ ﺒﻌـﺽ
ﻤﺅﺸﺭﺍﺘﻪ ﻜﻭﻨﻬﺎ ﻻ ﺘﻌﻜﺱ ﺍﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺸﻜل ﺩﻗﻴﻕ ،ﺨﻠل ﻓﻲ ﺘﺤﺩﻴﺩ ﺃﻭﺯﺍﻥ ﺍﻟﻨﻅﺎﻡ ،ﺇﺨﻔﺎﻕ ﺍﻟﻨﻅـﺎﻡ ﻓـﻲ
ﺘﺤﺩﻴﺩ ﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴﻤﺔ ﻭﺍﻟﺘﻲ ﺘﺴﻬﻡ ﻓﻲ ﺘﻤﻴﻴﺯ ﺍﻟﺠﺎﻤﻌﺎﺕ ،ﺍﻻﻓﺘﻘﺎﺭ ﻟﻠﻤﺅﺸﺭﺍﺕ ﺍﻟﻭﺼﻔﻴﺔ ﺍﻟﺘﻲ ﺘﺠﻌل
ﻼ ﻋﻥ ﺍﻓﺘﻘﺎﺭﻩ ﻟﻠﻤﺅﺸﺭﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻲ ﺘﻘـﻴﺱ ﻜﻔـﺎﺀﺓ
ﻤﻥ ﺯﺒﺎﺌﻥ ﺍﻟﺠﺎﻤﻌﺔ ﺘﺸﺎﺭﻙ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ،ﻓﻀ ﹰ
ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ،ﻭﻤﺤﺩﻭﺩﻴﺔ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﻤﺨﺭﺠﺎﺘﻪ ".
ﺘﻭﺼل ﺍﻟﺒﺤﺙ ﺇﻟﻰ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻻﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﻨﻅﺭﻴﺔ ﻭﺍﻟﺘﻁﺒﻴﻘﻴﺔ ﻜﺎﻥ ﺃﻫﻤﻬﺎ :
.1ﺇﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻻﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺘﻘﻴﺱ ﺍﺩﺍﺀ ﺍﻟﺨﻁﻁ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺒﺎﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻻﻨﺸﻁﺔ ﺍﻻﺴﺎﺴـﻴﺔ
ﺍﻟﺘﻲ ﺘﺤﻘﻕ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ،ﻭﺘﺘﻁﻠﺏ ﻫﺫﻩ ﺍﻻﻫﺩﺍﻑ ﺃﺩﻭﺍﺕ ﻗﻴﺎﺱ ﻤﺨﺘﻠﻔﺔ ﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﻤﺎﻟﻴﺔ.
ﻭﺍﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻻﺩﺍﺀ ﻋﻠﻰ ﺍﺴﺎﺱ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺘﻘﺩﻡ ﺼـﻭﺭﺓ ﻤﺘﻜﺎﻤﻠـﺔ ﻟـﺭﻭﺍﺒﻁ
ﺍﻟﺴﺒﺏ ﻭﺍﻟﻨﺘﻴﺠﺔ ﺍﻟﺘﻲ ﺘﻘﻭﺩ ﺒﺎﻻﻋﻤﺎل ﺇﻟﻰ ﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
.2ﺘﻌﺩ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺃﻜﺜﺭ ﻤﻭﻀﻭﻋﻴﺔ ﺒﺴﺒﺏ ﻤﻨﻬﺠﻬﺎ ﺍﻟﻌﻠﻤﻲ ﻓﻲ ﺘﺤﺩﻴـﺩ ﺍﻻﻫﻤﻴـﺔ
ﺍﻟﻨﺴﺒﻴﺔ ﻻﺒﻌﺎﺩ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﻤﺠﺎﻻﺕ ﺍﺩﺍﺌﻪ ﺍﻟﺭﺌﻴﺴﺔ.
.3ﺇﻥ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻫﻭ ﻓﺤﺹ ﺩﻗﻴﻕ ﻟﻭﺍﻗﻊ ﺍﻟﺤﺎل ،ﻴﺒﻴﻥ ﺃﻴﻥ ﺃﺠﺎﺩﺕ ﺘﻠﻙ ﺍﻟﺠﺎﻤﻌﺔ ؟ ﻭﻟﻤـﺎﺫﺍ ؟
ﻭﺃﻴﻥ ﺍﺨﻔﻘﺕ ؟ ﻭﻜﻴﻑ ﻴﻜﻭﻥ ﺍﻟﻌﻼﺝ ؟ .ﻭﺇﻥ ﺍﻋﺘﻤﺎﺩ ﺘﻘﻨﻴﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻓـﻲ ﺘﻘـﻭﻴﻡ ﺍﻻﺩﺍﺀ
ث
ﺍﻟﺠﺎﻤﻌﻲ ﺘﻘﺩﻡ ﺍﻟﻔﺭﺼﺔ ﻟﺘﺸﻜﻴل ﺴﻠﺴﻠﺔ ﻤﻨﺘﻅﻤﺔ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻲ ﺘﺘﺭﺠﻡ ﺭﺴـﺎﻟﺔ ﺨﻠـﻕ ﺍﻟﻤﻌﺭﻓـﺔ
ﻭﺍﻟﻤﺸﺎﺭﻜﺔ ،ﻭﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻨﻬﺎ ﻓﻲ ﺍﻁﺎﺭ ﺤﺭﻜﻲ ﺸﺎﻤل ﻭﻤﺘﻤﺎﺴﻙ.
.4ﺇﻥ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻴﻘﺩﻡ ﻭﺼﻔﹰﺎ ﻟﻭﺍﻗﻊ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺼﻭﺭﺓ ﻤﻔﺼﻠﺔ ،ﻤﻊ ﺘﺄﺸـﻴﺭ ﺍﻟﺠﻭﺍﻨـﺏ ﺍﻻﻴﺠﺎﺒﻴـﺔ
ﻼ ﻟﻠﻘﻴـﺎﺱ
ﻭﺍﻟﺴﻠﺒﻴﺔ ﻤﻥ ﺨﻼل ﺍﻟﺘﺤﻠﻴل ﺍﻟﺩﻗﻴﻕ ﻭﺍﻟﺠﺩﺍﻭل ﺍﻟﺘﻲ ﻴﻌﺭﻀﻬﺎ ﺍﻟﻨﻅﺎﻡ ،ﻜﻤﺎ ﺃﻨﻪ ﻴﻘﺩﻡ ﻤـﺩﺨ ﹰ
ﻼ ﺁﺨـﺭ ﻟﻠﻘﻴـﺎﺱ
ﺍﻟﻜﻠﻲ ﻻﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺇﺫ ﻴﺘﻡ ﻗﻴﺎﺱ ﺠﻤﻴﻊ ﺍﻻﺒﻌﺎﺩ ﺒﺸﻜل ﺍﺠﻤﺎﻟﻲ ،ﻭﻴﻘـﺩﻡ ﻤـﺩﺨ ﹰ
ﺍﻟﺠﺯﺌﻲ.
.5ﻤﻜﻨﻨﺔ ﺍﻟﻨﻅﺎﻡ ﻋﻠﻰ ﺍﻟﺤﺎﺴﻭﺏ ،ﺠﻌﻠﺕ ﺒﺎﻻﻤﻜﺎﻥ ﺍﺴﺘﻌﻤﺎل ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﻨﻭﺍﻓﺫ ﺍﻟﺘﻲ ﺘﺘـﺴﻡ ﺒﻘﺎﺒﻠﻴـﺔ
ﻤﺘﻤﻴﺯﺓ ﻓﻲ ﺭﺒﻁ ﺍﻜﺜﺭ ﻤﻥ ﻗﺎﻋﺩﺓ ﻓﺭﻋﻴﺔ ﻟﻠﻤﻌﻠﻭﻤﺎﺕ ﺃﻭ ﺍﺴﺘﺭﺠﺎﻉ ﻤﺤﺘﻭﻴﺎﺕ ﺍﻟﻘﺎﻋﺩﺓ ﻭﻋﺭﻀﻬﺎ ﻋﻠﻰ
ﺍﻟﺸﺎﺸﺔ ﺒﺸﻜل ﻤﺒﺎﺸﺭ ؛ ﻟﻐﺭﺽ ﺇﻀﺎﻓﺔ ﺃﻭ ﺤﺫﻑ ﺒﻌﺽ ﺍﻟﺒﻴﺎﻨﺎﺕ ،ﻭﻫﺫﺍ ﻴﺴﻬل ﻤﻥ ﻋﻤﻠﻴـﺔ ﺍﺩﺨـﺎل
ﺍﻟﺒﻴﺎﻨﺎﺕ ،ﻭﻴﻘﻠل ﻤﻥ ﺍﺤﺘﻤﺎﻻﺕ ﺍﻟﺨﻁﺄ ﻓﻲ ﺍﻻﺩﺨﺎل.
ج
ﻭﺍﻨﺘﻬﻰ ﺍﻟﺒﺤﺙ ﺇﻟﻰ ﺍﻗﺘﺭﺍﺡ ﻨﻅﺎﻡ ﻤﻤﻜﻨﻥ ﻟﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻓﻀﻼ ﻋﻥ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﺘﻭﺼﻴﺎﺕ
ﻜﺎﻥ ﺍﻫﻤﻬﺎ :
.1ﺍﺴﺘﻌﻤﺎل ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻟﺘﻘﻭﻴﻡ ﺩﺍﺀ ﺠﺎﻤﻌﺎﺕ ﺍﻟﻘﻁﺭ ﻟﺸﻤﻭﻟﻪ ﻋﻠﻰ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﻤﻘـﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴـﺔ
ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻲ ﺘﻘﺩﻡ ﺍﻟﺼﻭﺭﺓ ﺍﻟﻭﺍﻀﺤﺔ ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ ﻋﻥ ﻨﺘﺎﺌﺞ ﺍﻻﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ.
.2ﺘﻭﻓﻴﺭ ﺍﻟﻤﺴﺘﻠﺯﻤﺎﺕ ﻭﺍﻟﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻀﺭﻭﺭﻴﺔ ﻟﻨﺠﺎﺡ ﺘﻁﺒﻴﻕ ﺍﻟﻨﻅﺎﻡ ﺒﻤﺎ ﻓﻴﻬـﺎ " ﺍﻻﺴـﺘﻴﻌﺎﺏ ﺍﻟﻜﺎﻤـل
ﻟﻤﻘﺎﻴﻴﺴﻪ ،ﺩﻋﻡ ﻭﺍﺴﻨﺎﺩ ﺍﻻﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ،ﺘﻭﻓﻴﺭ ﺍﻟﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ ﺍﻟﻼﺯﻤﺔ ﻟﺘﺸﻐﻴﻠﻪ ،ﺘـﻭﻓﻴﺭ ﺍﻻﺠﻬـﺯﺓ
ﻭﺍﻟﻤﻌﺩﺍﺕ ،ﻭﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺘﺩﺭﻴﺏ ﺍﻟﻘﺎﺌﻤﻴﻥ ﺒﻬﺫﻩ ﺍﻟﻌﻤﻠﻴﺔ." ...
.3ﻤﻥ ﺍﻟﻀﺭﻭﺭﻱ ﺇﺤﺎﻁﺔ ﺍﻟﺠﺎﻤﻌﺔ ﺒﻨﺘﺎﺌﺞ ﺍﻟﺘﻘﻭﻴﻡ ،ﻭﺫﻟﻙ ﻤﻥ ﺨﻼل ﺍﻋﺘﻤﺎﺩ ﻤﺒﺩﺃ " ﻋﻼﻨﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ".
.4ﺍﻫﻤﻴﺔ ﻭﺠﻭﺩ ﻨﻅﺎﻡ ﻟﻼﻋﺘﺭﺍﺽ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺍﻟﺘﻘﻭﻴﻡ ﻓﻲ ﻤﺤﺎﻭﻟﺔ ﻟﻨﻘﻠﻪ ﻤﻥ ﺍﻟﺤﺎﻟﺔ ﺍﻟﺸﻜﻠﻴﺔ ﺇﻟﻰ ﺍﻟﺤﺎﻟـﺔ
ﺍﻟﻤﻭﻀﻭﻋﻴﺔ.
ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ،ﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴﻤﺔ ،ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺭﺌﻴﺴﺔ،
ﺍﻟﻨﺘﺎﺌﺞ ،ﺠﻭﺩﺓ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ،ﺠﻭﺩﺓ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﺴﺎﻨﺩﺓ ،ﺍﻟﺘﻌﻠﹼﻡ ﻭﺍﻟﺘﺤﺴﻴﻥ ،ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ.
ح
ABSTRACT
خ
3. The university performance evaluation is an accurate examination for
the reality, it shows where the university is doing well, why? And where it
fails, and how it can treat this failure?. The dependence on balanced
scorecard technology in evaluating university performance gives a chance
for forming an organized series of measurement which interpret the
message of creating knowledge and participation, and benefit of it in
cohesive general dynamic framework.
4. The proposed system presents a description of the university in
details, the positive and negative aspects through the accurate analysis and
schedules, and also presents an approach for the whole measurement of the
universities performance as all the dimensions are measured totally; and an
approach for the partial measurement.
5. The system automation on computer enables us of using various
windows characterized of a distinguished capability of linking more than
one database or taking the database contents and showing them on the
screen directly, for the purpose of adding or deleting some data, and this
facilities the process of inserting data, and eliminate the probability of
error in data insertion.
The research concludes with suggesting an automated system to evaluate
the universities performance besides several recommendations are made, the
most important were:-
1. Using the proposed system to evaluate the universities performance
as it involves various financial & unfinancial measurements that present a
clear and objective picture about university performance outcomes.
2. Providing the necessary requirements for the successful application
of the proposed system including the comprehension of all measurements,
supporting the top management, providing the required human resources,
equipments, and training the people responsible for performing this
process.
3. Supplying the university with the evaluation outcomes by
depending on "Evaluating Publicity "
4. The importance of existing an objection system against evaluation
results as an attempt to turn the system from the formal state to objective
state.
5. Setting an incentive system linked with the proposed evaluation
system.
Key Words
Strategic Performance, Performance Measurement, Strategic Performance
Management, Strategic Performance Measurement, Strategic Performance
Evaluation, Balanced Scorecard, Critical Success Factors, Key Performance
Indicators, Outcomes, Academic Process Quality, Support Service Quality,
Learning & Improvement, Financial Performance.
د
ﻗﺎﺌﻤﺔ ﺍﻟﻤﺤﺘﻭﻴﺎﺕ
ﺍﻟﺼﻔﺤﺔ ﺍﻟﻤﻭﻀﻭﻉ
ﺃ–ﺏ ﺍﻟﻤﺴﺘﺨﻠﺹ
ﺕ-ﺙ ﻗﺎﺌﻤﺔ ﺍﻟﻤﺤﺘﻭﻴﺎﺕ
ﺝ ﻗﺎﺌﻤﺔ ﺍﻷﺸﻜﺎل
ﺡ-ﺥ ﻗﺎﺌﻤﺔ ﺍﻟﺠﺩﺍﻭل
ﺩ ﻗﺎﺌﻤﺔ ﺍﻟﻤﻼﺤﻕ
2-1 ﻤﻘﺩﻤﺔ ﺍﻷﻁﺭﻭﺤﺔ
37-3 ﺍﻟﻔﺼل ﺍﻷﻭل :ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ ﻭﻤﻨﻬﺠﻴﺔ ﺍﻟﺩﺭﺍﺴﺔ
18-3 ﺍﻟﻤﺒﺤﺙ ﺍﻷﻭل :ﺒﻌﺽ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ
6-3 ﻻ:ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺃﻭ ﹰ
13-6 ﺜﺎﻨﻴﹰﺎ :ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﺴﺘﻌﻤﺎل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻟﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ
16-13 ﺜﺎﻟﺜﹰﺎ :ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﺴﺘﻌﻤﺎل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻟﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ
16 ﺭﺍﺒﻌﹰﺎ :ﻤﺠﺎﻻﺕ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ
18-16 ﺨﺎﻤﺴﹰﺎ :ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺘﻲ ﻗﺩﻤﺘﻬﺎ ﺍﻟﺩﺭﺍﺴﺔ ﺍﻟﺤﺎﻟﻴﺔ
37-19 ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻨﻲ :ﻤﻨﻬﺠﻴﺔ ﺍﻟﺩﺭﺍﺴﺔ
20-19 ﻻ :ﻤﺸﻜﻠﺔ ﺍﻟﺩﺭﺍﺴﺔﺃﻭ ﹰ
21-20 ﺜﺎﻨﻴﹰﺎ :ﺃﻫﺩﺍﻑ ﺍﻟﺩﺭﺍﺴﺔ
22-21 ﺜﺎﻟﺜﹰﺎ :ﺃﻫﻤﻴﺔ ﺍﻟﺩﺭﺍﺴﺔ
27-22 ﺭﺍﺒﻌﹰﺎ:ﺃﺴﻠﻭﺏ ﺃﺠﺭﺍﺀ ﺍﻟﺩﺭﺍﺴﺔ
33-27 ﺨﺎﻤﺴﹰﺎ:ﻤﺠﺘﻤﻊ ﺍﻟﺩﺭﺍﺴﺔ ﻭﻋﻴﻨﺘﻬﺎ
33 ﺴﺎﺩﺴﹰﺎ :ﺤﺩﻭﺩ ﺍﻟﺩﺭﺍﺴﺔ
35-33 ﺴﺎﺒﻌﹰﺎ :ﻭﺴﺎﺌل ﺠﻤﻊ ﺍﻟﺒﻴﺎﻨﺎﺕ ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ
35 ﺜﺎﻤﻨﹰﺎ :ﻭﺴﺎﺌل ﺍﻟﺘﺤﻠﻴل ﺍﻹﺤﺼﺎﺌﻲ
37-35 ﺘﺎﺴﻌﹰﺎ :ﻨﻤﻭﺫﺝ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻘﺘﺭﺡ
ﺍﻟﻔﺼل ﺍﻟﺜﺎﻨﻲ :ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺠﺎﻤﻌﻲ ﻭﺘﻘﻭﻴﻤﻪ ﺒﺎﻋﺘﻤﺎﺩ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟـﺩﺭﺠﺎﺕ
101-38
ﺍﻟﻤﺘﻭﺍﺯﻨﺔ )ﺇﻁﺎﺭ ﻨﻅﺭﻱ(
57-38 ﺍﻟﻤﺒﺤﺙ ﺍﻷﻭل :ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺘﻘﻭﻴﻤﻪ
47-38 ﻻ :ﻤﻔﻬﻭﻡ ﻗﻴﺎﺱ ﻭﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺃﻫﻤﻴﺘﻪ ﺃﻭ ﹰ
57-47 ﺜﺎﻨﻴﺎ :ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺃﻫﻤﻴﺘﻪ
76-58 ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻨﻲ:ﺍﺴﺘﻌﻤﺎل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻓﻲ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ
70-58 ﻻ :ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ :ﻨﻅﺭﺓ ﺸﻤﻭﻟﻴﺔ ﺃﻭ ﹰ
76-70 ﺜﺎﻨﻴﹰﺎ :ﻤﻨﻅﻭﺭﺍﺕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
101-77 ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻟﺙ :ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺒﺎﻋﺘﻤﺎﺩ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
79-77 ﻻ :ﻤﻔﻬﻭﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻭﺃﻫﺩﺍﻓﻪ ﺃﻭ ﹰ
83-79 ﺜﺎﻨﻴﹰﺎ :ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﻓﻲ ﺍﻟﺘﻌﻠﻴﻡ
101-83 ﺜﺎﻟﺜﹰﺎ :ﻤﺩﺨل ﺍﻟﺠﻭﺩﺓ ﻭﻤﺅﺸﺭﺍﺕ ﺃﻭﺴﻊ ﻟﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ
133-102 ﺍﻟﻔﺼل ﺍﻟﺜﺎﻟﺙ :ﻭﺍﻗﻊ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﻟﻌﺭﺍﻗﻴﺔ ﺍﻟﺤﺎﻟﻲ
115-102 ﺍﻟﻤﺒﺤﺙ ﺍﻷﻭل :ﺘﻘﻭﻴﻡ ﻭﺍﻗﻊ ﺍﻟﺘﻌﻠﻴﻡ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻟﻭﻁﻥ ﺍﻟﻌﺭﺒﻲ ﻭﺍﻟﻌﺭﺍﻕ
111-102 ﻻ :ﺘﻘﻭﻴﻡ ﻭﺍﻗﻊ ﺍﻟﺘﻌﻠﻴﻡ ﻓﻲ ﺍﻟﻭﻁﻥ ﺍﻟﻌﺭﺒﻲ ﺃﻭ ﹰ
ذ
ﺍﻟﺼﻔﺤﺔ ﺍﻟﻤﻭﻀﻭﻉ
115-111 ﺜﺎﻨﻴﺎ :ﺘﻘﻭﻴﻡ ﻭﺍﻗﻊ ﺍﻟﺘﻌﻠﻴﻡ ﻓﻲ ﺍﻟﻌﺭﺍﻕ
129-116 ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻨﻲ :ﻭﺍﻗﻊ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻟﺤﺎﻟﻲ ﻭﺘﻘﻭﻴﻤﻪ
124-116 ﻻ :ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻟﺤﺎﻟﻲ ﺃﻭ ﹰ
129-124 ﺜﺎﻨﻴﹰﺎ :ﺘﻘﻴﻴﻡ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻟﺤﺎﻟﻲ
133-130 ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻟﺙ :ﻭﺍﻗﻊ ﻭﺘﻘﻭﻴﻡ ﻨﻅﺎﻡ ﻤﻌﻠﻭﻤﺎﺕ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﻟﺤﺎﻟﻲ
132-130 ﻻ :ﻁﺒﻴﻌﺔ ﻋﻤﻠﻴﺔ ﺠﻤﻊ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺃﻭ ﹰ
133-132 ﺜﺎﻨﻴﹰﺎ :ﻗﺎﻋﺩﺓ ﺒﻴﺎﻨﺎﺕ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ
187-134 ﺍﻟﻔﺼل ﺍﻟﺭﺍﺒﻊ :ﺘﺼﻤﻴﻡ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺠﺎﻤﻌﻲ
159-134 ﺍﻟﻤﺒﺤﺙ ﺍﻷﻭل :ﻤﺩﺨل ﺒﻨﺎﺀ ﻨﻅﺎﻡ ﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﻤﻘﺘﺭﺡ
137-136 ﻻ :ﺃﻫﺩﺍﻑ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻘﺘﺭﺡ ﺃﻭ ﹰ
137 ﺜﺎﻨﻴﹰﺎ :ﺇﺠﺭﺍﺀﺍﺕ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ
154-137 ﺜﺎﻟﺜﹰﺎ :ﺃﺒﻌﺎﺩ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻠﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻭﻤﺠﺎﻻﺕ ﺃﺩﺍﺌﻪ ﺍﻟﺭﺌﻴﺴﻴﺔ
155-154 ﺭﺍﺒﻌﹰﺎ :ﺃﻭﺯﺍﻥ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ
156-155 ﺨﺎﻤﺴﹰﺎ :ﺍﻟﻘﺭﺍﺭ ﺍﻟﺘﻘﻭﻴﻤﻲ ﻟﻤﺴﺘﻭﻯ ﺍﻷﺩﺍﺀ
159-156 ﺴﺎﺩﺴﹰﺎ :ﺴﻠﻡ ﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﻨﻬﺎﺌﻲ ﻟﻠﻨﻅﺎﻡ
187-160 ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻨﻲ :ﺍﻟﻤﺅﺸﺭﺍﺕ ﻭﻨﻅﺎﻡ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ
186-160 ﻻ :ﻤﺅﺸﺭﺍﺕ ﺍﻟﻨﻅﺎﻡ ﺃﻭ ﹰ
187 ﺜﺎﻨﻴﺎ :ﺒﻨﺎﺀ ﻨﻅﺎﻡ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ
234-188 ﺍﻟﻔﺼل ﺍﻟﺨﺎﻤﺱ :ﻤﻜﻨﻨﺔ ﺍﻟﻨﻅﺎﻡ ﻭﺘﻁﺒﻴﻘﻪ ﻋﻠﻰ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ
191-188 ﺍﻟﻤﺒﺤﺙ ﺍﻷﻭل :ﻤﻜﻨﻨﺔ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻟﻤﻘﺘﺭﺡ
234-192 ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻨﻲ :ﺘﻁﺒﻴﻕ ﻨﻅﺎﻡ ﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻋﻠﻰ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ
193-192 ﻻ :ﻨﺒﺫﺓ ﻤﺨﺘﺼﺭﺓ ﻋﻥ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﺃﻭ ﹰ
234-194 ﺜﺎﻨﻴﹰﺎ :ﺃﺩﺍﺀ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﻋﻠﻰ ﻭﻓﻕ ﺃﺒﻌﺎﺩ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻭﻤﺠﺎﻻﺕ ﺃﺩﺍﺌﻪ
249-235 ﺍﻟﻔﺼل ﺍﻟﺴﺎﺩﺱ :ﺍﻻﺴﺘﻨﺘﺎﺠﺎﺕ ﻭﺍﻟﺘﻭﺼﻴﺎﺕ
243-235 ﺍﻟﻤﺒﺤﺙ ﺍﻷﻭل :ﺍﻻﺴﺘﻨﺘﺎﺠﺎﺕ
238-235 ﻻ :ﺍﻻﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﻨﻅﺭﻴﺔ ﺃﻭ ﹰ
243-238 ﺜﺎﻨﻴﹰﺎ :ﺍﻻﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﺘﻁﺒﻴﻘﻴﺔ
249-244 ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻨﻲ :ﺍﻟﺘﻭﺼﻴﺎﺕ
245-244 ﻻ :ﺍﻟﺘﻭﺼﻴﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﺘﻁﺒﻴﻕ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﺃﻭ ﹰ
247-245 ﺜﺎﻨﻴﹰﺎ :ﺍﻟﺘﻭﺼﻴﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﺘﺤﺴﻴﻥ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ
249-247 ﺜﺎﻟﺜﹰﺎ :ﺍﻟﺘﻭﺼﻴﺎﺕ ﻭﺍﻟﻤﻘﺘﺭﺤﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﺭﻓﻊ ﻤﺴﺘﻭﻯ ﺍﻟﺘﻌﻠﻴﻡ ﻓﻲ ﺍﻟﻌﺭﺍﻕ
249 ﺭﺍﺒﻌﹰﺎ :ﺍﻟﺘﻭﺼﻴﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﻨﻅﺎﻡ ﺍﻻﻋﺘﻤﺎﺩ
249 ﺨﺎﻤﺴﹰﺎ :ﻤﻘﺘﺭﺤﺎﺕ ﻟﺒﺤﻭﺙ ﻤﺴﺘﻘﺒﻠﻴﺔ
260-250 ﺍﻟﻤﺼﺎﺩﺭ
ﺍﻟﻤﻼﺤﻕ
A-B ﺍﻟﻤﺴﺘﺨﻠﺹ ﺒﺎﻟﻠﻐﺔ ﺍﻹﻨﻜﻠﻴﺯﻴﺔ
ر
ﺍﻟﻔﺼل ﺍﻟﺜﺎﻨﻲ
ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺠﺎﻤﻌﻲ ﻭﺘﻘﻭﻴﻤﻪ ﺒﺎﻋﺘﻤﺎﺩ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ
ﺍﻟﻤﺘﻭﺍﺯﻨﺔ )ﺇﻁﺎﺭ ﻨﻅﺭﻱ (
38
ﺍﻟﻔﺼل ﺍﻟﺜﺎﻨﻲ
ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺠﺎﻤﻌﻲ ﻭﺘﻘﻭﻴﻤﻪ ﺒﺎﻋﺘﻤﺎﺩ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ
ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
)ﺍﻁﺎﺭ ﻨﻅﺭﻱ(
ﻴﻨﺼﺭﻑ ﻫﺫﺍ ﺍﻟﻔﺼل ﺍﻟﻰ ﺘﻭﻀﻴﺢ ﺍﻟﻤﻔـﺎﻫﻴﻡ ﺍﻻﺴﺎﺴـﻴﺔ ﻭﺍﻟﻤﺭﺘﻜـﺯﺍﺕ ﺍﻟﻔﻜﺭﻴـﺔ ﻟﺘﻘـﻭﻴﻡ ﺍﻷﺩﺍﺀ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﻭﺍﻤﻜﺎﻨﻴﺔ ﺍﻋﺘﻤﺎﺩ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ) Balanced Scorecard (BSﻓﻲ ﺘﻘﻭﻴﻡ ﻫﺫﺍ
ﻻ ﺍﻟﻰ ﺍﻋﺘﻤﺎﺩ ﻫﺫﻩ ﺍﻟﺘﻘﻨﻴﺔ ﻓﻲ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻜﻤﺎ ﺘﻨﺎﻭﻟﺘﻬﺎ ﺍﻟﻤﺼﺎﺩﺭ ﻭﺍﻟﻤﺭﺍﺠﻊ ﺍﻟﻨﻅﺭﻴﺔ،
ﺍﻷﺩﺍﺀ ﻭﺼﻭ ﹰ
ﻭﺍﻟﻬﺩﻑ ﻤﻥ ﺫﻟﻙ ﻴﻨﻁﻠﻕ ﻤﻥ ﺒﻨﺎﺀ ﻗﺎﻋﺩﺓ ﻤﻌﻠﻭﻤﺎﺘﻴﺔ ﺘﻤﻜﻥ ﺍﻟﻤﻌﻨﻴﻴﻥ ﻤﻥ ﺍﺴـﺘﺨﻼﺹ ﺍﻟﻤﻔـﺎﻫﻴﻡ ﻭﺍﻟﻨﻤـﺎﺫﺝ
ﺍﻟﻔﻜﺭﻴﺔ ﺍﻟﺘﻲ ﺘﺴﻬﻡ ﻓﻲ ﺭﺴﻡ ﺍﻻﻁﺭ ﺍﻟﺼﺤﻴﺤﺔ ﻟﺒﻨﺎﺀ ﺍﻟﺠﺎﻨﺏ ﺍﻟﻤﻴﺩﺍﻨﻲ ﻟﻠﺩﺭﺍﺴﺔ.
ﺍﻟﻤﺒﺤﺙ ﺍﻻﻭل
ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺘﻘﻭﻴﻤﻪ
ﻴﺤﺎﻭل ﻫﺫﺍ ﺍﻟﻤﺒﺤﺙ ﺍﺴﺘﻌﺭﺍﺽ ﻤﻔﻬﻭﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺍﻫﻤﻴﺘﻪ ،ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻓﻲ
ﻗﻴﺎﺴﻪ ،ﻭﻤﺭﺍﺤل ﺘﻁﻭﺭﻫﺎ ،ﻭﺩﻭﺭﻫﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﻤﻊ ﻤﺩﺍﺨل ﺍﻟﻘﻴﺎﺱ ﻭﻋﻠﻰ ﻭﻓﻕ ﺍﻻﺘﻲ:
ﺍﻭﻻ :ﻤﻔﻬﻭﻡ ﻗﻴﺎﺱ ﻭﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺍﻫﻤﻴﺘﻪ
ﺘﻨﺎﻗﺵ ﻫﺫﻩ ﺍﻟﻔﻘﺭﺓ ﻤﺎﻫﻴﺔ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ Strategic Performanceﻭﺍﻫﻤﻴﺘﻪ ﻓـﻲ ﺍﻟﻔﻜـﺭ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺼﻭﻻ ﺍﻟﻰ ﺍﺴﺘﻌﺭﺍﺽ ﻤﻔﻬﻭﻡ ﺘﻘﻭﻴﻤﻪ ﻭﺴﻴﺘﻡ ﺘﻨﺎﻭل ﺫﻟﻙ ﻋﻠﻰ ﻭﻓﻕ ﺍﻟﻤﺤﺎﻭﺭ ﺍﻻﺘﻴﺔ-:
-1ﻤﻔﻬﻭﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺍﻫﻤﻴﺘﻪ:
ﻴﺅﺸﺭ ﺍﻟﺒﺎﺤﺜﻭﻥ ﺘﺒﺎﻴﻨﻬﻡ ﻋﻥ ﻤﻔﻬﻭﻡ ﺍﻷﺩﺍﺀ ﺒﻴﻥ ﺍﻟﺘﺭﻜﻴﺯ ﺍﻟﻀﻴﻕ ﻤﻥ ﺨﻼل ﺘﺄﻜﻴﺩﻩ ﻋﻠﻰ ﺍﻻﻫﺩﺍﻑ
ﺍﻟﻤﺎﻟﻴﺔ ،ﺍﻟـــــــﻰ ﺍﻻﻁﺎﺭ ﺍﻟﻭﺍﺴﻊ ﺍﻟﺫﻱ ﻴﺤﺎﻭل ﺍﺴﺘﻴﻌﺎﺏ ﻤﻔﻬﻭﻡ ﺍﻟﻤﻨﻅﻤــــــﺔ ﺒﻭﺼﻔﻬﺎ
ﻤﺠﻤﻭﻋـــــــﺔ ﻤﻥ ﺍﻻﻫﺩﺍﻑ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﺒﺘﺩﻋﻴﻡ ﻓﻜﺭﺘﻬـــــــﺎ ﺒﻭﺼﻔﻬﺎ ﺫﺍﺕ ﻫﺩﻑ ﺍﻗﺘﺼﺎﺩﻱ
ﻴﺴﻌــــــﻰ ﺍﻟــــﻰ ﺘﻌﻅﻴﻡ ﺍﻟـــــﺭﺒﺢ ،ﻓﺎﺘﺨــﺫ ﺍﻷﺩﺍﺀ ﻓــــﻲ ﻀـــــﻭﺀ
ﺫﻟﻙ ﻤﻔﻬـﻭﻡ ﺍﻻﺴﺘﻌﻤﺎل ﺍﻻﻗﺘﺼـﺎﺩﻱ ﻟﻤـــﻭﺍﺭﺩ ﺍﻟﻤﻨﻅﻤـﺔ
) .( Hellriegll & Slocum , 1991 :18ﻭﺍﻋﺘﻤﺩﺕ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴـﺔ ﻤﺜل ﺍﻟﺭﺒﺤﻴﺔ
) ( Profitabilityﻭﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻀﺎﻓﺔ ) ( Added Valueﺒﻭﺼﻔﻬﺎ ﻤﻌﺎﻴﻴﺭ ﺘﻌﻜﺱ ﻤﺩﻯ ﺘﺤﻘﻕ ﺍﻻﻫﺩﺍﻑ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻟﻠﻤﻨﻅﻤﺔ.
ﻭﻋﺒﺭ ﻜل ﻤﻥ ) ( Miller & Bromiley , 1990 :757ﻋﻥ ﺍﻷﺩﺍﺀ ﺒﻜﻭﻨﻪ ﺍﻨﻌﻜﺎﺴـﺎ ﻟﻘـﺩﺭﺓ
ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﺍﻫﺩﺍﻓﻬﺎ ﻁﻭﻴﻠـﺔ ﺍﻻﻤـــﺩ) ﺍﻟﺒﻘـﺎﺀ , Survivalﺍﻟﻨﻤـﻭ , Growthﻭﺍﻟﺘﻜﻴـﻑ
.( Adaption
ﻋﻠﻰ ﺼﻌﻴﺩ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻫﻨﺎﻙ ﺸﻴﻭﻉ ﺍﺴﺘﻌﻤﺎل ﻤﺼﻁﻠﺢ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻓﻲ ﻤﺨﺘﻠﻑ
ﺍﻟﻜﺘﺎﺒﺎﺕ ﻤﻥ ﺩﻭﻥ ﺘﻌﺭﻴﻑ ﻤﺘﻔﻕ ﻋﻠﻴﻪ ،ﺍﻻﺍﻥ ﻫﻨﺎﻙ ﺍﺸﺎﺭﺍﺕ ﻭﺍﻀﺤﺔ ﺍﻟﻰ ﺍﻫﻤﻴﺘﻪ ﻭﻤﺅﺸﺭﺍﺕ ﻗﻴﺎﺴـﻪ ،ﻤـﻊ
ﺍﻭﺼﺎﻑ ﻤﺨﺘﻠﻔﺔ ﻟﻬﺫﺍ ﺍﻟﻤﺼﻁﻠﺢ .ﻓﺭﺃﻯ ) ( Weston 1970 :10-13ﺍﻥ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ
ﻤﺘﺨﺫﻱ ﺍﻟﻘﺭﺍﺭﺍﺕ ﻴﺸﻤل:
ﺍﻷﺩﺍﺀ ﺍﻻﺩﺍﺭﻱ ،Managerial Performanceﺍﻷﺩﺍﺀ ﺍﻟﺘــــﺸﻐﻴﻠﻲ Operating
،Performanceﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ Strategic Performanceﻭﺍﻻﺨﻴﺭ ﻴﻌﻨﻲ ﻟﻪ ﺘﻘﻭﻴﻡ ﻭﺍﺨﺘﺒـﺎﺭ
ﺍﻟﻤﻨﻅﻤﺔ ﻟﻠﺒﻴﺌﺔ ﺍﻟﺘﻲ ﺘﻌﻤل ﻓﻴﻬﺎ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﻓﻲ ﺍﻟﺘﻜﻴﻑ ﻤﻌﻬﺎ.
ﺍﻤﺎ ) ( Venkatraman & Ramanijam , 1986: 801-814ﻓﻘﺩ ﻁﺭﺤﺎ ﻤﻔﻬﻭﻤﻴﻥ ﻟـﻸﺩﺍﺀ،
39
ﺍﻻﻭل ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ) ( Financial performanceﻭﻫﻭ ﺍﻟﻤﻔﻬﻭﻡ ﺍﻟﻀﻴﻕ ﻷﺩﺍﺀ ﺍﻻﻋﻤﺎل ﺍﻟﺫﻱ ﻴﺭﻜـﺯ
ﻋﻠﻰ ﺍﺴﺘﻌﻤﺎل ﺍﻟﻤﺨﺭﺠﺎﺕ ﺍﻟﺒﺴـــﻴﻁﺔ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻋﻠﻰ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ .ﻭﺍﻟﺜـﺎﻨﻲ ﺍﻷﺩﺍﺀ ﺍﻟﻌﻤﻠﻴﺎﺘــﻲ
) ( Operations performanceﺍﻟﺫﻱ ﻴﻌﺩ ﺍﺤﺩ ﺍﻻﺭﻜﺎﻥ ﺍﻻﺴﺎﺴﻴﺔ ﻟﻠﻤﻔﻬﻭﻡ ﺍﻟﻭﺍﺴﻊ ﻷﺩﺍﺀ ﺍﻻﻋﻤﺎل ،ﺍﻟﺫﻱ
ﻴﻘﺎﺱ ﻤﻥ ﺨﻼل ﻤﺅﺸﺭ ﺍﻟﺤﺼﺔ ﺍﻟﺴﻭﻗﻴﺔ ) ،( Market Shareﻭﺨﻠﺼﺎ ﺍﻟﻰ ﺍﻥ ﺘﻌﺭﻴﻑ ﺃﺩﺍﺀ ﺍﻻﻋﻤﺎل ﻋﻠﻰ
ﺍﻨﻪ " ﺍﻟﻤﻴﺩﺍﻥ ﺍﻻﻭﺴﻊ ﺍﻟﺫﻱ ﺘﻌﻜﺴﻪ ﺒﺤﻭﺙ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﺤﺩﻴﺜﺔ ) ﻤﻴﺩﺍﻨﺎ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﻭﺍﻟﻌﻤﻠﻴـﺎﺘﻲ
ﻭﻫﻭ ﺠﻭﻫﺭ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ( ،ﻭﻴﻤﻜﻥ ﻗﻴﺎﺴﻪ ﺒﺎﺴﺘﻌﻤﺎل ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺎﺘﻴﺔ ،ﺍﻭ ﺍﻻﺜﻨـﻴﻥ
ﻤﻌﹰﺎ" ﻭﺍﻟﺸﻜل ) (7ﻴﻌﻜﺱ ﻫﺫﺍ ﺍﻟﻤﻔﻬﻭﻡ.
+ +
اﻟﺸﻜﻞ)(7
ﻣﺠﺎﻻت اﻷداء اﻟﻤﻨﻈﻤﻲ
Source: Venkatrama , N , & Ramanuja ,V. , Management of Business
Performance in Strategy Research:Comparison of Approache,
Management Review ,Vol.(11) , No(4) , 1986 , p: 803
ﻓﻲ ﺤﻴﻥ ﺍﻜﺩ ) ( Zammuto , 1982: 437ﺍﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻫـﻭ ﺍﻷﺩﺍﺀ ﺍﻟـﺫﻱ ﺘﻤﺜﻠـﻪ
ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻲ ﺘﺴﺎﻋﺩ ﻋﻠﻰ ﺘﻘﻭﻴﻡ ﻨﻭﻋﻴﺔ ﺘﻜﻴﻑ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺘﻅﻬﺭ ﺠﻭﺍﻨﺒﻪ ﻤﻥ ﺨﻼل ﺍﺩﺍﺌﻬﺎ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ.
ﻭﻟﻘﺩ ﺍﺸﺎﺭ ) ( Glunk & Wilderom , 2000: 14ﺍﻟﻰ ﺍﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻫﻭ ﺍﻜﺜﺭ ﻤﻥ
ﻜﻭﻨﻪ ﺃﺩﺍﺀ ﻤﺎﻟﻲ ﻤﻭﺠﻪ ﻨﺤﻭ ﺍﻟﻤﺨﺭﺠﺎﺕ ﺒل ﺍﻨﻪ ﻤﻨﻅﻭﺭ ﺍﻭﺴﻊ ،ﻤﻊ ﻤﺅﺸﺭﺍﺕ ﺃﺩﺍﺀ ﻏﻴـﺭ ﻤـﺎﻟﻲ ﺍﺼـﺒﺢ
ﻤﻭﻀﻭﻉ ﻤﻨﺎﻗﺸﺔ ﺒﻴﻥ ﺍﻟﻤﻬﺘﻤﻴﻥ ﺒﺎﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﺫ ﻴﺸﻤل-:
ﺃ -ﺍﻷﺩﺍﺀ ﺍﻟﺘﺸﻐﻴﻠﻲ Operational Performanceﺍﻟﺫﻱ ﻴﻔﺘﺭﺽ ﻤﻘﺎﻴﻴﺱ ﺃﺩﺍﺀ ﺘﺸﻐﻴﻠﻴﺔ ﻤـﻥ ﺨـﻼل
ﺤﺼﺔ ﺍﻟﺴﻭﻕ ،ﺘﻘﺩﻴﻡ ﻤﻨﺘﺞ ﺠﺩﻴﺩ ..... ،ﻓﻀﻼ ﻋﻥ ﻤﻘﺎﻴﻴﺱ ﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻘﻴﻤﺔ ﻟﻠﺯﺒﺎﺌﻥ ،ﺍﻻﺒﺘﻜـﺎﺭ ،ﻭﺘﺤـﺴﻴﻥ
ﺍﻟﻌﻤﻠﻴﺔ.
ﺏ -ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ /ﺭﻀﺎ ﺍﻟﺠﻤﻬﻭﺭ ﺍﻟﻤﻨﺘﻔﻌﻴﻥ
Stockeholder Satisfaction / Social Performanceﺃﻱ ﺍﻷﺩﺍﺀ ﺍﻟﺫﻱ ﻴﺎﺨﺫ ﻓﻲ ﺍﻟﺤﺴﺒﺎﻥ ﺭﻀـﺎ
ﺍﻟﺠﻤﻬﻭﺭ ﻤﻥ ﻋﺎﻤﻠﻴﻥ ﻭﻤﺠﻬﺯﻴﻥ ﻭﺯﺒﺎﺌﻥ ،ﻭﻴﻨﻅﺭ ﺍﻟﻴﻪ ﻋﻠﻰ ﺍﻨﻪ ﺠﺯﺀ ﻤﺘﻤﻡ ﻟﻸﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ
ﻭﻟﻘﺩ ﺍﺸﺎﺭ ) (Daft , 2001: 102-104ﺍﻟﻰ ﺍﻨﻪ ﻴﻤﻜﻥ ﺍﻟﻨﻅﺭ ﺍﻟﻰ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺒﺎﻋﺘﻤـﺎﺩ
ﻤﺅﺸﺭﻴﻥ ﺍﻻﻭل ﻤﺴﺘﻭﻯ ﺍﻟﺘﺭﻜﻴﺯ ﺍﻥ ﻜﺎﻥ ﺩﺍﺨﻠﻴﹰﺎ ) ﺍﻷﺩﺍﺀ ﺍﻟﺩﺍﺨﻠﻲ ( ﺍﻭ ﺨﺎﺭﺠﻴﹰﺎ )ﻋﻼﻗﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺒﺒﻴﺌﺘﻬﺎ (.
ﻭﺍﻟﺜﺎﻨﻲ ﻫﻭ ﺍﻟﻬﻴﻜل ﻭﻤﺎ ﺍﺫﺍ ﻜﺎﻥ ﻤﺴﺘﻘﺭﹰﺍ ﺍﻭ ﻤﺭﻨﹰﺎ .ﺍﻥ ﺘﻭﺤﻴﺩ ﺍﻟﻤﺅﺸﺭﻴﻥ ﻤﻌﹰﺎ ﻴﻌﺭﺽ ﺍﺭﺒﻌﺔ ﻨﻤﺎﺫﺝ ﻟـﻸﺩﺍﺀ
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ﻭﻫﺫﺍ ﻤﺎ ﻴﻌﻜﺴﻪ ﺍﻟﺸﻜل ) (8ﺍﺫ ﻴﺭﻜﺯ ﺇﻨﻤﻭﺫﺝ ﺍﻟﻨﻅﺎﻡ ﻋﻠﻰ ﺍﻟﻤﺭﻭﻨﺔ ﻭﺍﻟﺘﻜﻴﻑ ﻭﺍﻟﻤﻭﻗﻊ ﺍﻟﺘﻨﺎﻓﺴﻲ ،ﺍﻤﺎ ﺇﻨﻤﻭﺫﺝ
ﺍﻟﺘﺨﻁﻴﻁ ) ﺍﻻﻫﺩﺍﻑ ﺍﻟﺭﺸﻴﺩﺓ ( ﻓﻴﺭﻜﺯ ﻋﻠﻰ ﺍﻻﻨﺘﺎﺠﻴﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻟﺭﺒﺤﻴﺔ ) ﺍﻟﻤﺨﺭﺠـﺎﺕ( ،ﺒﻴﻨﻤـﺎ ﻴﺭﻜـﺯ
ﺇﻨﻤﻭﺫﺝ ﺍﻻﺒﺩﺍﻉ ﻭﺍﻟﺘﻁﻭﻴﺭ ﻋﻠﻰ ﺩﻋﻡ ﺍﻻﺒﺩﺍﻉ ﻭﺘﻬﻴﺌﺔ ﻤﻨﺎﺥ ﻤﻼﺌﻡ ﻟﻠﺘﺤﺴﻴﻥ ،ﻭﺍﺨﻴﺭﹰﺍ ﻴﺭﻜﺯ ﺇﻨﻤﻭﺫﺝ ﺍﻟﻌﻤﻠﻴﺎﺕ
ﺍﻟﺩﺍﺨﻠﻴﺔ ﻋﻠﻰ ﻤﺅﺸﺭﺍﺕ ﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺘﻭﺍﺯﻥ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﻤﺭﻜﺯ ﺍﻟﺘﻨﺎﻓـﺴﻲ ﺍﻟﺤـﺎﻟﻲ .ﻭﺘﻤﺜـل
ﺍﻟﻨﻤﺎﺫﺝ ﺍﻻﺭﺒﻌﺔ ﻗﻴﻤﹰﺎ ﻤﺘﻌﺎﺭﻀﺔ ﺍﺫ ﺘﺤﺩﺩ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻤﺩﺨل ﺍﻟﻤﻼﺌﻡ ﻓﻲ ﻀﻭﺀ ﻤﻼﺀﻤﺘﻪ ﻟﻘﺩﺭﺍﺘﻬﺎ ﻭﻤﺘﻐﻴـﺭﺍﺕ
ﺍﻟﻤﻭﻗﻑ .ﺇﺫ ﺘﻤﻴل ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻟﺤﺩﻴﺜﺔ ﻟﻠﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻻﺒﺩﺍﻉ ﻭﺍﻟﻤﺭﻭﻨﺔ ﻓﻲ ﺍﻜﺘﺴﺎﺏ ﺍﻟﻤـﻭﺍﺭﺩ ﻭﻫـﻲ ﺍﻗـل
ﺍﻫﺘﻤﺎﻤﹰﺎ ﺒﻤﺅﺸﺭﺍﺕ ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻻﻨﺘﺎﺠﻴﺔ ﺒﻴﻨﻤﺎ ﺘﻤﻴل ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻻﻜﺜﺭ ﻨﻀﺠﹰﺎ ﺍﻟﻰ ﺍﻋﺘﻤﺎﺩ ﻨﻤـﺎﺫﺝ ﺍﻟﺘﺨﻁـﻴﻁ
ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﻟﻀﻤﺎﻥ ﺍﻟﺭﺒﺤﻴﺔ ﻭﺍﻟﺘﻭﺍﺯﻥ ﻓﻲ ﺒﻴﺌﺔ ﺍﻻﻋﻤﺎل.
اﻟﻬﻴﻜﻞ
ﻣﺮن ﺁﻟﻲ
إﻧﻤﻮذج اﻟﻨﻈﺎم إﻧﻤﻮذج اﻟﺘﺨﻄﻴﻂ
ﺧﺎرﺟﻲ -اﻟﻤﺮوﻧﺔ -اﻟﻜﻔﺎءة
-اﻟﺘﻜﻴﻒ -اﻻﻧﺘﺎﺟﻴﺔ
-اﻟﻤﻮﻗﻊ اﻟﺘﻨﺎﻓﺴﻲ -اﻟﺮﺑﺤﻴﺔ
اﻟﺸﻜﻞ ) (8
ﻣﺪﺧﻞ اﻟﻘﻴﻢ اﻟﺘﻨﺎﻓﺴﻴﺔ
Source:Daft,2001"OrganizationTheory&Design,4th.ed., South
West,2001,p:102
ﻭﺒﺎﻋﺘﻤﺎﺩ ﻓﻠﺴﻔﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ) ﻤﺩﺨل ﺩﺭﺍﺴﺘﻨﺎ ﻫﺫﻩ( ﻓﺎﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻫﻭ ﺍﻟﺩﺍﻟـﺔ
ﺍﻟﻜﻠﻴﺔ ﻟﻸﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﻭﺍﻟﺘﺸﻐﻴﻠﻲ ﻭﻤﻌﺩل ﺍﻻﺒﺩﺍﻉ ﻭﺍﻟﺘﻌﻠﻡ ﻭﺭﻀﺎ ﺍﻟﺯﺒﻭﻥ ﻭﺫﻟﻙ ﻤﻥ ﺨﻼل ﺍﻟﺴﻌﻲ ﺍﻟﻰ ﺘﺭﺠﻤﺔ
ﺭﺅﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺭﺴﺎﻟﺘﻬﺎ ﺍﻟﻰ ﺍﻫﺩﺍﻑ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﻤﻥ ﺜﻡ ﺘﺭﺠﻤﺔ ﻫﺫﻩ ﺍﻻﻫﺩﺍﻑ ﺍﻟﻰ ﺍﻫﺩﺍﻑ ﺘﺸﻐﻴﻠﻴﺔ ﻋﻠـﻰ
ﻤﺴﺘﻭﻯ ﺍﻻﻋﻤﺎل ﺜﻡ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﻭﻅﻴﻔﻲ ﻟﺨﻠﻕ ﺍﻟﺘﻜﺎﻤل ﻓﻲ ﺍﻟﻘﻴﻡ ﺍﻟﻤﻀﺎﻓﺔ.ﻭﻋﻠﻰ ﻭﻓـﻕ ﺫﻟـﻙ ﻓـﺎﻥ ﺍﻷﺩﺍﺀ
ﺍﻻﺴﺘﺭﺘﻴﺠﻲ ﻴﺘﻀﻤﻥ ﺍﻟﻤﺤﺎﻭﺭ ﺍﻻﺘﻴﺔ( Kaplan & Norton , 1992:72) :
• ﺘﺤﺴﻴﻥ ﻭﺨﻠﻕ ﺍﻟﻘﻴﻤﺔ.
• ﺘﺤﺴﻴﻥ ﻤﻨﻔﻌﺔ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ ﺒﻤﻨﻅﻭﺭ ﻤﺎﻟﻲ.
• ﺍﻟﺘﻔﻭﻕ ﺒﺎﻟﻌﻤﻠﻴﺎﺕ ﺒﻤﻨﻅﻭﺭ ﺘﺸﻐﻴﻠﻲ )ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻨﺘﺎﺠﻴﺔ (.
ﻭﺒﺫﻟﻙ ﻓﺎﻥ ﻫﺫﻩ ﺍﻟﻔﻠﺴﻔﺔ ﺘﻨﻅﺭ ﺍﻟﻰ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻤﻥ ﺨﻼل ﺭﺒﻁ ﺍﻻﻫـﺩﺍﻑ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﺒﺎﻻﻫﺩﺍﻑ ﺍﻟﻤﺎﻟﻴﺔ.
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ﻭﻟﻘﺩ ﺍﺤﺘل ﻤﻭﻀﻭﻉ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻓﻲ ﺍﻟﻔﻜـﺭ ﺍﻟﺘﻨﻅﻴﻤـﻲ ﺍﻫﻤﻴـﺔ ﺤﺎﺴـﻤﺔ ﻷﻋﺘﺒـﺎﺭﺍﺕ
ﺘﺘﻌﻠــــﻕ ﺒـﻤﺎ ﻴﺄﺘﻲ.( Brown & Laverick ,1994: 89) -:
ﺃ -ﻜﻭﻨﻪ ﻤﺤﻭﺭﹰﺍ ﻤﺭﻜﺯﻴﹰﺎ ﻟﺘﺨﻤﻴﻥ ﻨﺠﺎﺡ ﻭﻓﺸل ﺍﻟﻤﻨﻅﻤﺎﺕ ﻓﻲ ﻗﺭﺍﺭﺍﺘﻬﺎ ﻭﺨﻁﻁﻬﺎ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ،ﻭﻟﻌـﺩﻡ
ﺘﻭﺍﻓــﻕ ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﺘﻲ ﻴﻤﻜﻨﻬﺎ ﺘﻔﺴﻴﺭ ﻜل ﺠﻭﺍﻨﺏ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ.
ﺏ -ﺘﻭﺍﺠﻪ ﺩﺭﺍﺴﺔ ﺍﻷﺩﺍﺀ ﻭﻗﻴﺎﺴﻪ ﺘﺤﺩﻴﺎﺕ ﻋﺩﻴﺩﺓ ﻻﺴﻴﻤﺎ ﻓﻲ ﺍﻟﻤﻭﺍﻀﻴﻊ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴــﺔ ﺍﻟﺘــــــﻲ
ﺘﺅﺸـــﺭ ﺘﺒــﺎﻴﻥ ﺍﻟﻤﻔﻬﻭﻡ ﻭﻤﺅﺸﺭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﻋﻠﻰ ﻭﻓﻕ ﺍﺨﺘﻼﻑ ﺍﻫﺩﺍﻑ ﺍﻟﻤﻨﻅﻤـﺎﺕ ﻭﻁﺒﻴﻌﺘﻬـﺎ
ﻭﺍﺨﺘﻼﻑ ﺍﻫـــﺩﺍﻑ ﺍﻻﻁﺭﺍﻑ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﻬﺎ ،ﻤﻤﺎ ﻴﺴﺘﻠﺯﻡ ﺘﺤﺩﻴﺩ ﻤﺎﻫﻴﺔ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﻨﺎﺴﺒﺔ ﺍﻟﺘﻲ ﻴﻤﻜﻥ
ﺍﺴﺘﻌﻤﺎﻟﻬﺎ ﻓﻲ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻭﻤﺼﺩﺭ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻓﻲ ﺍﻟﻘﻴﺎﺱ ﻭﻜﻴﻔﻴﺔ ﺩﻤﺞ ﻤﻘﺎﻴﻴﺱ ﻤﺨﺘﻠﻔﺔ ﻟﺘﻘﺩﻴﻡ
ﺼﻭﺭﺓ ﻭﺍﻗﻌﻴﺔ ﻋﻥ ﺍﻟﻤﻨﻅﻤﺔ.
ﺍﻜﺩ ) ( Czepile , 1992: 40ﺍﻟﻰ ﺍﻥ ﺍﻫﻤﻴﺔ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺘﺘﻤﺤﻭﺭ ﺒﺸﻜل ﻋﺎﻡ ﺤﻭل ﻗﺩﺭﺓ
ﺍﻟﻤﻨﻅﻤﺔ ﻓﻲ ﺘﺨﻔﻴﺽ ﻜﻠﻑ ﺍﻨﺸﻁﺘﻬﺎ ﺍﻭ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻘﺩﺭﺓ ﻟﻠﻤﺸﺘﺭﻴﻥ ﻤﻘﺎﺭﻨﺔ ﺒﺎﻟﻤﻨﺎﻓﺴﻴﻥ ﺍﻭ ﻋﻨﺩﻤﺎ ﻴﻜﻭﻥ ﺍﻻﻗﺒﺎل
ﻋﻠﻰ ﺸﺭﺍﺀ ﻤﻨﺘﺠﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ﺒﺸﻜل ﺍﻓﻀل ﻤﻥ ﺍﻟﺒﺩﺍﺌل ﺍﻟﻤﻨﺎﻓﺴﺔ.
ﻜﻤﺎ ﻭﻀﺢ ) ( Ginsberg & Vankatramun , 1985ﺍﻟﻰ ﺍﻥ ﻟﻸﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻫﻤﻴﺔ ﻤﻥ
ﺍﻟﻨﺎﺤﻴﺔ ﺍﻟﺘﻁﺒﻴﻘﻴﺔ ﺘﺒﺭﺯ ﻤﻥ ﺨﻼل ﺍﺴﺘﻌﻤﺎل ﻤﻌﻅﻡ ﺍﻟﺩﺭﺍﺴﺎﺕ ﻭﺒﺤﻭﺙ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ﻟـﻸﺩﺍﺀ ﻓـﻲ
ﺍﺨﺘﺒﺎﺭ ﺍﻻﺴﺘــــﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻨﺎﺘﺠﺔ ﻋﻨﻬﺎ .ﻭﺍﻤﺎ ﻋﻠﻰ ﺼـﻌﻴﺩ ﺍﻻﻫﻤﻴـﺔ ﺍﻻﺩﺍﺭﻴـﺔ
ﻓﻠﻘـــﺩ ﺍﺸــــﺎﺭ ) ( Hofer 1980ﺍﻟﻰ ﺍﻨﻬﺎ ﺘﻅﻬﺭ ﻤﻥ ﺨﻼل ﺍﻻﻫﺘﻤﺎﻡ ﺍﻟﻤﺘﺯﺍﻴﺩ ﻭﺍﻟﻤﻤﻴﺯ ﻤﻥ ﻗﺒـل
ﺍﺩﺍﺭﺍﺕ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻭﻨﺘﺎﺌﺠﻪ ﻭﺍﻟﺘﺤﻭﻻﺕ ﺍﻟﺘﻲ ﺘﺠﺭﻱ ﻓﻲ ﻫﺫﻩ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻤﻥ ﺤﻴﺙ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ
ﻭﺍﻟﺴﻴﺎﺴﻴﺎﺕ ﻭﺍﻟﺒﺭﺍﻤﺞ ﺍﻋﺘﻤﺎﺩﹰﺍ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺍﻷﺩﺍﺀ) .ﺍﻟﺤﺴﻴﻨﻲ.( 232 :2000 .
ﻟﺫﻟﻙ ﻓﺎﻥ ﻤﻌﻅﻡ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺘﻬﺘﻡ ﺒﺎﺩﺍﺌﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﻭﻻﺴﻴﻤﺎ ﻓﻲ ﻅل ﺘـﻭﺍﻓﺭ ﺴـﻭﻕ ﺘﻨﺎﻓـﺴﻴﺔ
ﻭﺍﻀﺤﺔ ﺍﻻﺒﻌﺎﺩ ﻭﺍﻟﻤﻼﻤﺢ .ﻭﻫﻨﺎ ﻴﺘﻡ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺴﺘﻘﺒﻠﻲ ﻟﻠﻤﻨﻅﻤﺎﺕ ﻭﻗﺩﺭﺘﻬﺎ ﻓﻲ ﺘﺤﻘﻴﻕ ﻤﺯﺍﻴـﺎ
ﺘﻨﺎﻓﺴﻴﺔ ﻷﻨﺸﻁﺘﻬﺎ ﺍﻻﺴﺎﺴﻴﺔ ﻭﺍﻟﻤﺘﻤﺜﻠﺔ ﺒﺎﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻟﺘﺴﻭﻴﻕ ﻭﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﺩﺍﺭﺓ ﺍﻟﻤـﻭﺍﺭﺩ ﺍﻟﺒـﺸﺭﻴﺔ ﻭﺍﻟﺒﺤـﺙ
ﻭﺍﻟﺘﻁﻭﻴﺭ .ﻭﻟﺫﻟﻙ ﻓﺎﻟﻤﻨﻅﻤﺎﺕ ﺘﻠﺠﺄ ﺒﺎﺴﺘﻤﺭﺍﺭ ﻷﺨﺘﺒﺎﺭ ﺍﻫﺩﺍﻓﻬﺎ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺘﻬﺎ ﻤﻥ ﺨـﻼل ﺍﻟﻤﺘﺤﻘـﻕ ﻤـﻥ
ﺍﻷﺩﺍﺀ ،ﻭﺘﺴﻌﻰ ﻟﺘﻘﻠﻴﺹ ﺍﻟﻔﺠﻭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ) (Strategic Gapﻋﻨﺩ ﻅﻬﻭﺭﻫﺎ ﻤﻥ ﺨﻼل ﺯﻴﺎﺩﺓ ﻜﻔـﺎﺀﺓ
ﺍﻻﻨﺸﻁﺔ ﺍﻻﺩﺍﺭﻴﺔ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ.
ﺍﻋﺘﻤﺎﺩﹰﺍ ﻋﻠﻰ ﻤﺎ ﺘﻘﺩﻡ ﻓﺎﻥ ﻟﻸﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺸﻤﻭﻟﻴﺔ ﻓﻲ ﻤﻀﺎﻤﻴﻨﻪ ﺒﺎﺤﺘﻭﺍﺌﻪ ﻋﻠﻰ ﺍﻟﻌﺩﻴﺩ ﻤـﻥ
ﺍﻟﻤﻔﺎﻫﻴﻡ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻔﺎﻋﻠﻴﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻟﺘﻤﻴﺯ ﺍﻟﻤﻨﻅﻤﻲ ﻭﺍﻟﻨﺠﺎﺡ ﺍﻟﺘﻨﻅﻴﻤﻲ ﻭﺍﻥ ﻫﻨﺎﻙ ﺍﺘﻔﺎﻕ ﻀﻤﻨﻲ ﻟﻠﺘﻌﺒﻴـﺭ
ﻋﻨﻪ ﺒـ ":ﻗﺩﺭﺓ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻐﺎﻴﺎﺕ".
ﻋﻠﻰ ﻫﺫﺍ ﺍﻻﺴﺎﺱ ﻴﻤﻜﻥ ﺍﻟﻨﻅﺭ ﺍﻟﻰ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺒﻌﺩﻩ "ﺍﻷﺩﺍﺀ ﺍﻟﺫﻱ ﻴﺤﻘﻕ ﺒﻨـﺎﺀ ﻤﻌﺭﻓـﻲ
ﺘﺭﺍﻜﻤﻲ ﻭﺸﺎﻤل ﻴﻌﻜﺱ ﻤﺴﺘﻭﻯ ﻨﺠﺎﺡ ﺍﻟﻤﻨﻅﻤﺔ ﻭﻗﺩﺭﺘﻬﺎ ﻋﻠﻰ ﺍﻟﺘﻜﻴﻑ ﻤﻊ ﺍﻟﺒﻴﺌـﺔ ﻭﺍﻟﻨﻤـﻭ ﻭﺍﻻﺴـﺘﻤﺭﺍﺭ،
ﻭﺘﻤﺜﻠﻪ ﻤﻘﺎﻴﻴﺱ ﻭﻤﻌﺎﻴﻴﺭ ﺃﺩﺍﺀ ﻤﺸﺘﻘﺔ ﻤﻥ ﺭﺴﺎﻟﺔ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺍﻫﺩﺍﻓﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺒﺭﺍﻤﺠﻬﺎ ﺍﻟﻤﺘﻨﻭﻋﺔ ﻋﻠـﻰ
ﻤﺴﺘﻭﻯ ﺘﻨﻔﻴﺫ ﺍﻟﺴﻴﺎﺴﻴﺎﺕ".
ﺍﻤﺎ ﻋﻥ ﺍﻫﻤﻴﺔ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻓﻘﺩ ﺘﺒﻴﻥ ﺍﻨﻪ ﻴﺤﻅﻰ ﺒﺎﻫﺘﻤﺎﻡ ﻜﺒﻴﺭ ﻭﻴﻜﺎﺩ ﺍﻥ ﻴﻤﺜـل ﺍﻟﻅـﺎﻫﺭﺓ
ﺍﻟﺸﻤﻭﻟﻴﺔ ﻟﻤﺠﻤل ﻓﺭﻭﻉ ﺍﻟﻤﻌﺭﻓﺔ ﻭﺤﻘﻭﻟﻬﺎ ﻟﻜﻭﻨﻪ ﻴﻌﻜﺱ ﺼﻭﺍﺏ ﺍﻟﺘﻭﺠﻪ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻠﻤﻨﻅﻤﺔ ﻭﺍﺨﺘﺒـﺎﺭﹰﺍ
ﻓﻌﻠﻴﺎ ﻭﻭﺍﻗﻌﻴﹰﺎ ﻟﻤﺼﺩﺍﻗﻴﺔ ﺍﻟﻤﺩﺨل ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﻤﻌﺘﻤﺩ .ﻜﻤـﺎ ﺍﻨـﻪ ﻴﻭﻀـﺢ ﺍﺒﻌـﺎﺩ ﻭﺤـﺎﻻﺕ ﺍﻟﺘﻜﻴـﻑ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻠﻤﻨﻅﻤﺔ ﻤﻊ ﺒﻴﺌﺘﻬﺎ .ﻭﻟﻬﺫﺍ ﻓﻘﺩ ﺍﺘﻔﻕ ﻤﻌﻅﻡ ﺍﻟﺒﺎﺤﺜﻴﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﻴﻥ ﻋﻠﻰ ﺍﻥ ﻋﻤﻠﻴـﺎﺕ ﺍﻻﺩﺍﺭﺓ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺘﺸﺘﻤل ﻋﻠﻰ ﺜﻼﺙ ﻤﺭﺍﺤل ﺍﺴﺎﺴﻴﺔ ﻫﻲ ﺼـﻴﺎﻏﺔ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ،ﻭﺍﻟﺘﻨﻔﻴـﺫ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ،
ﻭﺍﻟﺭﻗﺎﺒﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ،ﻭﺘﺘﻡ ﻫﺫﻩ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻻﺨﻴﺭﺓ ﻤﻥ ﺨﻼل ﺍﻷﺩﺍﺀ ﺍﻟﺫﻱ ﺘﻌﺘﻤﺩﻩ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻜﺄﺴﻠﻭﺒﹰﺎ ﻤﺤﺩﺩﹰﺍ
ﻟﻠﺘﻐﺫﻴﺔ ﺍﻟﻌﻜﺴﻴﺔ ﻭﺫﻟﻙ ﺒﻬﺩﻑ ﺍﻋﺎﺩﺓ ﺍﻟﻨﻅﺭ ﺴﻭﺍﺀ ﺒﺎﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻭ ﺍﻻﻫﺩﺍﻑ ﻭﺍﺴﺎﻟﻴﺏ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻤﺴﺘﻌﻤﻠﺔ.
42
-2ﻤﻔﻬﻭﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺍﻫﻤﻴﺘﻪ
ﻴﻌﺩ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﻋﻨﺼﺭﹰﺍ ﺍﺴﺎﺴﻴﹰﺎ ﻤﻥ ﻋﻨﺎﺼﺭ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻻﺩﺍﺭﻴﺔ ،ﺇﺫ ﻴﺴﺎﻫﻡ ﻓـﻲ ﺘﻘـﺩﻴﻡ ﺍﻟﺒﻴﺎﻨـﺎﺕ
ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺘﻲ ﺘﺴﺘﺨﺩﻡ ﻓﻲ ﻗﻴﺎﺱ ﻤﺩﻯ ﺘﺤﻘﻕ ﺍﻫﺩﺍﻑ ﺍﻟﻤﻨﻅﻤﺔ ،ﻭﺒﺎﻟﺘﺎﻟﻲ ﺍﻟﺘﻌﺭﻑ ﻋﻠﻰ ﺍﺘﺠﺎﻫـﺎﺕ ﺍﻷﺩﺍﺀ
ﺍﻟﺴﺎﺒﻘﺔ ﻭﺍﻟﻼﺤﻘﺔ ﻷﻨﺸﻁﺘﻬﺎ ،ﻭﺒﻤﺎ ﻴﻤﻜﻨﻬﺎ ﻤﻥ ﺍﺘﺨﺎﺫ ﺍﻟﻘـﺭﺍﺭﺍﺕ ﺍﻟﻼﺯﻤـﺔ ﻟﺘﺤﺩﻴـﺩ ﻤـﺴﻴﺭﺘﻬﺎ ﻭﺍﻫـﺩﺍﻓﻬﺎ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
ﻟﻘﺩ ﺘﻁﻭﺭ ﻤﻔﻬﻭﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﻭﺍﺘﺴﻌﺕ ﻤﺠﺎﻻﺕ ﺍﺴﺘﻌﻤﺎﻟﻪ ﺤﺘﻰ ﺍﺼﺒﺢ ﺍﺤﺩ ﺍﻫﻡ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻻﺩﺍﺭﻴﺔ
ﻭﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﺘﻲ ﺘﺤﻅﻰ ﺒﺎﻫﺘﻤﺎﻡ ﻤﻌﻅﻡ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻭﺍﻟﻤﻨﻅﺭﻴﻥ.
ﻭﻴﻘﺼﺩ ﺒﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ)(Strategic Performance Appraisalﺒﺄﻨﻪ ﺍﺤﺩ ﻤﺭﺍﺤل
ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﺘﻲ ﻴﺤﺎﻭل ﺍﻟﻤﺩﻴﺭﻴﻥ ﻤﻥ ﺨﻼﻟﻬﺎ ﻀﻤﺎﻥ ﺍﻟﺘﻨﻔﻴـــﺫ ﻟﻠﺨﻴـــــﺎﺭﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ
) (Straegic Optionﻭﺍﻟﺘﺎﻜــﺩ ﻤــﻥ ﺍﻥ ﻫــﺫﺍ ﺍﻟﺨﻴــﺎﺭ ﻴﺘﻔــﻕ ﻤــﻊ ﺍﻫــﺩﺍﻑ ﺍﻟﻤﻨﻅﻤــﺔ.
).( Lawrence & William , 1989: 18
ﻭﺭﺃﻯ ) ( Mehren & Lehmaun , 1994: 5ﺒﺎﻨﻪ " ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﻤﻨﻅﻤـﺔ ﺍﻟﺘـﻲ ﺘﻬـﺘﻡ ﺒﺠﻤـﻊ
ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻟﻐﺭﺽ ﺘﺤﺩﻴﺩ ﺩﺭﺠﺔ ﺘﺤﻘﻕ ﺍﻻﻫﺩﺍﻑ ﻭﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﻼﺯﻤـﺔ ﺒـﺸﺄﻨﻬﺎ ﻟﻤﻌﺎﻟﺠـﺔ ﺠﻭﺍﻨـﺏ
ﺍﻟﻀﻌﻑ ﻭﺘﺤﻘﻴﻕ ﺍﻟﻨﻤﻭ ﺍﻟﺴﻠﻴﻡ ﻤﻥ ﺨﻼل ﺘﻌﺯﻴﺯ ﺠﻭﺍﻨﺏ ﺍﻟﻘﻭﺓ " .
ﺍﻤـــــﺎ ) ( Samuel , 1994: 139-140ﻓﻘــــﺩ ﻋـﺭﻑ ﺍﻟﺘﻘـﻭﻴﻡ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ،
ﻭﺍﻟـــــﺫﻱ ﺍﻋﺘﺒــــــﺭﻩ ﻤـﺭﺍﺩﻑ ﻟﻠﺘﺩﻗﻴــــﻕ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ ) ( Strategic Auditﺍﻭ
ﺍﻟﻤــــﺭﺍﺠﻌـــــــــــــــــﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴــــــــــــــــــــﺔ
) (∗)(Strategic Reviewﺒﺎﻨﻪ " ﻓﺤﺹ ﻭﺘﻘﻴﻴﻡ ﻋﻤﻠﻴﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻤﺘﻤﺜﻠﺔ ﺒﻌﻤﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ.
ﻼ ﻭﻤﺅﻜﺩﹰﺍ ﻋﻠﻰ ﺍﻭﺠﻪ ﻋﻤﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻜﺎﻓﻪ" .ﺍﻭ ﺍﻥ ﻴﻜـﻭﻥ ﻭﻤﺜل ﻫﺫﺍ ﺍﻟﻔﺤﺹ ﺍﻥ ﻴﻜﻭﻥ ﺸﺎﻤ ﹰ
ﻤﺭﻜﺯﹰﺍ ﻋﻠﻰ ﺠــــﺯﺀ ﻭﺍﺤــــــﺩ ﻤﻥ ﺍﻟﻌﻤﻠﻴﺔ ﻤﺜـل ﺍﻟﺘﺤﻠﻴـل ﺍﻟﺒﻴﺌـﻲ ) Environmental
.( Analysisﻭﺍﻟﻰ ﺠﺎﻨﺏ ﺫﻟﻙ ﻓﺎﻨﻪ ﺭﺴﻤﻴﺎ ﻴﻠﺘﺯﻡ ﺒﺎﻟﻘﻭﺍﻨﻴﻥ ﺍﻟﻤﻨﻅﻤﻴﺔ ﺍﻟﺜﺎﺒﺘﺔ ﻭﺍﺠﺭﺍﺀﺘﻬـﺎ ،ﺍﻭ ﺍﻨـﻪ ﻏﻴـﺭ
ﺭﺴﻤﻲ ﺒﺤﻴﺙ ﻴﺴﻤﺢ ﻟﻠﻤﺩﺭﺍﺀ ﺒﺎﻻﺴﺘﻔﺎﺩﺓ ﻓﻲ ﺍﺨﺫ ﺍﻟﻤﻘﻴﺎﺱ ﺍﻟﻤﻨﻅﻤﻲ .ﻭﺴﻭﺍﺀ ﺍﻜﺎﻥ ﺍﻟﻔﺤﺹ ﺭﺴﻤﻴﺎ ﺍﻡ ﻏﻴـﺭ
ﻼ ﺍﻡ ﻤﺭﻜﺯﺍ ﻓﺎﻨﻪ ﻴﺠﺏ ﺍﻥ ﻴﻌﻤل ﻤﻥ ﺍﺠل ﺠﻌل ﺍﻟﻭﻅﺎﺌﻑ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺒﻌﻀﻬﺎ ﺍﻟﺒﻌﺽ ﻤﺘﺭﺍﺒﻁﺔ. ﺭﺴﻤﻲ ،ﺸﺎﻤ ﹰ
ﻜﻤﺎ ﻴﻌﺭﻑ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺒﺎﻨﻪ "ﻋﻤﻠﻴﺔ ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺍﻥ ﺍﻟﻤﻨﻅﻤـﺔ ﺘـﺴﻌﻰ ﺍﻟـﻰ ﺘﻨﻔﻴـﺫ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻟﺘﻲ ﺘﺅﺩﻱ ﺍﻟﻰ ﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻐﺎﻴﺎﺕ ﺍﻟﻜﻠﻴﺔ ﻟﻬﺎ")(Amaratunga ,2000:180
ﻓﻲ ﺤﻴﻥ ﻨﻅﺭ ﺍﻟﻴﻬﺎ ) ( Hunger & Wheelem , 2000: 230ﺒﺎﻨﻬﺎ " ﻋﻤﻠﻴﺔ ﻤﻘﺎﺭﻨﺔ ﺍﻟﻨﺘـﺎﺌﺞ
ﺍﻟﻤﺘﺤﻘﻘﺔ ﻤﻊ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﻤﺭﻏﻭﺏ ﺘﺤﻘﻴﻘﻬﺎ ،ﻭﺘﻭﻓﻴﺭ ﺍﻟﺘﻐﺫﻴﺔ ﺍﻟﻌﻜﺴﻴﺔ ﺍﻟﻀﺭﻭﺭﻴﺔ ﻟﻼﺩﺍﺭﺓ ﻟﺘﻘﻴﻴﻡ ﺍﻟﻨﺘﺎﺌﺞ ﻭﺍﺘﺨـﺎﺫ
ﺍﻟﺘﻌﺩﻴﻼﺕ ﺍﻟﻼﺯﻤﺔ " .ﻭﻴﻤﻜﻥ ﺍﻟﻨﻅﺭ ﺍﻟﻰ ﻫﺫﻩ ﺍﻟﻌﻤﻠﻴﺔ ﻓﻲ ﺼﻭﺭﺓ ﺇﻨﻤﻭﺫﺝ ﻴﺘﻜﻭﻥ ﻤﻥ ﺨﻤﺱ ﺨﻁﻭﺍﺕ ﻜﻤـﺎ
ﻴﺼﻭﺭﻩ ﺍﻟﺸﻜل )(9
)*( ﻻﺗﺘﻔ ﻖ اﻟﺒﺎﺣﺜ ﺔ ﻣ ﻊ ه ﺬا اﻟﺘ ﺮادف إذ ان اﻟﺘﻘ ﻮﻳﻢ اﺷ ﻤﻞ ﻣ ﻦ اﻟﺘ ﺪﻗﻴﻖ ،ﻓﻨ ﺮى ﺑ ﺎن اﻟﺘ ﺪﻗﻴﻖ ه ﻮ ﻋﻤﻠﻴ ﺔ ﻣﻨﻈﻤ ﺔ ﻟﺘﺤﺪﻳ ﺪ درﺟ ﺔ
اﻟﺘﻄﺎﺑﻖ ﺑﻴﻦ اﻟ ﺸﺊ اﻟﻤ ﺮاد ﺗﺪﻗﻴﻘ ﻪ واﻟﻤﻌ ﺎﻳﻴﺮ اﻟﻤﻮﺿ ﻮﻋﺔ وﺗﻮﺻ ﻴﻞ اﻟﻨﺘﻴﺠ ﺔ اﻟ ﻰ اﺻ ﺤﺎب اﻟﻌﻼﻗ ﺔ اﻣ ﺎ اﻟﺘﻘ ﻮﻳﻢ ﻓﻬ ﻮ ﻳﺘﺠ ﺎوز
ﻣﺮﺣﻠﺔ اﻟﺘﺪﻗﻴﻖ ﻓﻲ ﻣﺤﺎوﻟﺔ ﻟﻠﻨﻬﻮض ﺑﻬﺬا اﻟﺸﺊ اﻟﻰ ﺣﺎﻟﺔ اﻓﻀﻞ اذا آﺎن ﺿﻌﻴﻔًﺎ او اﻟﻤﺤﺎﻓﻈ ﺔ ﻋﻠﻴ ﻪ وﺗﻄ ﻮﻳﺮﻩ اذا آ ﺎن ﺟﻴ ﺪًا
ﻣﻊ اﻟﺘﻌﺮف ﻋﻠﻰ اﺳﺒﺎب اﻟﻀﻌﻒ ﻓﻲ ﻣﺤﺎوﻟﺔ ﻟﻠﺘﻮﺻﻞ اﻟﻰ ﺳﺒﻞ اﻟﻤﻌﺎﻟﺠﺔ او اﻟﺤﺪ ﻣﻨﻪ.
43
5 4 3 2 1
ﻻ
اﺗﺨﺎذ اﺟﺮاءات هﻞ ﻳﺘﻄﺎﺑﻖ اﻷداء ﻗﻴﺎس اﻷداء وﺿﻊ ﻣﻌﺎﻳﻴﺮ ﻳﻤﻜﻦ ﻣﺎ ﺗﺤﺪﻳﺪ
ﺗﺼﺤﻴﺤﻴﺔ ﻣﻊ اﻟﻤﻌﺎﻳﻴﺮ اﻷداء ﻗﻴﺎﺳﻪ
ﻧﻌﻢ
ﻓﺎﻟﻤﺴﺎر ﺗﻮﻗﻒ
ﺻﺤﻴﺢ
اﻟﺸﻜﻞ )(9
ﻋﻤﻠﻴﺔ اﻟﺮﻗﺎﺑﺔ واﻟﺘﻘﻮﻳﻢ
Source: (Hunger,David&Wheelem,ThomasL.,Strategic Management, Addison
Wesley Longman,2000 p:231.
ﻓﻲ ﺤﻴﻥ ﻋﺒﺭ ﻋﻨﻬﺎ ) (Hill & pullen,2001:1ﺒﺎﻨﻬﺎ " ﻋﻤﻠﻴﺔ ﺍﺩﺍﺭﻴﺔ ﺸـﺎﻤﻠﺔ ﺘـﺅﻁﺭ ﺭﺤﻠـﺔ
ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ ﻋﻥ ﻁﺭﻴﻕ ﺍﻟﺘﻭﻜﻴﺩ ﺒﺎﻥ ﻜل ﻓﺭﺩ ﻴﻔﻬﻡ ﻤﻭﻗﻊ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺤﺎﺠﺘﻬـﺎ ﻟﻠﻨﻤـﻭ ،ﻟﺨﻠـﻕ ﻗﻴﻤـﺔ
ﻤﺴﺎﻫﻤﺔ ﻓﺎﻋﻠﺔ ".
ﻜﻤﺎ ﺘﻡ ﺍﻟﻨﻅﺭ ﺍﻟﻴﻪ ﺇﻨﻤﻭﺫﺠﻴﹰﺎ ﻋﻠﻰ ﺍﻨﻪ " ﺁﻟﻴﺔ ﻀﺒﻁ ﺍﻭ ﺭﻗﺎﺒﺔ ﺍﺩﺍﺭﻴﺔ ﻟﺘﻌﻴﻴﻥ ﻤﻭﻗﻊ ﺍﻟﻤﻨﻅﻤﺔ ﻭﻭﺯﻨﻬﺎ
ﺩﺍﺨﻠﻴﺎ ﻭﺨﺎﺭﺠﻴﹰﺎ ".( Stewart & Carpenter , 2001: 37) .
ﻭﺼﺎﻏﺕ ﺒﻌﺽ ﺍﻻﺩﺒﻴﺎﺕ ﻫﺫﺍ ﺍﻟﻤﻔﻬــــﻭﻡ ﻀﻤـــــﻥ ﺍﻁـــــﺎﺭ ﺒﻌﺩﻱ ﺍﻟﻜﻔـﺎﺀﺓ
ﻭﺍﻟﻔﺎﻋﻠﻴــﺔ ) ( Efficieney & Effectivenessﻜﻤﻌﻴﺎﺭ ﻟﻠﻘﻴﺎﺱ ﻭﺭﺒﻁﻬﺎ ﺒﻁﺒﻴﻌﺔ ﻫﺩﻑ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘـﻭﻴﻡ
ﻼ ﻟﻠﻨﺸﺎﻁﺎﺕ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ ﺇﺫ ﻭﺼﻔﻬﺎ ) ( Mohd Isa , 2002: 3ﺒﺎﻨﻬﺎ " ﻋﻤﻠﻴﺔ ﻗﻴﺎﺱ ﻓﺎﻋﻠﻴﺔ ﺒﻭﺼﻔﻬﺎ ﺩﻟﻴ ﹰ
ﻭﻜﻔﺎﺀﺓ ﻤﻨﻅﻤﺎﺕ ﺍﻻﻋﻤﺎل ﻭﻭﺍﺤﺩﺓ ﻤﻥ ﺍﻟﺨﻁﻭﺍﺕ ﺍﻻﻭﻟﻴﺔ ﻓﻲ ﻋﻤﻠﻴﺔ ﺘﺤﺴﻴﻥ ﺘﻘﺩﻴﻡ ﺍﻟﺨﺩﻤﺔ ،ﺍﻟﺘـﻲ ﺘﺘـﻀﻤﻥ
ﺍﺨﺘﻴﺎﺭ ﻭﺘﺤﺩﻴﺩ ،ﻭﺘﻁﺒﻴﻕ ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺘﻲ ﺘﻘﻴﺱ ﻫﺫﻩ ﺍﻟﻔﺎﻋﻠﻴﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ ".
ﺍﻥ ﻤﺎ ﺘﻡ ﺘﺄﻜﻴﺩﻩ ﺒﺸﻜل ﻭﺍﺴﻊ ﻓﻲ ﺍﺩﺏ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﺩﻭﺭ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻷﻨﻅﻤـﺔ ﻗﻴـﺎﺱ
ﻭﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ .ﻓﻘﺩ ﺍﻭﻀﺢ ) ( Samuel , 1994: 138-150ﺍﻥ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﻲ ﻴﺸﻜل ﺍﻟﻤﺭﺤﻠـﺔ
ﺍﻻﻭﻟﻰ ﻤﻥ ﺍﻟﻤﺭﺍﺤل ﺍﻟﻤﺘﺭﺍﺒﻁﺔ ﻟﻌﻤﻠﻴﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻓﻲ ﺍﻟﻤﻨﻅﻤـﺔ ﻭﻫـﻲ ﺘـﺸﻤل :ﻗﻴـﺎﺱ ﺍﻷﺩﺍﺀ
ﺍﻟﻤﻨﻅﻤﻲ ،ﻤﻘﺎﺭﻨﺔ ﺍﻷﺩﺍﺀ ﺒﺎﻻﻫﺩﺍﻑ ﻭﺍﻟﻤﻌﺎﻴﻴﺭ ،ﻭﺍﺘﺨﺎﺫ ﺍﻻﺠﺭﺍﺀ ﺍﻟﺘﺼﺤﻴﺤﻲ ،ﻭﻜﻤﺎ ﻴﻭﻀﺤﻬﺎ ﺍﻟـﺸﻜل )(10
ﺍﻟﺫﻱ ﻴﻅﻬﺭ ﺇﻨﻤﻭﺫﺠﹰﺎ ﻋﺎﻤﹰﺎ ﻟﻜﻴﻔﻴﺔ ﺘﻌﻠﻕ ﺍﻟﺨﻁﻭﺍﺕ ﺍﻟﻌﺎﻤﺔ ﻟﻌﻤﻠﻴﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺒﺒﻌﻀﻬﺎ .ﻭﻫﺫﺍ ﺍﻹﻨﻤﻭﺫﺝ ﻴﻨﻁـﻭﻱ
ﻋﻠﻰ ﺍﻨﻪ ﺍﺫﺍ ﻓﺸﻠﺕ ﺍﻟﻤﻨﻅﻤﺔ ﻓﻲ ﺘﺤﻘﻴﻕ ﺍﻫﺩﺍﻓﻬﺎ ﻭﻟﻡ ﺘﻨﺎﺴﺏ ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﻨﻅﻤﻴﺔ ﻋﻨـﺩﻫﺎ ﻴـﺼﺒﺢ ﺍﻻﺠـﺭﺍﺀ
ﺍﻟﺘﺼﺤﻴﺤﻲ ﻀﺭﻭﺭﻴﹰﺎ ،ﻭﻫﺫﺍ ﺍﻻﺠﺭﺍﺀ ﻗﺩ ﻴﺘﻀﻤﻥ ﻤﺤﺎﻭﻟﺔ ﻟﺘﺤﺴﻴﻥ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﻲ ﻋﻥ ﻁﺭﻴـﻕ ﺍﻟﺘﺭﻜﻴـﺯ
ﻋﻠﻰ ﺨﻁﻭﺓ ﺍﻭ ﺍﻜﺜﺭ ﻤﻥ ﺍﻟﺨﻁﻭﺍﺕ ﺍﻟﺭﺌﻴﺴﺔ ﻟﻌﻤﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ .ﻭﺍﻥ ﻫـﺫﺍ ﺍﻟﺘﺤﻠﻴـل ﻴﻤﻜـﻥ ﺍﻥ
ﻴﺤﺴﻥ ﻋﻤﻠﻴﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺫﺍﺘﻬﺎ ﻋﻥ ﻁﺭﻴﻕ ﺘﻌﺯﻴﺯ ﺩﻗﺔ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﻲ ﻭﺍﻟﺘﻌﻭﻴل ﻋﻠﻴﻬﺎ.
44
ﻟﻴﺲ هﻨﺎك ﺿﺮورة ﻷﺗﺨﺎذ
اﺟﺮاء ﺗﺼﺤﻴﺤﻲ
ﺷﻜﻞ )(10
ﻋﻤﻠﻴﺔ اﻟﺮﻗﺎﺑﺔ اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ
& Source: Samuel C.Certo,&perter,Paul,"StrategicManagement:Concepts
Application,3rd.ed., RichardIrwin,Ine.1994:150
ﺍﻤﺎ ﺍﻟﺸﻜل ) (11ﻓﻴﻭﻀﺢ ﻋﻼﻗﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ﺒـﺎﻟﺨﻁﻭﺍﺕ ﺍﻟﺭﺌﻴـﺴﺔ ﻟﻌﻤﻠﻴـﺔ ﺍﻻﺩﺍﺭﺓ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
رﻗﺎﺑﺔ اﻻﺳﺘﺮاﺗﻴﺠﻲة ﺗﻨﻔﻴﺬ اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ ﺻﻴﺎﻏﺔ اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ وﺿﻊ اﺗﺠﺎﻩ ﺗﻨﻈﻴﻤﻲ ﺗﺤﻠﻴﻞ ﺑﻴﺌﻲ
ﺘﻐﺫﻴﺔ ﻋﻜﺴﻴﺔ
اﻟﺸﻜﻞ )(11
اﻟﻌﻼﻗﺔ ﺑﻴﻦ اﻟﻌﻤﻠﻴﺔ اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ واﻟﺮﻗﺎﺑﺔ اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ
Source: Samuel C.certo,&Perter, Paul,"Strategic Management
Concepts&Application",3rd.ed.,Richard Irwin,lnc.1994:150
ﻴﺒﺩﻭ ﻤﻥ ﺍﻟﺸﻜل ﺍﻟﺴﺎﺒﻕ ﺍﻥ ﻋﻤﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺘﺸﻤـــل ﻋﻠـــﻰ ﺘﻘﻴﻴــﻡ ﺍﻟﺒﻴﺌـﺔ
45
)ﺘﺤﻠﻴل ﺒﻴﺌﻲ ( ،ﻭﺘﺤﺩﻴﺩ ﺍﻟﺘﺼﻭﺭ ﺍﻟﻤﺴﺘﻘﺒﻠﻲ ﻭﺍﻟﻤﻬﻤﺔ ﻭﺍﻻﻫﺩﺍﻑ ﺍﻟﻤﻨﻅﻤﻴﺔ )ﺘﺤﺩﻴﺩ ﺍﻻﺘﺠـﺎﻩ ﺍﻟﻤﻨﻅﻤـﻲ (،
ﻭﺍﻴﺠﺎﺩ ﻁﺭﺍﺌﻕ ﻟﻠﺘﻌﺎﻤل ﻤﻊ ﺍﻟﻤﻨﺎﻓﺴﻴﻥ ﻟﻠﻭﺼﻭل ﺍﻟﻰ ﻫﺫﻩ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻨﺠﺎﺯ ﺍﻟﻤﻬﻤﺔ ﺍﻟﻤﻨﻅﻤﻴـﺔ ) ﺼـﻴﺎﻏﺔ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ( ،ﻭﻭﻀﻊ ﺨﻁﺔ ﻟﺘﺭﺠﻤﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻰ ﻋﻤل ) ﺘﻨﻔﻴﺫ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ( ﻭﺍﺨﻴـﺭﹰﺍ ﺍﻟﺭﻗﺎﺒـﺔ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﺘﻲ ﺘﺯﻭﺩ ﺒﺎﻟﺘﻐﺫﻴﺔ ﺍﻟﻌﻜﺴﻴﺔ ﺍﻟﻤﻬﻤﺔ ﻓـﻲ ﺘﺤﺩﻴـﺩ ﻤـﺩﻯ ﻜـﻭﻥ ﺨﻁـﻭﺍﺕ ﻋﻤﻠﻴـﺔ ﺍﻻﺩﺍﺭﺓ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻜﺎﻓﺔ ﻤﻨﺎﺴﺒﺔ ﻭﻤﺘﻨﺎﺴﻘﺔ ﻭﺘﻌﻤل ﺒﺎﻻﺘﺠﺎﻩ ﺍﻟﺼﺤﻴﺢ ﻭﺍﻟﻤﻨﺎﺴﺏ.
ﻟﻘﺩ ﺍﻭﺠﺯ ) ( Hill & pullen , 2001: 3ﺍﻫﻤﻴﺔ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺒﺎﻟﺠﻭﺍﻨﺏ ﺍﻵﺘﻴﺔ:
ﺃ -ﻴﺤﻘﻕ ﺍﺘﺠﺎﻫﹰﺎ ﻨﻅﺎﻤﻴﹰﺎ ﻷﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ.
ﺏ -ﻴﻌﻜﺱ ﺩﺭﺠﺔ ﺍﻟﻤﻭﺍﺀﻤﺔ ﻭﺍﻻﻨﺴﺠﺎﻡ ﺒﻴﻥ ﺍﻫﺩﺍﻑ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺘﻬﺎ.
ﺠـ -ﺘﺤﻘﻴﻕ ﺍﻻﻴﺭﺍﺩﺍﺕ ﻭﺍﻻﺭﺒﺎﺡ.
ﺩ -ﺘﺨﺼﻴﺹ ﻤﻭﺍﺭﺩ ﺍﻟﻤﻨﻅﻤﺔ ﺒﺸﻜل ﻜﻔﻭﺀ .
ﻜﻤﺎ ﺍﻭﻀﺢ ﻤﺭﻜﺯﺍﻟﺘﻁﻭﻴﺭ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻲ ﻟﻸﻋﻤﺎل ﺍﻟﺼﻐﻴﺭﺓ
ـﺎﺭﻴﺭ ﺍﻷﺩﺍﺀ
) ( Small Business Technology Development Centerﺍﻥ ﺘﻘــ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺘﺴﺎﻋﺩ ﻓﻲ ﺍﻟﻭﺼﻭل ﺍﻟﻰ ﺍﻟﻤﻜﺎﻥ ﺍﻟﺫﻱ ﻴﻨﺒﻐﻲ ﺍﻟﻭﺼﻭل ﺍﻟﻴﻪ ﻭﻫﻲ ﻜﺫﻟﻙ ﺘﻌﻤل ﻋﻠﻰ:
ﺃ -ﺍﻥ ﺘﺘﻜﺎﻤل ﻤﻊ ﺍﻟﺘﺨﻁﻴﻁ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻠﻤﻨﻅﻤﺔ .
ﺏ -ﺘﻌﻅﻴﻡ ﺍﻓﻀل ﻤﺎ ﺘﻘﻭﻡ ﺒﻪ ﺍﻟﻤﻨﻅﻤﺔ ﻤﻥ ﺍﻋﻤﺎل
ﺝ -ﻜﺴﺭ ﺍﻟﺭﻭﺘﻴﻥ ﻭﺍﻻﺠﺭﺍﺀﺍﺕ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﻏﻴﺭ ﺍﻟﻔﺎﻋﻠﺔ.
ﺩ -ﺨﻠﻕ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺩﻓﻊ ﺍﺠﻭﺭ ﻤﻨﺎﺴﺒﺔ ﻟﻠﻌﺎﻤﻠﻴﻥ.
ﻫـ -ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻻﺴﺒﻘﻴﺎﺕ ﻭﺍﻴﺠﺎﺩ ﺨﻁﻁ ﺍﻟﻌﻤل ﺍﻟﺤﺎﻀﺭﺓ.
ﻭ -ﺍﻟﺘﺤﺭﻙ ﺍﻟﻰ ﺍﺒﻌﺩ ﻤﻥ ﺍﻟﺘﺨﻁﻴﻁ ﺒﺎﺘﺠﺎﻩ ﺍﻟﺘﻔﻜﻴﺭ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ.
ﺯ -ﺠﻌل ﺍﻟﻤﻨﻅﻤﺔ ﻤﺘﻤﻴﺯﺓ ﺒﺎﻜﺴﺎﺒﻬﺎ ﻤﻴﺯﺓ ﺘﻨﺎﻓﺴﻴﺔ ﻓﻲ ﺍﻻﻤﺩ ﺍﻟﺒﻌﻴﺩ.
ﻭﺼﺎﻏﺕ ﺒﻌﺽ ﺍﻟﻜﺘﺎﺒﺎﺕ ﺍﻫﻤﻴﺔ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻜﻭﻨﻪ ﻴﺤﻘﻕ ﻟﻠﻤﺩﻴﺭﻴﻥ ﺍﺩﻭﺍﺕ ﺫﺍﺕ
ﻗﻴﻤﺔ ﻟﻔﻬﻡ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻨﺎﺴﺏ ﻟﻠﻤﻨﻅﻤﺔ ،ﻭﻤﺴﺎﻋﺩﺘﻬﻡ ﻋﻠﻰ ﺘﻌﺯﻴﺯ ﻤﺎﻴﺠﺏ ﻋﻤﻠﻪ ﻓـﻲ ﺍﻟﻤـﺴﺘﻘﺒل ،ﻭﺍﻟﺘﻁﺒﻴـﻕ
ﺍﻟﺼﺤﻴﺢ ﻟﻔﻜﺭﺓ " ﻻﻴﻜﻭﻥ ﺒﻤﻘﺩﻭﺭﻙ ﺍﺩﺍﺭﺓ ﻤﺎﻻﺘﺴﺘﻁﻴﻊ ﻗﻴﺎﺴﻪ" ).( Marr,Nelly&Thomas,2002:5
ﺘﻨﺎﻭﻟﺕ ﺍﻻﺸﻜﺎل ) -12ﺃ ( ) -12ﺏ( )-12ﺝ( ﺘﺠﺴﻴﺩﹰﺍ ﻷﻫﻤﻴـﺔ ﻗﻴـﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ
ﻭﺘﻘﻭﻴﻤﻪ ﺍﻟﺘﻲ ﺘﺄﺘﻲ ﻤﻥ ﺍﻫﻤﻴﺔ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻓﻬﻲ( www. sbtdc. org) :
ﺃ -ﺘﺨﺒﺭ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻤﺎﻜﻥ ﺍﻟﺤﺎﺠﺔ ﻟﻠﺘﻁﻭﻴﺭ.
ﺏ -ﺘﺴﺎﻋﺩ ﺍﻟﻤﻨﻅﻤﺔ ﻓﻲ ﻭﻀﻊ ﺍﺴﺒﻘﻴﺎﺕ ﺘﺨﺼﻴﺹ ﺍﻟﻁﺎﻗﺎﺕ ﻭﺍﻟﻤﻭﺍﺭﺩ ﻓﻲ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﻤﻨﺎﺴﺒﺔ.
ﺝ -ﺘﺤﻔﺯ ﺍﻟﻤﻨﻅﻤﺔ ﻨﺤﻭ ﺍﻥ ﺘﻜﻭﻥ ﺒﺤﺎﻟﺔ ﺍﻓﻀل ﻨﺤﻭ ﺍﻟﻤﺜﻭل ﻓﻲ ﺍﻟﻤﻘﺩﻤﺔ.
ﻓﺎﻟﺸﻜل ) -12ﺃ ( ﻴﻭﻀﺢ ﺍﻥ ﺍﻨﻅﻤﺔ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﻤـﺼﻤﻤﺔ ﺒـﺸﻜل ﺠﻴـﺩ ،ﺍﻟﺘـﻲ ﺘـﺭﺘﻴﻁ
ﺒﺎﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻨﻅﻤﺎﺕ ﺍﻻﻋﻤﺎل ﺘﻭﺠﻪ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ ﻟﻸﺩﺍﺀ .ﻭﺍﻟﺸﻜل ) -12ﺏ( ﻓﺎﻨﻪ ﻴﻌﻜﺱ ﺍﻥ
ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻫﻭ ﻨﻅﺎﻡ ﻟﺩﻋﻡ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻻﺩﺍﺭﻴﺔ .ﺒﻴﻨﻤﺎ ﺍﻟﺸﻜل ) -12ﺝ( ﻴﺸﻴﺭ ﺍﻟﻰ ﺍﻥ ﻨﻅـﺎﻡ ﺍﻻﺩﺍﺭﺓ
ﻴﺘﻜﻭﻥ ﻤﻥ ﺜﻼﺙ ﻋﻨﺎﺼﺭ ﻤﺘﺭﺍﺒﻁﺔ ﻤﻊ ﺒﻌﻀﻬﺎ ﺍﻟﺒﻌﺽ .ﻭﺍﻥ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻭﻴﻡ ﻫﻭ ﺠﺯﺀ ﻁﺒﻴﻌﻲ ﻭﻤﺘﻜﺎﻤـل
ﻤﻥ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻻﺩﺍﺭﻴﺔ.
46
ادﺧﺎل ﺗﺼﻤﻴﻢ
ﺗﺤﺴﻴﻨﺎت
ﻗﻴﺎس اﻧﺠﺎز
وﺗﻘﻮﻳﻢ
اﻧﻈﻤﺔ ﻣﺎﻟﺬي
اﻟﻤﻨﻈﻤﺔ ﻳﺘﻢ ادارﺗﻪ
اﻟﺸﻜﻞ ) (12
اهﻤﻴﺔ اﻟﻘﻴﺎس واﻟﺘﻘﻮﻳﻢ
)Source: (www.opm.gov/perform/articles
ﺒﺎﻟﻨﻅﺭ ﻷﻫﻤﻴﺔ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻓﻘﺩ ﺘﻭﺠﻬﺕ ﺍﺭﺍﺀ )( Neely& et al.,1995:19
ﺒﻀﺭﻭﺭﺓ ﺍﺠﺭﺍﺀ ﺍﺨﺘﺒﺎﺭ ﻟﻬﺫﺍ ﺍﻟﻨﻅﺎﻡ ﻓﻲ ﺜﻼﺜﺔ ﻤﺴﺘﻭﻴﺎﺕ:
ﺃ -ﻤﻘﺎﻴﻴﺱ ﺃﺩﺍﺀ ﺨﺎﺼﺔ :ﻭﻫﺫﻩ ﺍﻟﻤﺠﻤﻭﻋﺔ ﻴﻤﻜﻥ ﺍﻥ ﺘﺤﻠل ﺒﻁﺭﺡ ﺘﺴﺎﺅﻻﺕ ﻤﺜل ﻷﻱ ﺸـــﺊ ﺘـﺴﺘﻌﻤل
ﻤﻘﺎﻴــــﺱ ﺍﻷﺩﺍﺀ ؟ ﻭﺍﻱ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺘﺴﺘﻌﻤل ؟ ﻭﻜﻡ ﺘﻜﻠﻑ ؟ ﻭﻤﺎﻫﻲ ﺍﻟﻔﻭﺍﺌﺩ ﺍﻟﺘﻲ ﺘﻭﻓﺭﻫﺎ ؟.
ﺏ -ﻨﻅﺎﻡ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻜﻜﻴﺎﻥ :ﺍﻟﻨﻅﺎﻡ ﻴﻤﻜﻥ ﺍﻥ ﻴﺤﻠل ﺒﺄﺴﺘﻜﺸﺎﻑ ﺠﻤﻴﻊ ﺍﻟﻌﻨﺎﺼـﺭ ﺍﻟﻤﻼﺀﻤـﺔ ﻟﻠﻤﻘـﺎﻴﻴﺱ
ﺍﻟﺩﺍﺨﻠﻴـﺔ ﻭﺍﻟﺨﺎﺭﺠﻴﺔ ،ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘــﻲ ﻴﺠﺏ ﺍﻥ ﺘﺘﻤﻴﺯ ﺒﻨـﺴﺒﺔ ﻤـــــﻥ ﺍﻟﺘﺤـﺴﻴﻥ
ﻭﺘﺤﺩﻴﺩ ﺍﻻﻫﺩﺍﻑ ﺍﻟﻁﻭﻴﻠـــﺔ ﻭﺍﻟﻘﺼﻴﺭﺓ ﺍﻻﻤﺩ .ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﻜﺫﻟﻙ ﻴﺠﺏ ﺍﻥ ﺘﺘﻜﺎﻤل ﻋﻤﻭﺩﻴـﺎ ﻭﺍﻓﻘﻴـﹰﺎ،
ﻭﺍﻥ ﺘﺨﺘﻠﻑ ﺍﻟﻭﺍﺤﺩﺓ ﻋﻥ ﺍﻻﺨﺭﻯ.
ﺝ -ﺍﻟﻌﻼﻗﺔ ﺒﻴﻥ ﻨﻅﺎﻡ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻭﺍﻟﺒﻴﺌﺔ ﺍﻟﺘﻲ ﺘﻌﻤل ﺩﺍﺨﻠﻬﺎ .ﻓﺎﻟﻨﻅﺎﻡ ﻫﻨﺎ ﻴﻤﻜﻥ ﺍﻥ ﻴﺤﻠل ﺒﺘﻘﻴﻴﻡ ﻤﺎ ﺍﺫﺍ
ﻜــﺎﻨﺕ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺘﻌﺯﺯ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺘﺘﻭﺍﻓﻕ ﻤﻊ ﺜﻘﺎﻓﺔ ﺍﻟﻤﻨﻅﻤﺔ ،ﻭﺍﻥ ﺘﺘﻤﻴﺯ ﺒﺎﻟﺜﺒﺎﺕ
ﻭﺍﻟﺘﻤﺎﻴﺯ.
ﻓﻲ ﻀﻭﺀ ﻤﺎ ﺘﻘﺩﻡ ﻴﺒﺩﻭ ﺍﻥ ﻫﻨﺎﻙ ﺘﺒﺎﻴﻨﹰﺎ ﻓﻲ ﺘﻭﺠﻬﺎﺕ ﺍﻟﺒﺎﺤﺜﻴﻥ ﻨﺤﻭ ﺍﻟﺘﻌﺒﻴﺭ ﻋﻥ ﻤﺎﻫﻴﺔ ﻤﻔﻬﻭﻡ ﺘﻘﻭﻴﻡ
47
ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻻ ﺍﻥ ﻫﺫﺍ ﺍﻟﺘﺒﺎﻴﻥ ﻻﻴﺼل ﺍﻟﻰ ﺍﻟﻤﻀﻤﻭﻥ ﺍﻻﺴﺎﺴﻲ ﺍﻟﺫﻱ ﻴﺘﻌﻠﻕ ﺒﻬﺫﺍ ﺍﻟﻤﻔﻬﻭﻡ ﻭﻫﻲ ﻓﻲ
ﺤﺩﻭﺩ ﺍﻻﺨﺘﻼﻓﺎﺕ ﺍﻟﺸﻜﻠﻴﺔ ﺍﻟﺘﻲ ﻻﺘﺘﻌﺎﺭﺽ ﻓﻲ ﺍﺭﻜﺎﻨﻬﺎ ﺍﻻﺴﺎﺴﻴﺔ ﺤﻭل ﺍﻟﻤﻔﻬﻭﻡ.
ﻤﻥ ﻫﻨﺎ ﻨﺠﺩ ﺍﻤﻜﺎﻨﻴﺔ ﻋﺭﺽ ﻤﻔﻬﻭﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺒﺄﻨﻪ " :ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻲ ﺒﻤﻭﺠﺒﻬﺎ ﺘﺤﺩﺩ
ﺍﻟﻤﻌﺎﻴﻴﺭ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﻻﺠل ﺘﺤﺩﻴﺩ ﻤﺎ ﺍﺫﺍ ﻜﺎﻥ ﺍﻷﺩﺍﺀ ﻴﻔﻲ ﺒﺎﻟﺤﺎﺠﺎﺕ ﻭﺍﻟﺘﻭﻗﻌﺎﺕ .ﻭﻟﻐﺭﺽ ﺘﻌﻘﺏ ﺍﻟﺘﻘﺩﻡ ﻓـﻲ
ﺍﻟﺘﻨﻔﻴﺫ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﻭﺘﺤﺩﻴﺩ ﻨﻘﺎﻁ ﺍﻟﻘﻭﺓ ﻭﺍﻟﻀﻌﻑ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺫﻟﻙ ﻓﻲ ﻤﺤﺎﻭﻟﺔ ﻟﺘﻌﺯﻴﺯ ﺍﻻﻭﻟﻰ ﻭﺘﻘﻠﻴﺹ
ﺍﻟﺜﺎﻨﻴﺔ.
ﻭﺍﻴﻀﺎ ﻤﻥ ﺍﻟﻤﻔﻴﺩ ﺫﻜﺭﻩ ﻫﻨﺎ ﺍﻥ ﺍﻟﺫﻱ ﻴﻤﻴﺯ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﻫﻭ ﺍﻥ ﻤﻘﺎﻴﻴﺴﻪ ﻤﺸﺘﻘﺔ
ﻤﻥ ﻋﻤﻠﻴﺔ ﺼﻨﻊ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ،ﻭﺍﻨﻬﺎ ﺘﺩﻋﻡ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ .ﻓﻬﺫﺍ ﺍﻟﻨﻅﺎﻡ ﻴﺭﺍﻗﺏ ﺍﻷﺩﺍﺀ ﺒﺸﻜل ﻜﻔﻭﺀ
ﻤﻘﺎﺒل ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻐﺎﻴﺎﺕ ﺍﻟﻤﻭﻀﻭﻋﺔ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻟﻔﺭﺩ ﻭﺍﻟﻤﻨﻅﻤﺔ .ﻓﻀﻼ ﻋﻥ ﻜﻭﻨﻪ ﻴﺤﻘﻕ ﻨﻅﺭﺓ ﺍﻜﺜـﺭ
ﺸﻤﻭﻟﻴﺔ ﻟﻸﺩﺍﺀ ﻋﻥ ﻁﺭﻴﻕ ﺘﻭﺤﻴﺩ ﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ﺒﺎﻜﻤﻠﻬﺎ ﻓﻲ ﺤﺴﺎﺒﺎﺕ ﻭﺘﺤﻠﻴﻼﺕ ﻤﻭﻀﻭﻋﻴﺔ .ﻭﻋﻠـﻰ
ﻭﻓﻕ ﺫﻟﻙ ﻴﺠﺏ ﺍﻥ ﻻﻴﻨﻅﺭ ﺍﻟﻴﻪ ﻋﻠﻰ ﺍﻨﻪ ﺁﻟﻴﺔ ﻟﺘﻌﻴﻴﻥ ﺍﻟﺜﻭﺍﺏ ﻭﺍﻟﻌﻘﺎﺏ ﻓﻘﻁ ،ﺒل ﺍﻨـﻪ ﺠـﺎﺀ ﻟﻴﻌـﺯﺯ ﻓﻬـﻡ
ﺍﻟﻌﺎﻤﻠﻴﻥ ﻟﻌﻤل ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﺭﺌﻴﺴﻲ ،ﻭﺍﻟﺘﻌﻬﺩ ﺒﺎﻨﺠﺎﺯ ﺍﻫﺩﺍﻑ ﺍﻟﻌﻤل ﺍﻻﺴﺎﺴﻴﺔ .ﻓﻬﻭ ﻴﺤﻘـﻕ ﺘﻐﺫﻴـﺔ ﻋﻜـﺴﻴﺔ
ﻟﻠﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ ﻷﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ.
ﻭﻟﻌل ﻤﻥ ﻨﺎﻓﻠﺔ ﺍﻟﻘﻭل ﺍﻨﻪ ﻓﻲ ﺍﻗﺘﺼﺎﺩﻴﺎﺕ ﺍﻟﻤﻌﺭﻓﺔ ﻴﻌﺘﻤﺩ ﻨﺠﺎﺡ ﺍﻟﻤﻨﻅﻤﺔ ﻜﺜﻴﺭﹰﺍ ﻋﻠﻰ ﻗﺎﺒﻠﻴﺘﻬﺎ ﻋﻠـﻰ
ﻗﻴﺎﺱ ﻭﺘﻘﻭﻴﻡ ﺍﻭﻟﻭﻴﺎﺘﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ،ﻭﺍﻥ ﺘﻁﻭﻴﺭ ﻭﺘﻨﻔﻴﺫ ﻨﻅﺎﻡ ﻗﻴﺎﺱ ﻭﺘﻘﻭﻴﻡ ﻤﺘﻜﺎﻤل ﻫﻭ ﺍﻟﻤﺭﺤﻠﺔ ﺍﻻﺨﻴﺭﺓ
ﻟﻼﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ .ﻭﺍﻥ ﺍﻟﻘﻴﺎﺱ ﻫﻭ ﺍﻟﻨﻘﻁﺔ ﺍﻻﺴﺎﺴﻴﺔ ﻟﻠﺘﻨﻔﻴـﺫ ﻭﺍﻟﺘﻘـﻭﻴﻡ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ ﺇﺫ ﻻﺘـﺴﺘﻁﻴﻊ
ﺍﻟﻤﻨﻅﻤﺔ ﺍﺩﺍﺭﺓ ﻤﺎﻻ ﺘﺴﺘﻁﻴﻊ ﻗﻴﺎﺴﻪ .ﺒل ﺘﻌﺩ ﻤﺭﺤﻠﺔ ﺍﻟﺘﻘﻭﻴﻡ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻤﻥ ﺍﻫﻡ ﺍﻟﻤﺭﺍﺤل ﺍﻟﺨﺎﺼﺔ ﺒﻌﻤﻠﻴﺔ
ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺘﻴﺠﻴﺔ ،ﺇﺫ ﺍﻥ ﻜل ﺍﻟﻤﻨﻅﻤﺎﺕ ﻫﻲ ﻓﻲ ﺤﺎﻟﺔ ﻤﺴﺘﻤﺭﺓ ﻤﻥ ﺍﻟﺘﻐﻴﻴﺭ ،ﻭﺫﻟﻙ ﺒﺤﻜﻡ ﺍﻟﺘﻐﻴﺭ ﺍﻟﻤﺴﺘﻤﺭ
ﻓﻲ ﺍﻟﺒﻴﺌﺔ ،ﻭﻀﻤﻥ ﺍﻁﺎﺭ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻜﻴﻑ ﻓﻼﺒﺩ ﻤﻥ ﺩﺭﺍﺴﺔ ﻭﺘﺤﻠﻴل ﻭﺍﺴﺘﻴﻌﺎﺏ ﺍﻻﺜﺎﺭ ﺍﻻﻴﺠﺎﺒﻴﺔ ﻭﺍﻟﺴﻠﺒﻴﺔ ﻟﻬﺫﺓ
ﺍﻟﻤﺘﻐﻴﺭﺍﺕ .ﻭﻋﻠﻴﻪ ﻓﺎﻥ ﺍﻻﺩﺍﺭﺓ ﺘﻭﺍﺠﻪ ﻤﺴﺄﻟﺔ ﺠﻭﻫﺭﻴﺔ ﺘﺘﻤﺜل ﻓﻲ ﻀﺭﻭﺭﺓ ﺘﻌﺩﻴل ﺨﻴﺎﺭﺍﺘﻬﺎ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﺒﺼﻭﺭﺓ ﺩﺍﺌﻤﺔ ﻓﻲ ﺍﺜﻨﺎﺀ ﺘﻨﻔﻴﺫﻫﺎ .ﻭﺍﻥ ﺍﻟﻭﺴﻴﻠﻪ ﺍﻟﻔﺎﻋﻠﺔ ﺍﻟﺘﻲ ﺘﺯﻴﺩ ﻤﻥ ﻗﺩﺭﺓ ﺍﻻﺩﺍﺭﺓ ﻋﻠﻰ ﺍﻟﻘﻴﺎﻡ ﺒﻬﺫﺍ ﺍﻟﺘﻌﺩﻴل
ﺍﻨﻤﺎ ﺘﺘﻤﺜل ﻓﻲ ﺍﺴﺘﻤﺭﺍﺭﻴﺔ ﻗﻴﺎﻤﻬﺎ ﺒﻌﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ،ﻓﻬﺫﻩ ﺍﻟﻌﻤﻠﻴﺔ ﺘﻌﻜﺱ ﺤﺎﻟﺔ ﺘﻜﻴﻑ ﺍﻟﻤﻨﻅﻤـﺔ ﻤـﻊ ﺒﻴﺌﺘﻬـﺎ
ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﺨﺎﺭﺠﻴﺔ ،ﻭﻫﻲ ﺒﻤﺜﺎﺒﺔ ﺍﺨﺘﺒﺎﺭ ﻟﺩﺭﺠﺔ ﺍﻟﻤﻭﺍﺀﻤﺔ ﻟﻠﺨﻁﻁ ﻭﺍﻟﺴﻴﺎﺴﺎﺕ ﻭﺍﻟﺒﺭﺍﻤﺞ ﻭﺍﻻﺠﺭﺍﺀﺍﺕ.
ﺜﺎﻨﻴ ﹰﺎ :ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ
ﺍﻥ ﺍﺤﺩ ﺍﻟﻤﻭﺍﻀﻴﻊ ﺍﻟﻤﻌﺭﻓﺔ ﻟﻠﻨﻅﺭﻴﺔ ﺍﻟﻤﻨﻅﻤﻴﺔ ﺍﻟﻤﻌﺎﺼﺭﺓ ﻫﻲ ﺘﺄﻜﻴﺩ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﺤﻠﻴل ،ﻓﺎﻟﻤﻌﻠﻭﻤﺎﺕ
ﻟﺘﻘﻴﻴﻡ ﺘﻌﻘﺏ ﺍﻷﺩﺍﺀ ﻭﺘﻌﺯﻴﺯﻩ .ﻭﻫــــــــــﻲ ﻭﺍﺤــﺩﺓ ﻤـﻥ ﺴﺒـــــــﻊ ﺍﺼﻨــﺎﻑ
ﻓــــــــــــــــﻲ ﻤﻌﻴـــــﺎﺭ ) (Malcom Baldrigeﻟﺘﻤﻴـﺯ ﺍﻷﺩﺍﺀ .ﻭﺍﻻﺩﺍﺭﺓ
ﺒﺎﻟﺤﻘــــــــــــــــــــﺎﺌﻕ ﺍﻭ ﺍﻟﻤـــــــــــــــــــــﺅﺸﺭﺍﺕ
(MBF) Management By Factsﺍﺫ ﻜﺎﻨﺕ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺭﻤﺯﻴﺔ ﻓﻲ ﻫﻴﻜل ﻋﻤل ﻫﺫﺍ ﺍﻟﻌـﺎﻟﻡ ،ﻭﻟﻤﻌﻅـﻡ
ﺍﻟﻜﺘﺎﺒﺎﺕ ﺍﻻﺨﺭﻯ ﺤﻭل ﺍﻟﺠﻭﺩﺓ ﺍﻟﻤﻨﻅﻤﻴﺔ ﻭﻷﻜﺜﺭ ﻤﻥ ﻋﻘﺩ.
ﻴﻭﺠﺩ ﺠﺩل ﺒﺴﻴﻁ ﺤﻭل ﻗﻴﻤﺔ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻭﻴﻡ ﻭﺍﺴﺘﻌﻤﺎل ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺘﻲ ﺘﻨـﺘﺞ ﻤﻨﻬﻤـﺎ ،ﻭﻟﻜـﻥ
ﺍﻟﺴﺅﺍل ﺤﻭل :ﻤﺎ ﺍﻟﺫﻱ ﻴﺠﺏ ﺍﻥ ﻴﻘﺎﺱ ؟ ﻭﻨﻭﻋﻴﺔ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺘﻲ ﻴﺠﺏ ﺍﻥ ﺘﺴﺘﻌﻤل ﺇﺫ ﻜﺎﻨﺕ ﺘﺸﻜل ﻤﺸﻜﻠﺔ
ﻤﺤﺩﺩﺓ ﻓﻲ ﺍﻟﻌﻤل ﻷﻥ ﺍﻟﺘﺭﻜﻴﺯ ﺍﻻﺴﺎﺴﻲ ﺘﻘﻠﻴﺩﻴﹰﺎ ﻜﺎﻥ ﻋﻠﻰ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ،ﻭﻤﻥ ﺜﻡ ﺍﺼﺒﺢ ﻫﻨـﺎﻙ ﺘـﺩﺭﺝ
ﻤﻭﺴﻊ ﻓﻲ ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺘﻲ ﻴﺘﻡ ﺘﻘﺩﻴﻤﻬﺎ ﻟﺘﻤﺜل ﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴﻤﺔ ﻟﻠﻤﻨﻅﻤﺔ.
ﻻ
ﻓﻲ ﻫﺫﻩ ﺍﻟﻔﻘﺭﺓ ﺴﻴﺘﻡ ﺘﻭﻀﻴﺢ ﻤﻔﻬﻭﻡ ،ﺘﻁﻭﺭ ﻭﺘﺼﻨﻴﻔﺎﺕ ﻤﻘـﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ ﻭﺼـﻭ ﹰ
ﻟﻌﺭﺽ ﺍﻫﻡ ﻤﺩﺍﺨل ﺍﻟﻘﻴﺎﺱ ﻭﻋﻠﻰ ﻭﻓﻕ ﻤﺎ ﻴﺄﺘﻲ:
-1ﻤﻔﻬﻭﻡ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺘﻁﻭﺭﻫﺎ
ﹸﺘﻤﺜل ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺒﺸﻜل ﻋﺎﻡ ﺤﻘﺎﺌﻕ ﻟﻁﻤﺄﻨﺔ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺒﺎﻥ ﺍﻷﺩﺍﺀ ﻴﻜﻭﻥ ﺤﺴﺏ ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺩﺩ،
ﻭﻟﺘﹸﻅﻬﹺﺭ ﻟﻬﻡ ﺍﻟﻤﺸﻜﻼﺕ ﺍﻟﻤﺤﺘﻤﻠﻪ ﻭﻨﻘﺎﻁ ﺍﻟﻀﻌﻑ ﻭﺍﻟﻘﻭﺓ ،ﻭﺫﻟﻙ ﻓﻲ ﻤﺤﺎﻭﻟﺔ ﻟﻠﺤﺩ ﻤـﻥ ﺍﻻﻭﻟـﻰ ﻭﺘـﺫﻟﻴﻠﻬﺎ
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ﻭﺘﻌﺯﻴﺯ ﺍﻟﺜﺎﻨﻴﺔ ﻭﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﺜﻤﺎﺭﻫﺎ.
ﻭﻗﺒل ﺍﻟﺒﺩﺀ ﺒﻌﺭﺽ ﻤﻔﻬﻭﻤﻬــــﺎ ﻭﺘﻁــــــﻭﺭﻫﺎ ﻭﻤﺩﺍﺨﻠﻬــــﺎ .ﻻﺒــــــﺩ
ﻤﻥ ﻋـــﺭﺽ ﻤﺎ ﺍﺸﺎﺭ ﺍﻟﻴــــــﻪ ) (Simons , 2000: 32ﺤـﻭل ﻤﻭﻀـﻭﻉ ﺃﺴـﺱ ﻨﺠـﺎﺡ
ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻨﻅﻤﺔ ﺍﻻﻋﻤﺎل ﺍﻟﻤﺒﻨﻲ ﻋﻠﻰ ﺘﺤﺩﻴﺩ ﺭﺴﺎﻟﺔ ﺍﻟﻤﻨﻅﻤﺔ ،ﻭﺍﻟﻤﻭﻗﻊ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻠﻨﺸﺎﻁ ﺍﻟﺫﻱ ﻴـﺘﻡ
ﻤﻥ ﺨﻼل ﺘﺤﻠﻴل ﺍﻟﻤﻨﺎﻓﺴﺔ ﻭﺍﻟﻤﻭﺍﺭﺩ ﻭﺍﻟﻘﺩﺭﺍﺕ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ،ﻭﺍﻋﺩﺍﺩ ﺍﻟﺨﻁﻁ ﻭﺍﻻﻫﺩﺍﻑ ،ﻭﻤـﻥ ﺜـﻡ ﺘﺤﺩﻴـﺩ
ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺘﻲ ﺘﻌﺒﺭ ﻋﻥ ﺘﺭﺠﻤﺔ ﺭﻗﻤﻴﺔ ﻤﻭﻀﻭﻋﺔ ﺒﺸﻜل ﻴﻬﺩﻑ ﺍﻟﻰ ﻗﻴﺎﺱ ﻭﺘﻘﻭﻴﻡ ﺠﻤﻴـﻊ ﺍﻻﻨـﺸﻁﺔ
ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ،ﻤﻊ ﺒﻴﺎﻥ ﻤﺩﻯ ﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻟﻠﻤﻨﻅﻤﺔ ،ﻭﻤﻥ ﺜﻡ ﺒﻌﺩ ﺫﻟﻙ ﻴﺘﻡ ﺘﺤﺩﻴـﺩ ﺍﻻﻨـﺸﻁﺔ
ﺍﻟﻤﻁﻠﻭﺒﺔ ﻟﺫﻟﻙ ﺍﻷﺩﺍﺀ.
ﻭﻟﻌل ﻤﺎﻴﻔﻴﺩ ﻗﻭﻟﻪ ﺍﻨﻪ ﻤﻥ ﺨﻼل ﺍﺸﺎﺭﺓ ) ( Simonsﺍﻟﻤﻭﺠﺯﺓ ﻫﺫﻩ ﺍﻥ ﺘﺤﺩﻴﺩ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺘﻌـﺩ
ﺍﺤﺩ ﺍﺭﻜﺎﻥ ﺘﻨﻔﻴﺫ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻨﻅﻤﺔ ﺍﻻﻋﻤﺎل ﺍﻟﺘﻲ ﻋﻠﻰ ﺍﺴﺎﺴﻬﺎ ﻴـﺘﻡ ﺍﻟـﺭﺒﻁ ﺒـﻴﻥ ﺭﻜﻨـﻴﻥ ﺍﺴﺎﺴـﻴﻴﻥ
ﻟﻸﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻭﻟﻬﻤﺎ :ﺘﺤﺩﻴﺩ ﺍﻻﻨﺸﻁﺔ ﺍﻟﻤﻁﻠﻭﺒﺔ ﺍﻟﺘﻲ ﺘﻘﻊ ﺘﺤﺕ ﻤﺴﺘﻭﻯ ﺘﺤﺩﻴﺩ ﻤﻘـﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ،ﻭﺜﺎﻨﻴﻬﻤـﺎ
ﻭﻀﻊ ﺍﻻﻫﺩﺍﻑ ﻭﺭﺴﻡ ﺍﻟﺨﻁﻁ ﺍﻟﺘﻲ ﺘﻘﻊ ﻓﻲ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻻﻋﻠﻰ ﻟﻠﻤﻘﺎﻴﻴﺱ .ﻓﻬﻲ ﺒﺫﻟﻙ ﺘﻌﺩ ﺤﻠﻘﺔ ﺭﺒـﻁ ﺒـﻴﻥ
ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﺨﻁﻁ ،ﻭﺒﻴﻥ ﺍﻻﻨﺸﻁﺔ ﺍﻟﻤﺅﺩﺍﺓ ﺍﻟﻤﻁﻠﻭﺒﺔ ﻟﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﺨﻁﻁ ﺍﻻﺩﺍﺭﻴﺔ ،ﻜﻤـﺎ ﻴﻭﻀـﺤﻬﺎ
ﺍﻟﺸﻜل ):(13
رﺳﺎﻟﺔ اﻟﻤﻨﻈﻤﺔ
اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ اﻟﻤﻄﻠﻮﺑﺔ
اﻻهﺪاف واﻟﺨﻄﻂ
ﻣﻘﺎﻳﻴﺲ اﻷداء
اﻻﻧﺸﻄﺔ
اﻟﺸﻜﻞ )(13
اﻟﻌﻼﻗﺔ ﺑﻴﻦ اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ واﻻﻧﺸﻄﺔ
Source:Simons R."PerformanceManagement&Control system for
Implementing IStrategy",Prentice Hall,2000,p:32
ﻭﻋﻠﻰ ﻭﻓﻕ ﺫﻟﻙ ﻴﻤﻜﻥ ﺍﻟﻨﻅﺭ ﺍﻟﻰ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻋﻠﻰ ﺍﻨﻬﺎ " ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺸﺘﻘﺔ ﻤﻥ ﻋﻤﻠﻴﺔ ﺼـﻨﻊ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ،ﻭﺘﺩﻋﻡ ﺍﻫﺩﺍﻓﻬﺎ ،ﻭﻏﺎﻟﺒﹰﺎ ﻤﺎ ﺘﺼﺎﺤﺏ ﺒﺎﻫﺩﺍﻑ ﺘﻭﺴﻌﻴﺔ ﻟﻠﺘﺤﻔﻴﺯ ﻭﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﻔﺎﺠﺊ ".
ﻭﺒﻌﺽ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺘﻜﻭﻥ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻷﻨﻬﺎ ﺘﻭﻓﺭ ﺍﻟﺩﻟﻴل ﻋﻠﻰ ﻨﻤـﻭ ﺍﻟﻤﻨﻅﻤـﺔ ﻭﺤﻴﻭﺘﻬــــــﺎ
).(Walsh,2000:3
ﻭﻫﻨﺎﻟﻙ ﻤﻥ ﻴﺒﻴﻥ ﺍﻨﻪ ﻟﻜﻲ ﺘﻜﻭﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻴﺠﺏ ﺍﻥ ﺘﺘﺼﻑ ﺒﺎﻟﺨﺼﺎﺌﺹ ﺍﻵﺘﻴـﺔ:
49
).(Thacker & Associates , 2002: 6
ﺃ -ﺍﺴﺘﻨﺎﺩﻫﺎ ﺍﻟﻰ ﺍﻫﺩﺍﻑ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
ﺏ -ﺠﻌل ﺍﻻﻫﺩﺍﻑ ﺍﻟﻌﺎﻤﺔ ﻤﺤﺩﺩﺓ ﺒﺸﻜل ﻭﺍﻀﺢ.
ﺝ -ﺘﻌﻜﺱ ﺍﻻﻫﺩﺍﻑ ﻁﻭﻴﻠﺔ ﻭﻗﺼﻴﺭﺓ ﺍﻻﻤﺩ.
ﺩ -ﻤﻭﺠﻬﺔ ﻨﺤﻭ ﻋﻤﻠﻴﺎﺕ ﻭﺍﻫﺩﺍﻑ ﺍﻟﻤﻨﻅﻤﺔ ﻭﻤﺘﺼﻠﺔ ﺒﺎﻟﺯﺒﺎﺌﻥ ﺍﻟﺩﺍﺨﻠﻴﻥ.
ﻫـ -ﻗﻠﻴﻠﺔ ﻭﻤﻬﻤﺔ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﹰﺎ.
ﻭ -ﻤﺴﺘﻌﻤﻠﺔ ﻟﺘﺤﺭﻴﻙ ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ.
ﺯ -ﻓﺎﻋﻠﺔ ﻭﻜﻔﻭﺀﺓ ﻋﻠﻰ ﻭﻓﻕ ﻤﻘﺎﻴﻴﺱ ﻨﺠﺎﺡ ﺍﻟﻤﻨﻅﻤﺔ.
ﻤﻤﺎ ﻴﺠﺩﺭ ﺍﻻﺸﺎﺭﺓ ﺍﻟﻴﻪ ،ﺍﻥ ﺘﻁﺒﻴﻕ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻴﺘﻁﻠﺏ ﻭﻀﻊ ﻤﻌﺎﻴﻴﺭ ﻟﻸﺩﺍﺀ ،ﻭﺒﻬـﺫﺍ ﺍﻟـﺼﺩﺩ
ﻫﻨﺎﻙ ﺜﻼﺙ ﺍﻨـﻭﺍﻉ ﻤـﻥ ﺍﻟﻤﻌـﺎﻴﻴﺭ ) (Powell , 2002: 5ﻫــﻲ ﺍﻟﺘﺎﺭﻴﺨﻴــــﺔ )(Historical
ﻭﺍﻟﻤﻁﻠﻘـــــﺔ ) (Absoluteﻭﺍﻟﻤﻘﺎﺭﻨﺔ ﺍﻟﻤﺭﺠﻌﻴﺔ ).( Benchmarking
ﻓﺎﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﺘﺎﺭﻴﺨﻴﺔ ﺘﻘﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺤﺎﻟﻲ ﻤﻘﺎﺒل ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻀﻲ ﻤﻥ ﺤﻴﺙ ﻫل ﺘﻌﻤل ﺍﻟﻤﻨﻅﻤﺔ ﺒﺸﻜل
ﺍﻓﻀل ﺍﻭ ﺍﺴﻭﺀ ﺒﻠﻐﺔ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻀﻲ .ﻭﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﻁﻠﻘﺔ ﻫﻲ ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﻭﻀﻭﻋﺔ ﻤـﻥ ﻗﺒـل ﺍﻟﻤﻨﻅﻤـﺔ
ﻨﻔﺴﻬﺎ .ﻓﻲ ﺤﻴﻥ ﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﻘﺎﺭﻨﺔ ﺍﻟﻤﺭﺠﻌﻴﺔ ﻓﺎﻨﻬﺎ ﺘﻤﺜل ﺘﻁﺒﻴﻘﺎﺕ ﻤﻨﻅﻤﻴﺔ ﺍﻓﻀل ﻤﺜل ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ) (Aﻗﺩ
ﻼ ﻟﻠﻤﻘﺎﺭﻨﺔ.
ﺘﻜﻭﻥ ﺍﻻﻓﻀل ﻭﻴﻤﻜﻥ ﺍﻥ ﺘﻜﻭﻥ ﺩﻟﻴ ﹰ
ﻟﻭ ﺘﻡ ﺘﺘﺒﻊ ﺍﻟﺘﻁﻭﺭ ﺍﻟﺘﺎﺭﻴﺨﻲ ﻟﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻓﺎﻨﻪ ﻴﻼﺤﻅ ﺍﻨﻪ ﻓﻲ ﻤﺭﺤﻠﺔ ﺍﻟﺴﺘﻴﻨﻴﺎﺕ ﻭﺍﻟـﺴﺒﻌﻴﻨﻴﺎﺕ
ﻗﻴﻤﺕ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻷﺩﺍﺀ ﺒﺸﻜل ﺸﺎﻤل ﺘﻘﺭﻴﺒﹰﺎ ﺒﻤﻘـﺎﻴﻴﺱ ﻤﺎﻟﻴـﺔ ،Financial Measurementsﻭﺨـﻼل
ﻤﺭﺤﻠﺔ ﺍﻟﺜﻤﺎﻨﻴﻨﻴﺎﺕ ﻗﺎﻤﺕ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺒﺯﻴﺎﺩﺓ ﻋﺩﺩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺤﻠﻠﺔ Analyzed Measurementsﻭﻟﻜـﻥ
ﺍﻟﻜﺜﻴﺭ ﻤﻨﻬﺎ ﺍﻋﺘﻤﺩﺕ ﺒﺸﻜل ﻜﺒﻴﺭ ﻋﻠﻰ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻗﺼﻴﺭﺓ ﺍﻻﻤﺩ ﻭﻫﺫﺍ ﻤﺎ ﻴﺠﻌل ﺘﺭﻜﻴﺯﻫـﺎ ﻗـﺼﻴﺭ ،ﻭﺍﻗـل
ﺘﻨﺎﻓﺴﻴﺔ .ﻭﻓﻲ ﺍﻟﺘﺴﻌﻴﻨﻴﺎﺕ ﻗﺎﻡ ) (Kaplan & Nortonﺒﻁﺭﺡ ﻓﻜﺭﺓ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺍﻟﺘﻲ ﻫﻲ
ﺒﻤﺜﺎﺒﺔ ﺍﺒﺘﻜﺎﺭ ﺭﺌﻴﺴﻲ ﻓﻲ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﺫ ﺍﻨﻬﺎ ﺘﻘﻴﺱ ﻭﺘﻭﺤﺩ ﺍﻟﺒﻴﺎﻨﺎﺕ ﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﻨﻅﺎﻡ ﺘﻘﺎﺭﻴﺭ ﺍﻟﻘﻴـﺎﺱ
ﻭﺍﻟﺫﻱ ﻴﺠﻌﻠﻪ ﺜﺎﺒﺕ ﻭﺫﻭ ﻤﻌﻨﻰ .ﻭﻤﻨﺫ ﻨﻬﺎﻴﺔ ﺍﻟﺘﺴﻌﻴﻨﻴﺎﺕ ﺘﻘﺭﻴﺒﹰﺎ ﻭﺴﻌﺕ ﺠﻤﻴﻊ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻟﺭﺌﻴـﺴﺔ ﻗﻨـﻭﺍﺕ
ﻋﻤﻠﻬﺎ ،ﻭﺴﻠﺴﻠﺔ ﺍﻟﺘﺠﻬﻴﺯ ،ﻭﺨﺩﻤﺔ ﺍﻟﺯﺒﻭﻥ ،ﻭﺨﺩﻤﺎﺕ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻋﺒﺭ ﺍﻻﻨﺘﺭﻨﻴﺕ ﻭﺍﺼـﺒﺤﺕ ﻤﻘـﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ
ﻤﻘﺎﻴﻴﺱ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﺸﺒﻜـﺔ ) .(∗)(Web-Based Measurementsﻭﺒﺫﻟﻙ ﻓﺒﺎﻤﻜﺎﻥ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻥ ﺘﺠﻤﻊ
ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺩﻗﻴﻘﺔ ﻋﻥ ﺍﻻﺸﻴﺎﺀ ﺍﻟﻤﻔﻀﻠﺔ ﻟﺩﻯ ﺍﻟﺯﺒﻭﻥ ،ﻭﺘﻭﻓﺭ ﺍﻟﺘﻐﺫﻴﺔ ﺍﻟﻌﻜﺴﻴﺔ ،ﻭﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﺤﺼﺎﺌﻴﺔ ﻋﻥ
ﺍﻟﺴﻜﺎﻥ .ﻭﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻟﺘﻭﻟﻴﺩ ﺍﻴﺭﺍﺩ ﺍﻜﺒﺭ ﻭﺒﻜﻠﻑ ﺍﻗل .ﻭﺒﺫﻟﻙ ﺍﻟﻤﻨﻅﻤـﺎﺕ ﺤـﺩﺩﺕ ﻭﺍﺨﺘﺒـﺭﺕ
ـﺩﺍﻓﻬﺎ
ـﻲ ﺍﻫـ
ـﺭﻜﺎﺘﻬﺎ ﺘﻠﺒـ
ـﺕ ﺸـ ـﺎ ﺍﺫﺍ ﻜﺎﻨـ
ـﺩﻴﺭ ﻤـ ـﺎﻟﻲ ﻭﺍﻟﻼﻤـ
ـﺎﻟﻲ ﻟﺘﻘـ ـﻸﺩﺍﺀ ﺍﻟﻤـ
ـﺎﻴﻴﺱ ﻟـ
ـﺕ ﻤﻘـ ﻭﺤﻠﻠـ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.( Swamy , 2002: 44-45).
ﻭﺍﻟﺠﺩﻭل ) (10ﻴﻌﻜﺱ ﺘﻁﻭﺭ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ.
ﺠﺩﻭل ) (10
ﺘﻁﻭﺭ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ
2000-1999 1998-1990 1980 1970 1960 ﺍﻟﻤﻘﺎﻴﻴﺱ
)∗( أي ﻋﻠ ﻰ اﺳ ﺎس اﻻﻋﻤ ﺎل اﻻﻟﻜﺘﺮوﻧﻴ ﺔ e-Businessواﻟﻤﻘ ﺎﻳﻴﺲ ﺗﺤ ﺪد اﺳﺎﺳ ًﺎ ﻣ ﻦ ﺧ ﻼل ﺗﺤﻠﻴ ﻞ ﺑﻴﺎﻧ ﺎت اﻟﻤ ﺮور ﻓ ﻲ
ﻣﻮﻗﻊ اﻟﺸﺒﻜﺔ Web-Sitﻟﺘﻘﺪﻳﺮ ﻧﺠﺎح اﻟﻤﻮﻗﻊ.
50
Webﺍﻻﺴﺎﺴﻴﺔ ﻤﺎﻟﻴﺔ/ﻏﻴﺭ ﻤﺎﻟﻴﺔ ﻤﺎﻟﻴﺔ /ﺍﺩﺍﺭﻴﺔ ﻤﺎﻟﻴﺔ ﻤﺎﻟﻴﺔ ﻤﺤﻭﺭ ﺍﻟﺘﺭﻜﻴﺯ
ﺍﻟﺘﺼﻔﺢ ﺍﻟﻌﺎﺌﺩ ﺍﻟﻤﺤﺎﺴﺒﻲ
ﺍﻟﻌﺎﺌﺩ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻜﻠﻑ ﺍﻟﻭﺤﺩﺓ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
ﺍﻻﺭﺍﺀ ﺍﻟﻌﺎﺌﺩ ﻟﻜل ﺴﻬﻡ
ﺍﻟﻘﻴﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻻﻴﺭﺍﺩ ﺍﻻﻀﺎﻓﻲ ﻨﻘﻁﺔ ﺍﻟﺘﻌﺎﺩل ﺍﻟﺘﻁﻭﺭﺍﺕ
ﺍﻟﺯﻴﺎﺭﺍﺕ ﺍﻟﻤﻀﺎﻓﺔ ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻟﺭﺌﻴﺴﺔ
ﺍﻟﺭﺒﺢ ﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ
ﺍﻟﺯﻭﺍﺭ ﺍﻻﺴﺘﺜﻤﺎﺭ
ﺍﻟﺘﺩﻓﻘﺎﺕ ﺍﻟﻨﻘﺩﻴﺔ ﺍﻟﻜﻠﻔﺔ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻨﺸﺎﻁ ﺍﻻﺴﺘﺜﻤﺎﺭ
ﺍﻟﻤﻤﻴﺯﻭﻥ ﺼﺎﻓﻲ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺤﺎﻟﻴﺔ
Source:Swamy,Ramesh,Strategic Performance Meaurement in the New
Millennium,May2002 p:44 ,[email protected]
ﻭﻫﻜﺫﺍ ﻨﻼﺤﻅ ﺍﻥ ﺍﻟﻁﺭﻴﻘﺔ ﺍﻟﺘﻲ ﺘﺩﻴﺭ ﺒﻬﺎ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺘﺤـﺴﻨﺕ ﺨـﻼل ﺍﻟـﺴﻨﻭﺍﺕ
ﺍﻻﺨﻴﺭﺓ ،ﻭﺫﻟﻙ ﻟﻠﺘﻁﻭﺭ ﺍﻟﺤﺎﺼل ﻓﻲ ﻗﺩﺭﺍﺕ ﺘﻜﻨﻭﻟﻭﺠﻴﺎ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻭﺍﻻﻁﻼﻉ ﺍﻟﻤﺘﺯﺍﻴﺩ ﻋﻠﻰ ﺍﻫﻤﻴﺔ ﺍﻟﻘﻴﺎﺱ.
-2ﺍﺒﻌﺎﺩ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺘﺼﻨﻴﻔﺎﺘﻬﺎ.
ﺘﻭﺴﻊ ﻤﻔﻬﻭﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻴﺸﻤل ﺍﺒﻌﺎﺩ ﻗﻴﺎﺴﻪ ﻋﺩﺩ ﻜﺒﻴﺭ ﻤﻥ ﺍﻟﻤﻘـﺎﻴﻴﺱ ﺍﻟﻜﻤﻴـﺔ ﻭﺍﻟﻨﻭﻋﻴـﺔ،
ﻭﺘﺨﺘﻠﻑ ﻫﺫﻩ ﺍﻻﺒﻌﺎﺩ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﻟﺘﻀﻴﻑ ﺘﺒﺎﻴﻨﹰﺎ ﺍﺨﺭ ﻴﻜﺸﻑ ﻋﺩﻡ ﺍﺘﻔﺎﻕ ﺍﻟﺒﺎﺤﺜﻴﻥ ﻭﺍﻟﻜﺘـﺎﺏ ﻋﻠـﻰ ﻤﻌـﺎﻴﻴﺭ
ﻤﺤﺩﺩﺓ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺭﺒﻤﺎ ﻴﻌﺯﻯ ﺫﻟﻙ ﺍﻟﻰ ﺘﺒﺎﻴﻥ ﺘﻨﺎﻭﻟﻬﻡ ﻟﻤﻔﻬﻭﻤﻪ.
ﺤﺩﺩ ) ( Kapbn & Norton , 1992: 71-79ﺍﺭﺒﻌﺔ ﻤﺤﺎﻭﺭ ﺍﻭ ﺍﺒﻌﺎﺩ ﺭﺌﻴﺴﺔ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺘﻌﺘﻤـﺩ
ﻋﻠﻰ ﺘﺸﺨﻴﺹ ﻤﻘﺎﻴﻴﺱ ﺃﺩﺍﺀ ﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﻤﺎﻟﻴﺔ)ﺘﺸﻐﻴﻠﻴﺔ( ﻷﻫﺩﺍﻑ ﻗﺼﻴﺭﺓ ﻭﻁﻭﻴﻠﺔ ﺍﻻﻤﺩ .ﻭﻴﻤﻜﻥ ﻋـﺭﺽ
ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﻟﻸﺒﻌﺎﺩ ﺍﻻﺭﺒﻌﺔ ﻋﻠﻰ ﻭﻓﻕ ﺍﻟﺠﺩﻭل ).(11
ﺠﺩﻭل ﺭﻗﻡ )(11
ﺘﺤﻠﻴل ﺍﺒﻌﺎﺩ ﺍﻷﺩﺍﺀ ﻟﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
ﺒﻌﺩ ﺍﻟﺯﺒﺎﺌﻥ ) ﺍﻟﻤﺴﺘﻬﻠﻜﻴﻥ ( ﺍﻟﺒﻌﺩ ﺍﻟﻤﺎﻟﻲ ﻟﻸﺩﺍﺀ
ﻤﻘﺎﻴﻴﺱ ﺍﻫﺩﺍﻑ ﻤﻘﺎﻴﻴﺱ ﺍﻫﺩﺍﻑ
ﺘﻘﺩﻴﻡ ﻤﻨﺘﺠﺎﺕ ﺠﺩﻴﺩﺓ ﺍﻟﻨﺴﺒﺔ ﺍﻟﻤﺌﻭﻴﺔ ﻟﻠﻤﺒﻴﻌﺎﺕ ﻤﻥ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺘﺩﻓﻘﺎﺕ ﺍﻟﻨﻘﺩﻴﺔ ﺍﻟﺒﻘﺎﺀ
ﻨﻤﻭ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻭﺍﻟﺩﺨل ﺩﺭﺠــﺔ ﺍﻻﺴــﺘﺠﺎﺒﺔ ﺍﻟﺠﺩﻴﺩﺓ ﺍﻟﻨﺠﺎﺡ
ﻟﺘﺠﻬﻴــﺯ ﻁﻠﺒــﺎﺕ ﺍﻟﺘﺴﻠﻴﻡ ﺒﺎﻟﻭﻗﺕ ﺍﻟﻤﺤﺩﺩ ﺍﻟﺘﺸﻐﻴﻠﻲ ﻟﻸﻗﺴﺎﻡ
ﺤــﺼﺔ ﺍﻟــﺴﻭﻕ – ﺍﻟﺯﺒﻭﻥ ﺍﻻﺯﺩﻫﺎﺭ
ﻨﺴﺒﺔ ﻤﺌﻭﻴﺔ ﻜﺒﻴـﺭﺓ ﻤـﻥ ﺤـﺴﺎﺒﺎﺕ ـﻕ ﺘﺠﻬﻴﺯ ﺍﻟﻤﺠﻬﺯﻴﻥـﻰ ﺤـ ـﺩ ﻋﻠـ ﺍﻟﻌﺎﺌـ
ﺍﻟﻤﺸﺘﺭﻴﻥ ﻤﺸﺎﺭﻜﺔ ﺍﻟﺯﺒﻭﻥ ﺍﻟﻤﻠﻜﻴﺔ
ﻋﺩﺩ ﻤﺭﺍﺕ ﺍﻟﻤـﺴﺎﻋﺩﺓ ﻓـﻲ ﺍﻟﺠﻬـﻭﺩ
ﺍﻟﻬﻨﺩﺴﻴﺔ
ﺒﻌﺩ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻟﻨﻤﻭ ﺒﻌﺩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻟﻤﺭﺍﺤل ﺍﻟﺩﺍﺨﻠﻴﺔ
51
ـﺼﻨﺎﻋﻴﺔ ﺍﻟﻘﻴﺎﺩﺓ ﻓﻲ ﺍﺴـﺘﺨﺩﺍﻡ ﺍﻟﺯﻤﻥ ﺍﻟﻤﻁﻠﻭﺏ ﻟﺘﻁﻭﻴﺭ ﺠﻴل ﺠﺩﻴـﺩ ـﺭﺍﺭﺍﺕ ﺍﻟﻬﻨﺩﺴـ
ـﺔ ﺍﻟـ ﺍﻟﻘـــ
ﻤﻥ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺘﻘﻨﻴﺎﺕ ﻭﺍﻻﻤﻜﺎﻨﻴـﺎﺕ ﻭﺍﻟﻤﻨﺎﻓﺴﺔ
ﺩﺭﺠــﺔ ﺍﻻﻫﺘﻤــﺎﻡ ﺍﻟﻨﺴﺒﺔ ﺍﻟﻤﺌﻭﻴﺔ ﻟﻠﻤﻨﺘﺠﺎﺕ ﺍﻟﺘﻲ ﺘﺴﺎﻭﻱ ﺍﻟﺘﻘﻨﻴﺔ
% 80ﻤﻥ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺍﻟﺘﻤﻴﻴـــــﺯ ﺯﻤﻥ ﺩﻭﺭﺓ ﺍﻻﻨﺘـﺎﺝ ،ﺒﺎﻟﻤﻨﺘﺞ
ﺘﻘﺩﻴﻡ ﻤﻨﺘﺞ ﺠﺩﻴﺩ ﻭﺍﻟﻤﻨﺎﻓﺴﺔ ﻜﻠﻔﺔﺍﻟﻭﺤﺩﺓ ﺍﻟﻤﻨﺘﺠﺔ – ﺍﻟﺼﻨﺎﻋﻲ
ﺯﻤﻥ ﺍﻟﺘﺴﻭﻴﻕ ﺍﻟﻌﺎﺌﺩ
ﺍﻟﻜﻔﺎﻴﺔ ﺍﻟﻬﻨﺩﺴﻴﺔ
ﺘﺼﻤﻴﻡ ﺍﻟﻁﺎﻗﺔ
ﺍﻟﺠﺩﻭﻟــﺔ ﻭﺍﻟﺨﻁــﺔ ﺍﻻﻨﺘﺎﺠﻴﺔ
ﺘﻘﺩﻴﻡ ﻤﻨﺘﺠـﺎﺕ ﺍﻻﻨﺘﺎﺠﻴﺔ
ﺠﺩﻴﺩﺓ
Source: (Kaplan,R.,&Norton,D.The Balanced Scorecard Measures that Drive
Performance,Harvard Business Review,(January- February),1992,p:76
ﺍﻤﺎ ) ( Samuel , 1994: 140-148ﻓﻘﺩ ﺼﻨﻑ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻋﻠﻰ ﺍﺴﺎﺴﻴﻥ:
ﺃ -ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﻨﻅﻤﻴﺔ ﺍﻟﻨﻭﻋﻴﺔ Qualititative Organizational Measurements
ﺏ -ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﻨﻅﻤﻴﺔ ﺍﻟﻜﻤﻴﺔ Quantitative Organizational Measurements
ﺘﻘﺩﻡ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻨﻭﻋﻴﺔ ﺘﻘﻴﻴﻤﺎﺕ ﺒﺼﻴﻐﺔ ﺒﻴﺎﻨﺎﺕ ﻻﺭﻗﻤﻴﺔ ﺘﻠﺨﺹ ﻭﺘﻨﻅﻡ ﻗﺒل ﺍﻥ ﻴﺘﻡ ﺍﻟﺘﻭﺼل ﺍﻟـﻰ
ﺍﻻﺴﺘﻨﺘﺎﺝ ﻤﻥ ﺨﻼل ﻤﻤﺎﺭﺴﺔ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺍﻥ ﺍﻓﻀل ﺍﻨﻭﺍﻉ ﻫﺫﻩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻫﻲ ﺘﻠﻙ ﺍﻟﺘﻲ ﺘﺠﻴـﺏ
ﻋﻥ ﺍﻻﺴﺌﻠﺔ ﺍﻟﻤﻬﻤﺔ ﺍﻟﺘﻲ ﺘﺼﻤﻡ ﻟﺘﻌﻜﺱ ﺍﻻﻤﻭﺭ ﺍﻟﻤﻬﻤﺔ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ .ﻭﻤﻥ ﺍﻷﻤﺜﻠﺔ ﻟﻬﺫﻩ ﺍﻻﺴﺌﻠﺔ:
• ﻫل ﺍﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﻴﺔ ﻤﺘﺴﻘﺔ ﺩﺍﺨﻠﻴﹰﺎ ؟
• ﻫل ﺍﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﻴﺔ ﻤﺘﻼﺌﻤﺔ ﻤﻊ ﺍﻟﺒﻴﺌﺔ ؟
• ﻫل ﺍﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﺘﻨﺎﺴﻘﺔ ﻤﻊ ﺍﻟﻤﻭﺍﺭﺩ ؟
• ﻫل ﺍﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﻴﺔ ﻓﻴﻬﺎ ﻤﺨﺎﻁﺭﺓ ﻤﺎﻟﻴﺔ ﻭﺘﺸﻐﻴﻠﻴﺔ ؟
• ﻫل ﺍﻥ ﺍﻻﻤﺩ ﺍﻟﺯﻤﻨﻲ ﻟﻸﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻜﺎ
ﻑ؟
ﺍﻤﺎ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻜﻤﻴﺔ ﻓﻬﺫﻩ ﺘﻌﻁﻲ ﺘﻘﻴﻴﻤﺎﺕ ﻤﻨﻅﻤﻴﺔ ﻋﻠﻰ ﺸﻜل ﺒﻴﺎﻨﺎﺕ ﺭﻗﻤﻴﺔ ﻭﻤـﻥ ﺍﻤﺜﻠـﺔ ﻫـﺫﻩ
ﺍﻟﻤﻘﺎﻴﻴﺱ:
-1ﺍﻟﻌﺎﺌﺩﺓ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ )Return On Investment (ROI
ﻭﻫﻭ ﻤﻥ ﺍﻜﺜﺭ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺸﻴﻭﻋﹰﺎ ﻟﻘﻴﺎﺱ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ﻭﻨﺤﺼل ﻋﻠﻴﻪ ﻤﻥ ﺨﻼل ﺤﺎﺼـل ﺼـﺎﻓﻲ
ﺍﻟﺩﺨل ﻋﻠﻰ ﺍﺠﻤﺎﻟﻲ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻟﺘﻘﻴﻴﻡ ﺍﻟﻌﻼﻗﺔ ﺒﻴﻥ ﻜﻤﻴﺔ ﺍﻻﻴﺭﺍﺩﺍﺕ ﺍﻟﺘﻲ ﺘﺤﻘﻘﻬﺎ ﺍﻟﻤﻨﻅـﻤﺔ ﻭﺒﻴـــــﻥ
ﻜﻤﻴـــــــــﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﻼﺯﻤـــﺔ ﻟﻌﻤــــل ﺍﻟﻤﻨﻅﻤــــــﺔ .
-2ﺩﺭﺠﺔ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺘﻭﺍﺯﻥ )Weighted Performance Score (WPS
ﻫﺫﺍ ﺍﻟﻤﻘﻴﺎﺱ ﻴﺠﻤﻊ ﺨﻤﺱ ﻗﻴﺎﺴﺎﺕ ﻟﻸﺩﺍﺀ ﻟﻠﻭﺼﻭل ﺍﻟﻰ ﺍﻟﻤﻘﺩﺍﺭ ﺍﻻﺠﻤﺎﻟﻲ .ﻭﻫﺫﺍ ﺍﻟﻤﻘﺩﺍﺭ ﻴـﺼﺒﺢ
ﺍﻻﺴﺎﺱ ﻟﺘﺼﻨﻴﻑ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻟﻰ ﻤﻨﻅﻤﺎﺕ ﻤﻌﺭﻀﺔ ﻟﻸﻓﻼﺱ ﻭﺍﺨﺭﻯ ﻏﻴﺭ ﻤﻌﺭﻀﺔ ﻟﻸﻓـﻼﺱ ،ﻭﻴﺘﻤﺜـل
ﺍﻟﻤﻘﺩﺍﺭ ﺍﻻﺠﻤﺎﻟﻲ ﺒﻘﻴﻤﺔ ).( Z
Z = 1.2 X 1 + 1.4 X 2 + 3.3 X 3 + 0.6 X 4 + 1.0 X 5
52
ﺇﺫ ﺍﻥ:
Working Capital / Total Assets ﺭﺃ ﺍﻟﻤﺎل ﺍﻟﻌﺎﻤل /ﺍﺠﻤﺎﻟﻲ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ X1
Retained Earnings / Total Assets ﺍﻟﻌﺎﺌﺩ /ﺍﺠﻤﺎﻟﻲ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ X2
Earning Befor Interst and Taxes / ﺍﻻﺭﺒﺎﺡ ﻗﺒل ﺩﻓﻊ ﺍﻟﻔﻭﺍﺌﺩ ﻭﺍﻟﻀﺭﺍﺌﺏ/ X3
Tolal assets ﺍﺠﻤﺎﻟﻲ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ
Markel Value of Equity /Book Value ﺍﻟﻘﻴﻤﺔ ﺍﻟﺴﻭﻗﻴﺔ ﻟﺤﻕ ﺍﻟﻤﻠﻜﻴﺔ /ﺍﻟﻘﻴﻤﺔ X4
of Total Liabilite ﺍﻟﺩﻓﺘﺭﻴﺔ ﻷﺠﻤﺎﻟﻲ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ
Sales / Total Assets ﺍﻟﻤﺒﻴﻌﺎﺕ /ﺍﺠﻤﺎﻟﻲ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ X5
ﺍﻤﺎ ﻤﻘﺩﺍﺭ ) ( Zﻓﻴﺘﺭﺍﻭﺡ ﺒﻴﻥ ) ( 5-10ﻤﺭﺓ ،ﻓﺎﺫﺍ ﻜﺎﻥ ﺍﻟﻤﻘﺩﺍﺭ ﻴﻘل ﻋﻥ ) ( 1.8ﻓﺎﻥ ﺫﻟﻙ ﻴﺅﺸـﺭ
ﺍﺤﺘﻤﺎﻟﻴﺔ ﻋﺎﻟﻴﺔ ﻟﻸﻓﻼﺱ .ﻭﺍﻤﺎ ﺍﺫﺍ ﻜﺎﻥ ﻤﻘﺩﺍﺭ ) ( Zﺍﻋﻠﻰ ﻤﻥ ) (3.0ﻓﺎﻥ ﺍﺤﺘﻤﺎﻟﻴﺔ ﺍﻓﻼﺴﻬﺎ ﻀﺌﻴﻠﺔ ﺠـﺩﹰﺍ،
ﻭﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻟﺘﻲ ﻴﻜﻭﻥ ﻤﻘﺩﺍﺭ ) (Zﺒﻴﻥ ) (3.0-1.8ﻓﻬﻲ ﻓﻲ ﺍﻟﻤﺴﺎﺤﺔ ﺍﻟﺨﻁﺭﺓ .ﻟﺫﻟﻙ ﻓﺎﻥ ﻤﻌﺭﻓﺔ ﻤﻘـﺩﺍﺭ
) (Zﻴﻌﻁﻲ ﻟﻼﺩﺍﺭﺓ ﻓﻜﺭﺓ ﻋﻥ ﺍﻟﺼﺤﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﻤﻨﻅﻤﺔ.
-3ﺘﺩﻗﻴﻕ ﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ Stakeholders Audit
ﺍﻥ ﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ ﻫﻡ ﺍﺸﺨﺎﺹ ﻤﻬﺘﻤﻭﻥ ﺒﻨﺸﺎﻁ ﺍﻟﻤﻨﻅﻤﺔ ﻷﻨﻬﻡ ﻴﺘﺄﺜﺭﻭﻥ ﺒﺸﻜل ﻜﺒﻴﺭ ﺒﺘﺤﻘﻴـﻕ
ﺍﻫﺩﺍﻓﻬﺎ ﻭﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ ﻫﻡ ) ﺍﺼﺤﺎﺏ ﺍﻻﺴﻬﻡ ﺍﻟﻤﻬﺘﻤﻴﻥ ﺒﺘﺜﻤﻴﻥ ﻗﻴﻤﺔ ﺍﻟﺴﻬﻡ ﻭﺍﻻﻴﺭﺍﺩﺍﺕ ،ﻭﺍﻟﻤﺠﻬﺯﻭﻥ
ﺍﻟﻤﻬﺘﻤﻭﻥ ﺒﺎﻻﺒﻘﺎﺀ ﻋﻠﻰ ﺍﻟﻤﻨﻅﻤﺔ ﻜﺯﺒﻭﻥ ،ﻭﺍﻟﺩﺍﺌﻨﻭﻥ ﺍﻟﻤﻬﺘﻤﻭﻥ ﺒﻘﺩﺭﺓ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠﻰ ﺩﻓﻊ ﺩﻴﻭﻨﻬﺎ ،ﺍﻟﻨﻘﺎﺒـﺎﺕ
ﺍﻟﻤﻬﺘﻤﺔ ﺒﻨﺴﺏ ﺍﻻﺠﻭﺭ ،ﺍﻟﺤﻜﻭﻤﺎﺕ ﻫﻲ ﺘﺭﺍﻗﺏ ﺍﻋﻤﺎﻟﻬﺎ.
ﻭﻴﺘﻔﻕ ) ( Wright , et al., 1998 , 271ﻤﻊ ﺍﻟﺘﺼﻨﻴﻑ ﺍﻟﺴﺎﺒﻕ ﻓﻴﺼﻨﻑ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻰ:
ﺃ -ﻤﻘﺎﻴﻴﺱ ﻜﻤﻴﺔ ):ﺯﻴﺎﺩﺓ ﺍﻻﻨﺘﺎﺠﻴﺔ -ﻨﻤﻭ ﺍﻟﻤﺒﻴﻌﺎﺕ -ﺤﺼﺔ ﺍﻟﺴﻭﻕ (
ﺏ -ﻤﻘﺎﻴﻴﺱ ﻨﻭﻋﻴﺔ ) :ﺍﻟﺘﻌﺎﻭﻥ ﺒﻴﻥ ﻭﺤﺩﺍﺕ ﺍﻻﻋﻤﺎل ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ (
53
ﻭﻫﻨﺎﻙ ﺘﺼﻨﻴﻑ ﺍﺨﺭ ﻷﺒﻌﺎﺩ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﻤﻘﺎﻴﻴﺴﻪ ﻴﻌﻜﺴﻬﺎ ﺍﻟﺠﺩﻭل ):(12
).( Rowe , et al. , 1995: 207-208
ﺠﺩﻭل )(12
ﺍﺒﻌﺎﺩ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﻤﻘﺎﻴﻴﺴﻪ
ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻻﺒﻌﺎﺩ
ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ -ﺼﺎﻓﻲ ﺍﻟﺭﺒﺢ ﻤﻥ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺍﻟﻜﻔﺎﺀﺓ
ﺤﺼﺔ ﺍﻟﺴﻭﻕ – ﻨﻤﻭ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺍﻟﻔﺎﻋﻠﻴﺔ
ﻋﺩﺍﻟﺔ ﻤﻌﺎﻤﻠﺔ ﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ ﺤﻤﻠﺔ ﺍﻻﺴﻬﻡ ) ﺍﻻﺭﺒﺎﺡ ﻟﻜل ﺴﻬﻡ (
ﺍﻟﺴﻌﺭ – ﺍﻟﻨﻭﻋﻴﺔ ﺍﻟﺯﺒﺎﺌﻥ
ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ -ﺒﻨﺎﺀ ﺍﻟﻤﺩﺍﺭﺱ –ﻤﺩىﺎﺭﻀﺎﺀ ﺍﻟﻤﻨﻅﻤﺔ ﻟﻠﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﺘﻲ ﺍﻟﻤﺠﺘﻤﻊ
ﻋﻠﻴﻬﺎ ،ﻜﺎﻻﻴﻔﺎﺀ ﺒﻤﻁﺎﻟﺏ ﺍﻟﺸﻜﺎﻭﻱ ﺘﺠﺎﻫﻬﺎ
ﻭﺍﻋﺘﻤﺩ ) ( Hunger & wheelem, 2000: 234-238ﺍﺭﺒﻌﺔ ﺍﺒﻌﺎﺩ ﺭﺌﻴﺴﺔ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺘﻤﺜﻠﻬﺎ
ﺍﻟﻘﻴﺎﺴﺎﺕ ﺍﻵﺘﻴﺔ:
ﺃ -ﻗﻴﺎﺴﺎﺕ ﻤﺎﻟﻴﺔ ﺘﻘﻠﻴﺩﻴﺔ Traditional Financial Measuresﻭﻫﺫﻩ ﺘﻀﻡ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻵﺘﻴﺔ) :ﺍﻟﻌﺎﺌـﺩ
ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ ،Return On Investmenﻋﺎﺌﺩ ﺍﻟﺴﻬﻡ ﺍﻟﻭﺍﺤﺩ ،Earning Per Shareﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ
ﺤﻕ ﺍﻟﻤﻠﻜﻴﺔ .( Return on Equity
ﺏ -ﻗﻴﺎﺴﺎﺕ ﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ Stakeholders Measures
ﺠـ -ﺍﻟﻘﻴﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ )Economic Value Added (EVA
ﺘﻘﻴﺱ ﺍﻻﺨﺘﻼﻓﺎﺕ ﺒﻴﻥ ﻗﻴﻤﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ ﻭﻗﻴﻤﺔ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﺎﻀـﻴﺔ ﻟﻤﻨﻅﻤـﺎﺕ
ﺍﻻﻋﻤﺎل .ﻭﺒﺸﻜل ﻤﺒﺴﻁ ﻓﺎﻥ ) ( EVAﺘﻤﺜل ﺍﻻﺭﺒﺎﺡ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﺒﻌﺩ ﺍﻟﻀﺭﺍﺌﺏ ﻤﻁﺭﻭﺤـﹰﺎ ﻤﻨﻬـﺎ ﺍﻟﻜﻠـﻑ
ﺍﻻﺠﻤﺎﻟﻴﺔ ﻟﺭﺃﺱ ﺍﻟﻤﺎل .ﻭﻭﻀﺢ ) ( Young , 1997: 344ﺍﻥ ﺍﻟﻘﻴﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ ﻫﻲ ﻤﻘﻴـﺎﺱ
ﻤﺭﻜﺏ ﻤﻥ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ،ﻴﺤﻘﻕ ﻤﻌﻠﻭﻤﺎﺕ ﻤﻔﻴﺩﺓ ﺤﻭل ﻗﻴﻤﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﻓﺘﺭﺍﺕ ﺴﺎﺒﻘﺔ ﺍﻜﺜﺭ ﻤﻥ
ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻻﺨﺭﻯ ﻟﻸﺩﺍﺀ .ﻓﺎﺫﺍ ﻜﺎﻨﺕ ﺍﻟﻘﻴﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ ﻤﻭﺠﺒﺔ ﻓﺎﻥ ﺫﻟـﻙ ﻴﻭﻀـﺢ ﺍﻥ ﺍﻨـﺸﻁﺔ
ﺍﻟﻤﻨﻅﻤﺔ ﻭﻟﺩﺕ ﻗﻴﻤﺔ ﻤﺴﺎﻫﻤﺔ ﺨﻼل ﻓﺘﺭﺓ ﺍﻟﻘﻴﺎﺱ ،ﻭﺍﺫﺍ ﻜﺎﻨﺕ ﺴﺎﻟﺒﺔ ﻓﺘﻌﺘﺒﺭ ﺫﺍﺕ ﻗﻴﻤﺔ ﻤﺴﺎﻫﻤﺔ ﺨﺎﺴﺭﺓ.
ﺩ -ﺍﻟﻘﻴﻤﺔ ﺍﻟﺴﻭﻗﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ )Market Value Added (MVA
ﺍﻥ ﻤﻌﺎﻴﻴﺭ ﺍﻻﺴﻬﻡ ﺍﻟﺴﻭﻗﻴﺔ ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺤﺎﻟﻴﺔ ﻟﻤـﺸﺎﺭﻴﻊ ﺍﺴـﺘﺜﻤﺎﺭ ﺭﺃﺱ ﻤـﺎل ﺍﻟـﺸﺭﻜﺔ
ﺍﻟﻤﺎﻀﻲ ﻭﺍﻟﻤﺘﻭﻗﻊ ،ﻭﻟﺤﺴﺎﺏ ) ( MVAﻴﺘﻡ:
• ﺍﻀﺎﻓﺔ ﻜل ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﺫﻱ ﺘﻡ ﻭﻀﻌﻪ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ ﻤﻥ ﻗﺒـل ﺍﻟﻤـﺴﺎﻫﻤﻴﻥ ﻭﺤـﺎﻤﻠﻲ ﺍﻻﺴـﻬﻡ
ﻭﺍﻟﺴﻨــــﺩﺍﺕ ﻭﺍﻻﺭﺒﺎﺡ ﺍﻟﻤﺤﺘﺠﺯﺓ.
ـﺘﻌﻜﺱ
ـﻭﻴﺭ ﻟــﺙ ﻭﺍﻟﺘﻁـ
ـﺼﺎﺭﻴﻑ ﺍﻟﺒﺤـ
ـل ﻤـ ـﺴﻭﺒﺔ ﻤﺜــﺼﺎﺭﻴﻑ ﺍﻟﻤﺤـ
ـﺼﻨﻴﻑ ﺍﻟﻤـ • ﺍﻋـ
ـﺎﺩﺓ ﺘـ
ﺍﻻﺴﺘﺜﻤـــــﺎﺭ ﺍﻟﻔﻌﻠــــﻲ ﻟﻸﺭﺒﺎﺡ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ ﻓﻬﺫﺍ ﺴﻭﻑ ﻴﻬﻴﺊ ﺭﺃﺱ ﻤـﺎل ﺍﻟﻤﻨﻅﻤـﺔ
ﺍﻻﺠﻤﺎﻟﻲ.
• ﺍﺴﺘﻌﻤﺎل ﺍﺴﻌﺎﺭ ﺍﻻﺴﻬﻡ ﺍﻟﺤﺎﻟﻴﺔ ،ﺍﻟﻘﻴﻤﺔ ﺍﻟﺤﺎﻟﻴﺔ ﺍﻻﺠﻤﺎﻟﻴﺔ ﻟﻜل ﺍﻻﺴﻬﻡ ﻏﻴﺭ ﺍﻟﻤﺤﺴﻭﺒﺔ ﻭﺍﻀـﺎﻓﺘﻬﺎ
ﺍﻟــــﻰ ﺩﻴﻭﻥ ﺍﻟﻤﻨﻅﻤﺔ .ﻓﺎﺫﺍ ﻜﺎﻨﺕ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺴﻭﻗﻴﺔ ﺍﻋﻅﻡ ﻤﻥ ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻤـﺴﺘﺜﻤﺭ ﺍﻟﻜﻠـﻲ
54
ﻓﻴﻬﺎ ،ﻓﺎﻥ ﺍﻟﻤﻨﻅﻤﺔ ﺘﺤﻘﻕ ﻨﺘﺎﺌﺞ ﺍﻴﺠﺎﺒﻴﺔ ﻭﻴﻌﻨﻲ ﺍﻥ ﺍﻻﺩﺍﺭﺓ ﺘﻜﻭﻥ ﺜﺭﻭﺓ ﺤﻘﻴﻘﻴﺔ.
ﻫـ -ﻤﺩﺨل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ Balanced Scorecard Approach
55
ﻭﻫﺫﺍ ) (Walsh , 2000: 1-4ﺒﺩﻭﺭﻩ ﺼﻨﻑ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻭﻓﻘﹰﺎ ﻟﺒﻌﺩﻴﻥ ﺭﺌﻴﺴﻴﻥ ﻫﻤﺎ:
ﺃ -ﺍﻟﺭﻏﺒﺔ ﻓﻲ ﺍﻟﺘﺤﺴﻴﻥ.
ﺏ -ﺍﻟﻌﻼﻗﺔ ﺒﻴﻥ ﺍﻟﺴﺒﺏ ﻭﺍﻟﻨﺘﻴﺠﺔ
ﻓﺎﻟﺘﺤﺴﻴﻥ ﻴﺘﻌﻠﻕ ﻓﻴﻤﺎ ﺍﺫﺍ ﺍﻟﻤﻘﺎﻴﻴﺱ )ﻤﻘﺎﻴﻴﺱ ﺍﺩﺍﻤﺔ ﺍﻭ ﻤﺤﺎﻓﻅﺔ( -ﻭﻤﻘﺎﻴﻴﺱ ﺍﻟﻌﻼﻗﺔ ﺒﻴﻥ ﺍﻟﺴﺒﺏ
ﻭﺍﻟﻨﺘﻴﺠﺔ ﺘﺘﻌﻠﻕ ﻓﻴﻤﺎ ﺍﺫﺍ ﻜﺎﻨﺕ ﺍﻟﻤﻘﺎﻴﻴﺱ )ﺘﺤﻘﻕ ﻋﻼﻗﺔ ﺒﻴﻥ ﺍﻟﻨﺘﺎﺌﺞ ﻭﺍﻟﻤﺩﺨﻼﺕ(.
ﻭﻫﺫﺍﻥ ﺍﻟﺒﻌﺩﺍﻥ ﻭﺼﻔﻬﻤﺎ ) ( Walshﺒﺎﻟﺠﺩﻭل )(13
ﺠﺩﻭل ) (13
ﻤﺨﻁﻁ ﺘﺼﻨﻴﻑ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻟـ Walsh
ﺍﻻﺩﺍﻤﺔ /ﺍﻟﻤﺤﺎﻓﻅﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ
Maintenance Strategic
ﺭﻗﺎﺒﺔ ﺍﻟﺘﻐﻴﺭﺍﺕ ﻏﻴﺭ ﺍﻟﻤﺘﻭﻗﻌﺔ ﺭﻗﺎﺒﺔ ﺍﻟﺘﻐﻴﺭﺍﺕ ﺍﻟﺭﺌﻴﺴﺔ ﺍﻟﻤﺘﻭﻗﻌﺔ ﺍﻟﻨﺘﺎﺌﺞ Outcomes
ﺍﻟﻤﻭﺠﻬﺎﺕ ﺍﻭ ﺍﻟﻤﺩﺨﻼﺕ ﺘﺨﺼﻴﺹ ﻤﻭﺍﺭﺩ ﻜﺎﻓﻴﺔ ﻟﺨﻠﻕ ﺘﻐﻴﺭﺍﺕ ﺘﺨﺼﻴﺹ ﻤـﻭﺍﺭﺩ ﻜﺎﻓﻴـﺔ ﻷﺩﺍﻤـﺔ
ﺍﻟﻌﻤل ﺭﺌﻴﺴﺔ Drivers
Source:Walsh,Paul,The Balanced Scorecard:TheAustralian
).Experience,2000:3,(www.cpaonline.com
ﻭﻗﺩﻡ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻻﻤﺜﻠﺔ ﻋﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺍﻟﻤﺘﻤﺜﻠﺔ ﺒـ:
Economic • ﺍﻟﻘﻴﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻤﻀﺎﻓﺔ
Value Added
Return on • ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ
Investment
• ﺍﻟﺭﺒﺤﻴﺔ
profitability
Sales from New • ﺍﻟﻤﺒﻴﻌﺎﺕ ﻤﻥ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺠﺩﻴﺩﺓ
Products
Costomer Loyalty • ﺍﺴـﺘﺒﻘﺎﺀ ﻭﻭﻻﺀ ﺍﻟﺯﺒـﻭﻥ
&Retention
ﺍﻻﺒـــــــــــــــــــــــــــــــــــــــــــــﺩﺍﻉ •
Innovation
Investment in Research • ﺍﻻﺴــﺘﺜﻤﺎﺭ ﻓــﻲ ﺍﻟﺒﺤــﺙ ﻭﺍﻟﺘﻁــﻭﻴﺭ
&Development
Employee ﻤﺴﺘﻭﻴﺎﺕ ﻤﻬﺎﺭﺓ ﺍﻟﻌـﺎﻤﻠﻴﻥ •
Skill Levels
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ﻭﺒﻤﻘﺘﻀﻰ ﻤﺎ ﺘﻘﺩﻡ ﻭﻋﻠﻰ ﺍﻟﺭﻏﻡ ﻤﻥ ﺘﺒﺎﻴﻥ ﺍﺒﻌﺎﺩ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻭﻤﻘﺎﻴﻴﺴﻪ ﻓﺎﻟﺒﺎﺤﺜـﺔ ﺘﺠـﺩﻫﺎ ﺍﻨﻬـﺎ
ﺘﺸﺘﺭﻙ ﻓﻲ ﺒﻌﺽ ﺍﻟﺠﻭﺍﻨﺏ ﺍﻟﺘﻲ ﻤﻨﻬﺎ:
-1ﻋﺩﻡ ﺍﻋﺘﻤﺎﺩﻫﺎ ﻋﻠﻰ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻜﻤﻴﺔ ﺍﻭ ﺍﻟﻨﻭﻋﻴﺔ ﻓﻘﻁ ﻭﺫﻟﻙ ﻷﻫﻤﻴﺔ ﺘﻭﺍﻓﺭ ﻜﻼ ﺍﻟﻨﻭﻋﻴﻥ ﻟﻴﺠﺭﻱ
ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺒﺠﺎﻨﺒﻴﻪ ﺍﻟﻜﻤﻲ ﻭﺍﻟﻨﻭﻋﻲ ،ﺇﺫ ﺍﻥ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﺘﻲ ﺘﺠﻤﻊ ﻋﺒﺭ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻜﻤﻴﺔ ﺘﻜـﻭﻥ
ﺍﺴﻬل ﺘﻠﺨﻴﺼﹰﺎ ﻭﺘﻨﻅﻴﻤﹰﺎ ﻤﻥ ﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻨﻭﻋﻴﺔ ،ﻤﻊ ﺫﻟﻙ ﻓﺎﻥ ﻓﻬـﻡ ﺍﻟﻤﻘـﺎﻴﻴﺱ ﺍﻟﻜﻤﻴـﺔ
ﻭﺍﻻﺠﺭﺍﺀﺍﺕ ﺍﻟﺘﺼﺤﻴﺤﻴﺔ ﺍﻟﺘﻲ ﺘﺅﺸﺭ ﻴﻤﻜﻥ ﺍﻥ ﺘﻜﻭﻥ ﺍﻜﺜﺭ ﺼﻌﻭﺒﺔ .ﻭﻜﺫﻟﻙ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻘـﺎﻴﻴﺱ
ﺍﻟﻨﻭﻋﻴﺔ ﻟﻸﺩﺍﺀ ﻴﻤﻜﻥ ﺍﻥ ﺘﻜﻭﻥ ﻤﻔﻴﺩﺓ ﺍﻻﺍﻥ ﺘﻁﺒﻴﻘﻬﺎ ﻗﺩ ﻴﻌﺘﻤﺩ ﺒـﺸﻜل ﻜﺒﻴـﺭ ﻋﻠـﻰ ﻗـﺭﺍﺭﺍﺕ
ﺍﻟﻤﺩﻴﺭﻴﻥ ﻭﺍﺠﺘﻬﺎﺩﺍﺘﻬﻡ ،ﻟﺫﻟﻙ ﺍﻻﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﻤﺴﺘﻨﺩﺓ ﺍﻟﻰ ﻫﺫﻩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻴﺠﺏ ﺍﻥ ﺘﻭﻀـﻊ ﺒﻜـل
ﺩﻗﺔ ﻷﻥ ﺍﻟﻘﺭﺍﺭ ﺍﻟﺸﺨﺼﻲ ﻟﻬﻡ ﺍﺫﺍ ﻤﺎ ﺍﺘﺨﺫ ﺒﺸﻜل ﻏﻴﺭ ﺼﺤﻴﺢ ﻓﺎﻨﻪ ﺴﻴﺠﻌل ﻨﺘﺎﺌﺞ ﺍﻟﺘﻘﻴﻴﻡ ﻏﻴـﺭ
ﺩﻗﻴﻘﺔ ،ﻭﻫﺫﺍ ﺒﺎﻟﺘﺎﻟﻲ ﺴﻴﺤﺩ ﻤﻥ ﺍﻷﺩﺍﺀ ﻭﻗﺩ ﺘﺼﺒﺢ ﺍﻟﺴﺒﺏ ﺍﻟﺭﺌﻴﺴﻲ ﻓﻲ ﻓﺸل ﺍﻟﻤﻨﻅﻤﺔ ﻭﺍﺨﻔﺎﻗﻬﺎ.
-2ﻴﻤﻜﻥ ﻗﻴﺎﺴﻬﺎ ﻤﻥ ﺨﻼل ﺘﻭﺍﻓﺭ ﺒﻴﺎﻨﺎﺕ ﻤﻥ ﻤﺼﺎﺩﺭ ﺫﺍﺘﻴﺔ ﻭﻤﺼﺎﺩﺭ ﻤﻭﻀﻭﻋﻴﺔ.
-3ﺍﻨﻪ ﺘﻡ ﺒﻨﺎﺅﻫﺎ ﺍﺴﺘﻨﺎﺩﹰﺍ ﺍﻟﻰ ﺍﺒﻌﺎﺩ ﺘﺤﻅﻰ ﺒﺎﺘﻔﺎﻕ ﻭﺍﻫﺘﻤﺎﻡ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﺒﺎﺤﺜﻴﻥ ﺫﺍﺕ ﺍﻟﺼﻠﺔ.
-3ﻤﺩﺍﺨل ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ:
ﺘﻘﻴﺱ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﺩﺍﺌﻬﺎ ﺒﺸﻜل ﺘﻘﻠﻴﺩﻱ ﺒﺎﺴﺘﻌﻤﺎل ﻤﺩﺨل ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﻤﺎﻟﻴﺔ ﺒﺎﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻟﺭﺒﺤﻴـﺔ،
ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ ،ﻨﻤﻭ ﺍﻟﻤﺒﻴﻌﺎﺕ .....ﻭﻟﻜﻥ ﻓﻲ ﺍﻟﺴﻨﻭﺍﺕ ﺍﻻﺨﻴﺭﺓ ﺒﺩﺍﺕ ﺘﺜﺎﺭ ﺘﺴﺎﺅﻻﺕ ﻓﻴﻤـﺎ ﻴﺘﻌﻠـﻕ
ﺍﻻﻤﺭ ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻫﺫﺍ ﺍﻟﻤﺩﺨل ﻭﻤﻥ ﺍﻤﺜﻠﺔ ﻫﺫﻩ ﺍﻟﺘﺴﺎﺅﻻﺕ:
• ﻫل ﺘﺩﻋﻡ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻭﺍﻻﺴﺒﻘﻴﺎﺕ ﻟﺘﺤﻘﻴﻕ ﻤﻴﺯﺓ ﺘﻨﺎﻓﺴﻴﺔ ؟
• ﻫل ﺍﻥ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ﻴﻘﻴﻡ ﺒﺸﻜل ﺸﻤﻭﻟﻲ ؟
• ﻫل ﺘﻌﻜﺱ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﺯﺒﺎﺌﻥ ؟
• ﻫل ﻴﺘﻡ ﺘﺤﺩﻴﺩﻫﺎ ﺒﻌﺩ ﺘﺤﺩﻴﺩ ﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺭﺌﻴﺴﺔ ؟
• ﻫل ﺘﺸﺘﻕ ﻤﻥ ﺭﺴﺎﻟﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻫﺩﺍﻓﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ؟
ﺼﻨﻑ ) ( Ruben , 1999 : 1-3ﻤﺩﺍﺨل ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻰ ﻤﺠﻤﻭﻋﺘﻴﻥ:
• ﺍﻟﻤﺩﺨل ﺍﻟﻤﺤﺎﺴﺒﻲ ﻓﻲ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ.
• ﻤﺩﺨل ﺍﻟﺠﻭﺩﺓ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺸﺎﻤﻠﺔ ﻟﻸﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ.
ﺍﻤﺎ ) ( Powell & Mc Guire ,2002: 2 ) ،( Hill & Pullen , 2001: 2-6ﻓﻘـﺩ ﺍﺘﻔﻘـﻭﺍ
ﻋﻠﻰ ﺘﺼﻨﻴﻑ ﻤﺩﺍﺨل ﺍﻟﻘﻴﺎﺱ ﻓﻲ ﻤﺠﻤﻭﻋﺘﻴﻥ ﻫﻤﺎ:
• ﺍﻟﻤﺩﺨل ﺍﻟﺘﻘﻠﻴﺩﻱ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ.
• ﺍﻟﻤﺩﺨل ﺍﻟﻤﻌﺎﺼﺭ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺒﺎﻋﺘﻤﺎﺩ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ.
ﻭﺍﻭﻀﺢ ) ( Glunk & Wilderom , 2000: 1 – 2ﺍﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻴﺘﻡ ﻋﺎﺩ ﹰﺓ ﻤﻘﺎﺭﻨﺘـﻪ
ﺒﺎﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻭ ﺍﻟﻤﺎﻟﻲ ﻭﻓﻲ ﺍﻟﻭﻗﺕ ﺍﻟﺤﺎﻀﺭ ﻴﺘﻡ ﻤﻨﺎﻗﺸﺔ ﻤﻔﺎﻫﻴﻡ ﺍﻭﺴﻊ ﻟﻸﺩﺍﺀ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺘـﻲ
ﺒﺩﻭﺭﻫﺎ ﻻﺘﺭﻓﺽ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ /ﺍﻟﻤﺎﻟﻲ ،ﻭﻟﻜﻥ ﺘﻁﺭﺡ ﺍﺴﺘﻌﻤﺎﻟﻬﺎ ﺒﺸﻜل ﺍﻜﺜﺭ ﺸﻤﻭﻟﻴﺔ ﻟﺘﻘﻭﻴﻡ
ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺎﺕ ،ﻭﺍﻋﺘﻤﺎﺩﹰﺍ ﻋﻠﻰ ﺫﻟﻙ ﺍﺴﺘﻨﺩ ﺍﻟﺘﺼﻨﻴﻑ ﺍﻵﺘﻲ ﻓﻲ ﺘﻘﺴﻴﻡ ﻤﺩﺍﺨل ﺍﻟﻘﻴﺎﺱ:
• ﻤﺩﺨل ﺍﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ /ﺍﻟﻤﺎﻟﻲ.
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• ﻤﺩﺨل ﺍﻷﺩﺍﺀ ﺍﻟﺘﺸﻐﻴﻠﻲ /ﺍﻻﺠﺘﻤﺎﻋﻲ.
ﺒﺎﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﺍﻟﺘﺼﻨﻴﻔﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ ﻟﻤﺩﺍﺨل ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺴﻴﺘﻡ ﻤﻨﺎﻗﺸﺔ ﻫﺫﻩ ﺍﻟﻤـﺩﺍﺨل
ﺒﺎﻋﺘﻤﺎﺩ ﺍﻟﺒﺎﺤﺜﺔ ﺍﻟﺘﺼﻨﻴﻑ ﺍﻻﺘﻲ:
ﺃ -ﻤﺩﺨل ﺍﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ /ﺍﻟﻤﺎﻟﻲ
ﺍﻥ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺘﻲ ﺘﺨﺘﺒﺭ ﺘﺄﺜﻴﺭ ﺃﺩﺍﺀ ﺍﻟﻘﺭﺍﺭﺕ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺘﺴﺘﻌﻤل ﺒـﺼﻭﺭﺓ ﺸـﺎﺌﻌﺔ ﻤﻘـﺎﻴﺱ
ﺍﻗﺘﺼﺎﺩﻴﺔ /ﻤﺎﻟﻴﺔ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ .ﻭﻫﺫﻩ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺘﻔﺘﺭﺽ ﻭﺠﻭﺩ ﺍﻫـﺩﺍﻑ ﺍﻗﺘـﺼﺎﺩﻴﺔ ﻤﺎﻟﻴـﺔ
ﻟﺘﻜﻭﻥ ﺍﻻﻫﺩﺍﻑ ﺍﻟﻤﻨﻅﻤﻴﺔ .ﻭﺍﻷﺩﺍﺀ ﻫﻨﺎ ﻋﺎﺩﺓ ﻴﻘﻴﻡ ﺒﻤﻘﺎﻴﻴﺱ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻤﺜـــــــــل )
ﻤﻘﺎﻴﻴﺱ ﺍﻟﺭﺒﺤﻴﺔ ﻜﺎﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ،ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ ،ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻟﻤﺒﻴﻌﺎﺕ ( ﻭﻤﻘﺎﻴﻴﺱ ﻋﻠـﻰ
ﻼ ) ﻋﻭﺍﺌﺩ ﺴﻭﻕ ﺍﻻﺴﻬﻡ ( ،ﺍﻭ ﻤﺯﻴﺞ ﻤﻥ ﻤﻘﺎﻴﻴﺱ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻭﺍﻟﺴﻭﻕ ﻤﺜ ﹰ
ﻼ ﺍﺴـﺎﺱ ﺍﻟﺴﻭﻕ ﻤﺜ ﹰ
) ﻨﺴﺒﺔ ﺍﻟﺴﻌﺭ /ﺍﻟﻌﺎﺌﺩ ( .ﻭﻟﺴﻨﻭﺍﺕ ﻋﺩﻴﺩﺓ ﻭﻤﺎﺯﺍﻟﺕ ﻓﺎﻥ ﺩﺭﺍﺴﺎﺕ ﺍﻷﺩﺍﺀ ﺘﺴﺘﻌﻤل ﻤﻘﺎﻴﻴﺱ ﻤﺎﻟﻴـﺔ ﻟﺘﻘﻴـﻴﻡ
ﺍﻷﺩﺍﺀ ،ﻭﺍﻥ ﺍﻟﺤﺎﺠﺔ ﻟﻤﺤﺎﺴﺒﺔ ﺨﺎﺭﺠﻴﺔ ﻭﻤﻘﺎﻴﻴﺱ ﻤﻌﻴﺎﺭﻴﺔ ﻟﻤﻘﺎﺭﻨﺎﺕ ﻤﺎﻟﻴﺔ ﻻﺯﺍﻟﺕ ﻤﺴﺘﻤﺭﺓ ﻟﺤﺩ ﺍﻻﻥ .ﻭﻓﻲ
ﻨﻔﺱ ﺍﻟﻭﻗﺕ ﻓﺎﻨﻬﺎ ﺨﻀﻌﺕ ﺍﻟﻰ ﺍﻟﻌﺩﻴﺩ ﻤﻥ ﺍﻻﻨﺘﻘﺎﺩﺍﺕ ﻤﻨﻬﺎ:
ﻼ ﻋــﻥ -1ﺘﻜﻭﻥ ﺍﻗل ﺩﻋﻤﹰﺎ ﻟﻸﺴﺘﺜﻤﺎﺭ ﻁﻭﻴل ﺍﻻﻤﺩ ﺒﺴﺒﺏ ﺍﻟﺘﺭﻜﻴـﺯ ﻋﻠـﻰ ﺘﺤـﺴﻴﻥ ﺍﻟﻌﻭﺍﺌـﺩ ،ﻓـﻀ ﹰ
ﻜﻭﻨﻬـــﺎ ﺘﺩﻋـــﻡ ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﺘﻲ ﻋﻭﺍﺌﺩﻫﺎ ﻟﻬﺎ ﺍﻟﻘﺩﺭﺓ ﻋﻠﻰ ﺍﻟﻘﻴﺎﺱ .ﻭﻫﺫﺍ ﻴﻘﻭﺩ ﺍﻟﻰ ﺍﺴـﺘﺜﻤﺎﺭ
ﺍﻋﻠـــﻰ ﻓــﻲ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺍﻥ ﺘﺤﺴﺏ ﻗﻴﻤﻬﺎ ﺒﺴﻬﻭﻟﺔ ﻤﻘﺎﺒـل ﺍﺴـﺘﺜﻤﺎﺭ ﺍﺩﻨـﻰ ﻓـﻲ
ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﻤﻠﻤﻭﺴﺔ ﻓــــﻲ ﻤﺸﺭﻭﻋـــﺎﺕ ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﺩﺍﺨﻠﻴﺔ ،ﺍﺒﺩﺍﻉ ﺍﻟﻌﻤﻠﻴﺔ ﻭﺍﻟﻤﻨﺘﺞ ،ﻤﻬـﺎﺭﺓ
ﺍﻟﻌﺎﻤﻠﻴﻥ ،ﺭﻀﺎ ﺍﻟﺯﺒﻭﻥ ...ﺍﻟﺘﻲ ﻏﺎﻟﺒــــﹰﺎ ﻤﺎ ﺘﻜﻭﻥ ﻋﻭﺍﺌﺩﻫﺎ ﻗـﺼﻴﺭﺓ ﺍﻻﻤـﺩ ﺼـﻌﺒﺔ ﺍﻟﻘﻴـﺎﺱ.
).( porter , 1993: 73
-2ﺍﻨﻬﺎ ﺘﺎﺭﻴﺨﻴﺔ ﺘﻔﺘﻘﺭ ﻟﻠﻘﻭﺓ ﺍﻟﺘﻨﺒﺅﻴﺔ ﻭﻻ ﺘﻤﺴﻙ ﺘﻐﻴﺭﺍﺕ ﺍﻟﻌﻤل ﺍﻟﺭﺌﻴﺴﺔ ﻭﻻ ﺘﻌﻁ ﺍﻋﺘﺒﺎﺭﹰﺍ ﻜﺎﻓﻴـﹰﺎ ﻟﻘﻴـﺎﺱ
ﺍﻟﻤﻭﺍﺭﺩ ﺍﻟﻁﺒﻴﻌﻴﺔ ﻤﺜل ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻔﻜﺭﻱ ).( Brancato,1995:31
-3ﺘﻔﺸل ﻓﻲ ﺍﻟﺘﺭﻜﻴﺯ ﺍﻟﻜﺒﻴﺭ ﻋﻠﻰ ﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴﻤﺔ ﺍﻟﻤﻁﻠﻭﺒﺔ ﻭﺘﻜــــﻭﻥ ﺫﺍﺕ ﻗﻴﻤـــــﺔ
ﻤﺤـــﺩﺩﺓ ﻟﺘﺤﺩﻴـــﺩ ﺍﻻﺤﺘﻴﺎﺠﺎﺕ ﺍﻻﺩﺍﺭﻴﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ).( Hexter,1997: 18
ﻼ ﻋـﻥ -4ﻻﺘﺩﻋﻡ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻭﺍﻻﺴﺒﻘﻴﺎﺕ ﻟﻤﻭﺍﺠﻬﺔ ﺍﻟﻤﻨﺎﻓﺴﺔ ﻭﻻ ﺘﻌﻜﺱ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﺯﺒـﺎﺌﻥ ،ﻓـﻀ ﹰ
ﻜﻭﻨﻬــــﺎ ﻏﻴﺭ ﻤﺭﻨﺔ ﻭﺘﻤﻨﻊ ﺍﻻﺒﺩﺍﻉ ،ﻭﻻ ﺘﺴﺎﻋﺩ ﻓﻲ ﺘﺤﺩﻴﺩ ﺍﻭ ﺯﻴﺎﺩﺓ ﺍﻟﻔﻬﻡ ﻟﻠﻘﻀﺎﻴﺎ ﺍﻟﻤﻭﺠﻬﺔ ﻟﻸﺩﺍﺀ
ﻻ ﻤــــﻥ ﺍﻟﺤﺎﻟـــﻲ .ﻜﻤــﺎ ﻭﺍﻨﻬــــﺎ ﺘﺭﺍﺠــــــﻊ ﺍﻟﻨﺘﺎﺌــــﺞ ﺒــــــﺩ ﹰ
ﻤـــﺭﺍﺠﻌﺘﻬــــــــــﺎ ﻷﺴﺒـــﺎﺒﻬـــــــــﺎ )( Hill&pullen,2001:2-6
)( Thacker&Associates,2002:2
ﻓﻀﻼ ﻋﻤﺎ ﺘﻘﺩﻡ ﻴﻤﻜﻥ ﺍﻟﻘﻭل ﺍﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻟﻭﺤﺩﻫﺎ ﻴﻤﻜﻥ ﺍﻥ ﺘﻜﻭﻥ ﻤـﻀﻠﻠﺔ
ﻼ ﻤـﺎ ﻴﺘﻌﻠـﻕ ﺒﻤﻌﺎﻟﺠـﺔﻷﻨﻪ ﻗﺩ ﻴﺘﻡ ﺍﻟﺘﻼﻋﺏ ﺒﻬﺎ ﻟﺘﺒﺩﻭ ﺠﻴﺩﺓ ،ﺍﻭ ﻟﻨﻘﺹ ﺍﻟﺜﺒﺎﺕ ﻓﻲ ﻁﺭﺍﺌﻕ ﻤﻌﺎﻟﺠﺘﻬﺎ ﻤﺜ ﹰ
ﺍﻟﺘﻀﺨﻡ ﺍﻟﻤﺎﻟﻲ ،ﻭﺘﻘﻴﻴﻡ ﺍﻟﻤﺨﺯﻭﻥ ،ﻭﺍﻻﻨﺩﺜﺎﺭ ﻭﺤﺴﺎﺏ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻏﻴﺭ ﺍﻟﻤﻠﻤﻭﺴـﺔ ( ﻭﺘﺭﻜﻴﺯﻫـﺎ ﻋﻠـﻰ
ﺍﻟﻨﻅﺭﺓ ﺒﺎﺘﺠﺎﻩ ﺍﻟﻤﺎﻀﻲ ﺇﺫ ﺍﻨﻬﺎ ﺘﻜﺸﻑ ﺍﻟﻘﻠﻴل ﺤﻭل ﺍﻻﺤﺘﻤﺎل ﺍﻟﻤﺴﺘﻘﺒﻠﻲ ﻟﻠﻤﻨﻅﻤﺔ .ﻭﻜﺫﻟﻙ ﺍﻥ ﺍﻟﺭﺒﺢ ﻴﻤﻜـﻥ
ﻼ ) ﻟﻸﻋﻼﻥ ﺍﻭ ﺍﻟﺒﺤﺙ ﻭﺍﻟﺘﻁـﻭﻴﺭ (. ﺍﻥ ﻴﻅﻬﺭ ﺒﺴﻬﻭﻟﺔ ﻓﻲ ﺍﻻﻤﺩ ﺍﻟﻘﺼﻴﺭ ﻋﻥ ﻁﺭﻴﻕ ﺘﺨﻔﻴﺽ ﺍﻟﻨﻔﻘﺎﺕ ﻤﺜ ﹰ
ﻭﺒﺎﻟﺘﺎﻟﻲ ﻓﺎﻥ ﺍﻟﺴﺅﺍل ﻴﺒﻘﻰ ﻤﺎ ﺍﺫﺍ ﻜﺎﻥ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ﻴﻘﻴﻡ ﺒﺸﻜل ﺼﺤﻴﺢ ﻋﻨﺩﻤﺎ ﻨﻌﺘﻤﺩ ﻋﻠﻰ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﺴﺎﺱ
ﺍﻟﻤﺤﺎﺴﺒﺔ ؟ ﻭﻫﺫﺍ ﻤﻤﺎ ﺤﺩﺍ ﺒﺒﻌﺽ ﺍﻟﺒﺎﺤﺜﻴﻥ ﻤﺜل ) ( Hable,1992ﺍﻟﻰ ﺍﻓﺘﺭﺍﺽ ﻤﻘﺎﻴﻴﺱ ﻋﻠـﻰ ﺍﺴـﺎﺱ
ﺍﻟﺴﻭﻕ ﻜﻤﺅﺸﺭﺍﺕ ﺍﻓﻀل ﻟﻸﺩﺍﺀ ) .( Powell & McGuire , 2002: 96
ﺍﻥ ﺒﻴﺎﻨﺎﺕ ﺴﻭﻕ ﺍﻻﺴﻬﻡ ﻴﻔﺘﺭﺽ ﺍﻥ ﺘﻌﻜﺱ ﺘﻘﺩﻴﺭﺍﺕ ﺍﻟﻤﺴﺘﺜﻤﺭﻴﻥ ﻟﻠﻤﺴﺘﻘﺒل ﺍﻟﻤﺤﺘﻤل ﻟﻠﻤﻨﻅﻤﺔ ﻭﻤﻥ
ﺜﻡ ﻴﺘﻡ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﻗﻴﻤﺘﻬﺎ ﻁﻭﻴﻠﺔ ﺍﻻﻤﺩ .ﻭﻀﻤﻥ ﺍﻻﻓﺘﺭﺍﺽ ﺒﺎﻥ ﺍﻟﻤﺴﺘﺜﻤﺭﻴﻥ ﻴﻘﻴﻤﻭﻥ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻜﺄﺴـﻭﺍﻕ
ﺘﺎﻤﺔ ﻓﺎﻥ ﺒﻴﺎﻨﺎﺕ ﺴﻭﻕ ﺍﻻﺴﻬﻡ ﻴﻨﻅﺭ ﺍﻟﻴﻬﺎ ﻜﻤﺅﺸﺭﺍﺕ ﺩﻗﻴﻘﺔ ﻭﺤﺴﺎﺴﺔ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ .ﻫﺫﺍ ﻭﻗﺩ
58
ﺍﺜﺒﺘﺕ ﺍﻟﻌﺩﻴﺩ ﻤﻥ ﺍﻟﺩﺭﺍﺴﺎﺕ ﻋﻠﻰ ﻭﺠﻭﺩ ﺍﺭﺘﺒﺎﻁ ﺒﻴﻥ ﻨﻭﻋﻲ ﺍﻟﻤﻘﺎﻴﻴﺱ ) ﺍﻟﻤﺎﻟﻴﺔ /ﺍﻟﺴﻭﻕ ( ،ﻟﺫﺍ ﻴﻨﺒﻐﻲ ﺍﻟﺠﻤﻊ
ﺒﻴﻨﻬﻤﺎ ﺤﻴﺙ ﻴﻜﻭﻥ ﺫﻟﻙ ﻤﻤﻜﻨﹰﺎ ﻤﻊ ﺍﺤﺘﻔﺎﻅ ﻜل ﻤﻨﻬﻤﺎ ﺒﺤﺩﻭﺩﻫﺎ ).( Glunk & Wilderom , 2000: 14
ﻟﻘﺩ ﺘﻭﺠﻬﺕ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻻﺤﻘﹰﺎ ﻟﺘﻨﻔﻴﺫ ﺍﻨﻅﻤﺔ ﺍﺩﺍﺭﺓ ﺃﺩﺍﺀ ﺘﺤﻘﻕ ﻓﻭﺍﺌﺩ ﻜﺜﻴﺭﺓ ﻤﻨﻬﺎ:
-1ﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﺃﺩﺍﺀ ﻴﺴﺎﻋﺩ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠـﻰ ﺼـﻴﺎﻏﺔ ﺍﺴـﺘﺭﺍﺘﻴﺠﻴﺘﻬﺎ ،ﻭﻤﻘـﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻋــــــﻥ
ﻁﺭﻴـــﻕ ﻤﺯﺍﻤﻨــــﺔ ﺍﻻﻨﺸﻁﺔ ﺍﻟﻤﻨﺠﺯﺓ ﻟﻀﻤﺎﻥ ﺍﻟﺘﺴﻠﻴﻡ ﺍﻟﺴﺭﻴﻊ ﻟﻤﻨﺘﺠﺎﺕ ﻭﺨـﺩﻤﺎﺕ ﺍﻟﺯﺒـﺎﺌﻥ
ﺍﻟﺨﺎﺭﺠﻴﻴﻥ ،ﺜﻡ ﺘﻨﻘل ﻫﺫﺍ ﺍﻟﺘﺯﺍﻤﻥ ﺍﻟـﻰ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻟﻴﻔﻬﻤـﻭﺍ ﺍﻟـﺩﻭﺭ ﺍﻟﻤﻠﻘـﻰ ﻋﻠـﻴﻬﻡ ﻟـﺩﻋﻡ ﺍﻻﺘﺠـﺎﻩ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻴﺴﺘﻁﻴﻌﻭﺍ ﺍﻟﺘﺄﺜﻴﺭ ﻓﻲ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ،ﻭﺒﺫﻟﻙ ﻴﺼﺒﺤﻭﺍ ﻤﻭﺭﺩﺍ ﺫﺍ ﻗﻴﻤﺔ ﻓـﻲ ﻗﻴـﺎﺱ
ﻭﺘﺤﺴﻴﻥ ﻫﺫﻩ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
-2ﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﺃﺩﺍﺀ ﻴﺤﻘﻕ ﺘﺭﻜﻴﺯﹰﺍ ﻓﻲ ﺒﻨﺎﺀ ﻤﻘﺎﻴﻴﺱ ﺘﺩﻋﻡ ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ ﻤـﻊ ﺍﻟﺘﺭﻜﻴـﺯ ﻋﻠـﻰ ﺍﺩﺍﺭﺓ
ﺍﻟﺠـــــﻭﺩﺓ ﺍﻟﺸﺎﻤﻠﺔ.
-3ﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﺃﺩﺍﺀ ﻤﺼﻤﻡ ﺒﺸﻜل ﺠﻴﺩ ﺒﺤﻴﺙ ﻴﺤﻘﻕ ﻋﻼﻗﺔ ﺒﻴﻥ ﺍﻟﺠﻬﻭﺩ ﺍﻟﺘﻲ ﺘﻘﻴﺴﻬﺎ ﻭﻤﻜﺎﻓﺄﺘﻬﺎ.
-4ﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﺃﺩﺍﺀ ﻜﻔﻭﺀ ﻴﺴﺎﻋﺩ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﻤﻴﺯﺓ ﺘﻨﺎﻓﺴﻴﺔ ﻭﺒﺎﻟﺘﺭﻜﻴﺯ ﻋﻠـﻰ ﻜـل ﺠﺎﻨـﺏ ﻭﻜــــل
ﻓـــــﺭﺩ ﺩﺍﺨـــل ﺍﻟﻤﻨﻅﻤﺔ.
59
ﺏ -ﻤﺩﺨل ﺍﻟﺠﻭﺩﺓ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻻﻭﺴﻊ ﻟﻸﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ:
ﺍﻥ ﻋﺩﻡ ﺍﻻﻗﺘﻨﺎﻉ ﺒﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ /ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺘﺄﻜﻴﺩ ﺍﻟﺠﻭﺩﺓ ﻓﻲ ﺍﻟﺜﻤﺎﻨﻴﻨﻴﺎﺕ ﺍﺤﺩﺜﺕ ﺍﻋﺎﺩﺓ
ﺍﻟﻨﻅﺭ ﺒﺎﻟﺘﻔﻜﻴﺭ ﻓﻲ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻫﻭ ﺍﻜﺜﺭ ﻤـﻥ ﻜﻭﻨـﻪ ﺃﺩﺍﺀ ﻤـﺎﻟﻲ /
ﺍﻗﺘﺼﺎﺩﻱ ﻤﻭﺠﻪ ﻨﺤﻭ ﺍﻟﻤﺨﺭﺠﺎﺕ ،ﻟﺫﺍ ﻓﺎﻥ ﻫﻨﺎﻙ ﺍﺒﻌﺎﺩ ﺍﻭﺴﻊ ﻤﻊ ﻤﺅﺸﺭﺍﺕ ﺃﺩﺍﺀ ﻏﻴـﺭ ﻤﺎﻟﻴـﺔ ﺍﺼـﺒﺤﺕ
ﻤﻭﻀﻭﻉ ﻤﻨﺎﻗﺸﺔ ﺒﻴﻥ ﺍﻟﺒﺎﺤﺜﻴﻥ ﻓﻲ ﺍﻟﻔﻜﺭ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ .ﻭﻤﻥ ﻫﺫﻩ ﺍﻻﺒﻌﺎﺩ:
-1ﺍﻷﺩﺍﺀ ﺍﻟﺘﺸﻐﻴﻠﻲ
ﻋﻼﻭﺓ ﻋﻠﻰ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ /ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﻴﺘﻡ ﺍﻟﺘﺭﻜﻴﺯ ﻋﺎﺩﺓ ﻋﻠﻰ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺘﺸﻐﻴﻠﻲ
ﻤﺜـل ) ﺤﺼﺔ ﺍﻟﺴﻭﻕ ،ﺘﻘﺩﻴﻡ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺠﺩﻴﺩﺓ ،ﻨﻭﻋﻴﺔ ﺍﻟﻤﻨﺘﺞ /ﺍﻟﺨﺩﻤﺔ ،ﺍﻟﻔﺎﻋﻠﻴﺔ ﺍﻟﺘﺴﻭﻴﻘﻴﺔ ( ......ﻭﻟﻘﺩ
ﺍﻜﺩ ) ( Iness&et al. , 1994:104-105ﺍﻥ ﻫﺫﻩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻟﻴﺴﺕ ﻤﻭﺠﻬﺔ ﻟﻐﺭﺽ ﺍﻟﻤﻘﺎﺭﻨﺔ ﻭﺍﺴﺘﺨﺭﺍﺝ
ﺍﻻﻨﺤﺭﺍﻓﺎﺕ ﻓﻘﻁ ،ﺒل ﻟﻘﻴﺎﺱ ﻭﻋﺭﺽ ﺃﺩﺍﺀ ﺍﻟﺘﻁﻭﻴﺭ ﻭﺍﻟﺘﺤﺴﻴﻥ ﻟﻤﺭﺍﺤل ﻭﻋﻤﻠﻴﺎﺕ ﻤﻨﻅﻤﺎﺕ ﺍﻻﻋﻤﺎل .ﻭﻫﺫﺍ
ﺍﻟﻭﺼﻑ ﺍﻋﻁﻰ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻤﻴﺯﺓ ﺍﺨﺭﻯ ﻜﻭﻨﻬﺎ ﺘﺘﻭﺠﻪ ﻨﺤـﻭ ﺘﻁـﻭﻴﺭ ﻭﺘﺤـﺴﻴﻥ ﺍﻟﻌﻤﻠﻴـﺎﺕ
ﻭﺍﻻﻨﺸﻁﺔ ﻟﻜﻲ ﺘﺒﻘﻰ ﺍﻟﻤﻨﻅﻤﺔ ﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﻨﺸﺎﻁﻬﺎ ﻭﻤﺴﺘﻤﺭﺓ ﺒﻪ ﻓﻲ ﺴﻭﻕ ﺍﻟﻤﻨﺎﻓﺴﺔ ،ﻭﻫﻲ ﺒـﺫﻟﻙ ﺘﻌـﺩ
ل ﻓﻲ ﺍﻻﻓﺭﺍﺩ ﺩﺍﺨل ﺤﺩﻭﺩ ﺍﻟﺘﻨﻅﻴﻡ ﺘﺅﺩﻱ ﺍﻟﻰ ﺭﻓﻊ ﺩﺍﻓﻌﻴﺘﻬﻡ. ﻜﻤﻭﺠﻬﺎﺕ ﺴﻠﻭﻜﻴﺔ ﺫﺍﺕ ﺘﺄﺜﻴﺭ ﻋﺎ ٍ
ﻤﻤﺎ ﺘﺠﺩﺭ ﺍﻻﺸﺎﺭﺓ ﺍﻟﻴﻪ ﺍﻟﻰ ﺍﻥ ﺍﻟﻨﻅﻡ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻟﻤﻌﺎﺼﺭﺓ ﻤﺜل ﻨﻅﺎﻡ ﺍﻟﻜﻠﻔﺔ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻨـﺸﺎﻁ
) Activity Based Costing system ( ABCﻭﻫﻭ ﻨﻅﺎﻡ ﻴﺴﺘﻨﺩ ﺍﻟﻰ ﻤﻭﺠﻬﺎﺕ ﺍﻟﻜﻠﻑ ﺍﻟﺘـﻲ ﺘـﺭﺒﻁ
ﺍﻻﻨﺸﻁﺔ ﺍﻟﻤﻨﺠﺯﺓ ﺒﺎﻟﻤﻨﺘﺠﺎﺕ ﻭﺘﻭﺯﻉ ﺒﻤﻭﺠﺒﻬﺎ ﺍﻟﻜﻠﻑ ﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ ﻟﻠﻨـﺸﺎﻁ ﻤﺒﺎﺸـﺭﺓ ﻋﻠـﻰ ﺍﻟﻤﻨﺘﺠـﺎﺕ
) ( Atkinson , et.al. , 1995: 291ﻭﻜﺫﻟﻙ ﺍﻻﺩﺍﺭﺓ ﻋﻠـــــﻰ ﺍﺴـــــﺎﺱ ﺍﻟﻨـﺸــــﺎﻁ
))) Activity Based Management ( ABMﻭﻫﻭ ﺍﺴﺘﻌﻤﺎل ﻤﻌﻠﻭﻤﺎﺕ ) (ABCﻟﻠﻨﻅـﺭ ﺍﻟــــﻰ
ﺍﻻﻨﺸﻁﺔ ﺍﻟﺘﻲ ﺘﺸﻜل ﻋﻤﻠﻴﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻻﺴﺎﺴﻴﺔ ﺍﻟﺘﻲ ﻴﻤﻜﻥ ﻤـــﻥ ﺨﻼﻟﻬﺎ ﺘﻘﻴﻴﻡ ﻜﻔﺎﺀﺓ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﺘـﻲ
ﺘﻘﺩﻤﻬﺎ(( ) ( Senyshen 1998: 20ﻭﻤﻥ ﺨﻼل ﺍﺠﺭﺍﺀﺍﺕ ﻭﻁﺒﻴﻌﺔ ﻤﺨﺭﺠﺎﺕ ﻫﺫﻩ ﺍﻻﻨﻅﻤﺔ ﻗﹸﺩﻤﺕ ﻤﻌﺎﻴﻴﺭ
ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﻏﻴﺭ ﻤﺎﻟﻴﺔ ﺘﻌﻜﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺘﺸﻐﻴﻠﻲ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻻﻨﺸﻁﺔ ﻭﺍﻻﻓﺭﺍﺩ ﻭﺘﻌﻜﺱ ﺠﻬﻭﺩﻫﻡ ﺍﻟﻤﺒﺫﻭﻟـﺔ
ﻓﻲ ﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻟﻠﻤﻨﻅﻤﺔ .ﻭ ﻓﻲ ﻨﻔـﺱ ﺍﻟﻭﻗـﺕ ﺘﻌـﺩ ﻤﺅﺸـﺭﺍﺕ ﺴـﻠﻭﻜﻴﺔ ﻭﻤﺤﻔـﺯﺓ
ﻟﻠﺩﻭﺍﻓـــﻊ ﺒﺎﺘﺠــﺎﻩ ﺘﺤﻘﻴـﻕ ﻭﺘﻨﻔﻴــــــــﺫ ﺍﻟﺨـــﻁﻁ ﺍﻻﺩﺍﺭﻴـﺔ ﻗـﺼﻴـﺭﺓ ﻭﻁﻭﻴﻠـﺔ
ﺍﻻﻤــــــﺩ.ﻭﻗﺩ ﺤﺩﺩ ) ( Iness&et al.,1994: 107ﺴﺘﺔ ﺨﺼﺎﺌﺹ ﻷﺨﺘﻴﺎﺭ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻋﻠﻰ
ﺍﺴﺎﺱ ﺍﻻﻨﺸﻁﺔ:
ﺃ -ﻴﺠﺏ ﺍﻥ ﺘﺴﺎﻋﺩ ﻓﻲ ﻋﺭﺽ ﻭﺘﻔﺴﻴﺭ ﺭﻗﺎﺒﺔ ﻜﻠﻔﺔ ﺍﻻﻨﺸﻁﺔ ﺍﻟﺠﺎﺭﻴﺔ ﻤﺜـل ﺍﻟﺘﻐﻴـﺭﺍﺕ ﺍﻟﻔﻨﻴـﺔ ﻟﻠﻌﻤﻠﻴـﺔ
ﻭﺘﻐﻴﻴﺭﺍﺕ ﺠﺩﻭﻟﺔ ﺍﻻﻨﺘﺎﺝ .
ﺏ -ﻴﻨﺒﻐﻲ ﻋﺭﻀﻬﺎ ﺒﺸﻜل ﺩﻭﺭﻱ ﻭﻴﺘﻡ ﺘﻐﻴﺭﻫﺎ ﻋﻠﻰ ﻭﻓﻕ ﻤﺎ ﻴﻁﺭﺃ ﻋﻠـﻰ ﺍﻟﻤﻨﻅﻤـﺔ ﻭﺍﻟﺒﻴﺌـﺔ ﺍﻟﻤﺤﻴﻁـﺔ
ﺒﻬـــﺎ ﻤـــﻥ ﺘﻐﻴﻴﺭﺍﺕ.
ﺝ -ﻴﺠﺏ ﺍﻥ ﺘﻔﺴﺭ ﻟﺠﻤﻴﻊ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﺍﻻﺩﺍﺭﻴﺔ ﻭﺍﻥ ﻴﺘﻡ ﺘﺤﺩﻴﺩ ﺍﻟﻌﻼﻗﺎﺕ ﺍﻟﺘـﻲ ﺘـﺭﺒﻁ ﺘﻠـﻙ ﺍﻟﻤﻘـﺎﻴﻴﺱ
ﺒﺎﻻﻫـــــﺩﺍﻑ ﻭﺍﻟﺨﻁﻁ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻟﻠﻤﻨﻅﻤﺔ.
ﺩ -ﺘﺤﺩﻴﺩ ﻋﺩﺩ ﻤﺘﻭﺍﻀﻊ ﻤﻥ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻟﻜﻤﻴﺔ ﻭﺍﻟﻨﻭﻋﻴﺔ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ.
ﻫـ -ﻴﺘﻡ ﺍﺩﺍﺭﺓ ﺍﻷﺩﺍﺀ ﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻟﻴﻭﻤﻲ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺤﺩﺩﺓ ﻟﻜﻔﺎﺀﺓ ﺍﻷﺩﺍﺀ.
ﻭ -ﻴﺠﺭﻱ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻻﻓﺭﺍﺩ ﻋﻠﻰ ﻭﻓﻕ ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺨﺘﺎﺭﺓ.
ﻤﻥ ﺍﻻﻤﺜﻠﺔ ﻟﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻨﺒﺜﻘﺔ ﻤﻥ ﻨﻅﺎﻤﻲ ﺍﻟﻜﻠﻔﺔ ﻋﻠﻰ ﺍﺴـﺎﺱ ﺍﻟﻨـﺸﺎﻁ ) (ABCﻭﺍﻻﺩﺍﺭﺓ
ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻨﺸﺎﻁ )):(ABMﻜﻔﺎﺀﺓ ﺍﻻﻨﺸﻁﺔ ،ﺍﻟﺯﻤﻥ ﺍﻟﻤﻁﻠﻭﺏ ﻷﺘﻤﺎﻡ ﻭﺍﻨﺠﺎﺯ ﺍﻟﻨﺸﺎﻁ ﻭﻨﻭﻋﻴـﺔ ﺍﻟﻌﻤـل
ﺍﻟﻤﺅﺩﻯ (
60
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ﺍﻥ ﺍﺩﺏ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺤﺩﻴﺙ ﻴﻌﻜﺱ ﺒﺼﻭﺭﺓ ﺨﺎﺼﺔ ﻤﺩﺨل ﺍﻟﺠﻤﻬﻭﺭ ﺍﻟﻤﻨﺘﻔﻌﻴﻥ ﻭﻟﻘﺩ ﺍﺜﺒﺕ
ﻜل ﻤﻥ ) ( Brown , Laverick , 1994: 15) & ( Doyle,1994: 8ﺍﻨﻪ ﻜﻠﻤﺎ ﺍﻋﺘﻤـﺩﺕ ﺍﻟﻤﻨﻅﻤـﺔ
ﺒﺸﻜل ﺍﻜﺜﺭ ﻋﻠﻰ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻭﺭﻀﻰ ﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ ) ﺍﻟﻌﺎﻤﻠﻴﻥ ،ﺍﻟﻤﺠﻬﺯﻴﻥ ،ﺍﻟﺯﺒﺎﺌﻥ ( ...ﻜﻠﻤﺎ
ﺘﺼﺒﺢ ﺍﻟﻤﻨﺎﻓﺴﺔ ﺍﻗﻭﻯ ﻟﺘﻀﻤﻴﻥ ﺍﻟﺠﻤﻬﻭﺭ ﺍﻟﻤﻨﺘﻔﻌﻴﻥ ﻓﻲ ﺘﻘﻴﻴﻤﺎﺕ ﺍﻷﺩﺍﺀ .ﻭﻫﺫﺍ ﺍﻟـﺭﺍﻱ ﻴﺅﻜـﺩ ﺍﻥ ﺍﻟﺘﻔـﻭﻕ
ﺍﻟﻤﺎﻟﻲ /ﺍﻻﻗﺘﺼﺎﺩﻱ ﻫﻭ ﺠﺯﺀ ﻭﺍﺤﺩ ﻓﻘﻁ ﻤﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻤﺩﺨل ﺍﻟﺠـﻭﺩﺓ ﻭﺒـﺎﻟﺘﺭﻜﻴﺯ
ﻋﻠﻰ ) :ﻓﺎﻋﻠﻴﺔ ﻭﺘﺄﺜﻴﺭ ﺍﻟﻌﻤﻠﻴﺔ ،ﺤﻤﻠﺔ ﺍﻻﺴﻬﻡ ﺍﻟﺨﺎﺭﺠﻴﻥ ،ﺍﻟﻤﻘﺎﺭﻨﺔ ﺍﻟﻤﺭﺠﻌﻴﺔ ،ﺍﻟﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ ،ﺍﻟﺘﻜﺎﻤـل
ﺒﻴﻥ ﻋﻨﺎﺼﺭ ﺍﻨﻅﻤﺔ ﺍﻟﻤﻨﻅﻤﺔ ( ﻴﺘﻭﺍﻓﺭ ﺍﻟﺩﺍﻓﻊ ﻷﺴﺘﻌﻤﺎل ﻨﻅﺎﻡ ﺍﻜﺜﺭ ﺸﻤﻭﻟﻴﺔ ﻟﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ .ﻭﻓﻲ ﺍﻟﻭﻗـﺕ
ﺍﻟﺤﺎﻀﺭ ﺍﻟﻜﺜﻴﺭ ﻤﻥ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺘﺭﺒﻁ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻤﻊ ﻤﺅﺸﺭﺍﺕ ﺍﺨﺭﻯ ﻟﺘﻌﻜﺱ ﺍﻟﻌﻨﺎﺼـﺭ ﺍﻟﺭﺌﻴـﺴﺔ
ﻟﻤﻬﻤﺘﻬﺎ ﻓﻲ ﺍﻟﻤﺠﺘﻤﻊ ﻭﺭﺅﻴﺘﻬﺎ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ ﻭﺍﺘﺠﺎﻫﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ .ﻭﺒﺸﻜل ﻋﺎﻡ ﻓﺎﻥ ﻫﺫﻩ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺘﺴﺘﻌﻤل
ﻟﺭﻗﺎﺒﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺒﻨﻔﺱ ﺍﻟﻁﺭﻴﻘﺔ ﺍﻟﺘﻲ ﻴﺴﺘﻌﻤل ﻓﻴﻬﺎ ﻁﺎﻗﻡ ﺍﻟﻁﺎﺌﺭﺓ ﻟﻭﺤﺔ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻻﻤﺎﻤﻴﺔ ﻟﻬﻡ ﻓـﻲ ﺍﺩﺍﺭﺓ
ﺍﻟﺭﺤﻠﺔ.
ﺍﻥ ﻓﺎﺌﺩﺓ ﻫﺫﻩ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺘﺘﻭﺴﻊ ﻤﻊ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺒﺸﻜل ﺤﺎﺴــﻡ ﻭﺘﺴــــــــﺎﻫﻡ ﺍﻴﻀﹰﺎ
ﻓـﻲ ﺍﻟﺘﻘﻴﻴﻡ ﺍﻟﺫﺍﺘﻲ ،ﺍﻟﺘﺨﻁﻴﻁ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﺨﻠﻕ ﺍﻟﺘﺭﻜﻴــﺯ ﻭﺍﻻﺠﻤـﺎﻉ ﻋﻠـﻰ ﺍﻫـﺩﺍﻑ ﻭﺍﺘﺠﺎﻫـﺎﺕ
ﺍﻟﻤﻨﻅـﻤﺔ ﻭﺍﻟﻔﻜﺭﺓ ﺍﻟﺘﻲ ﺘﻠﺒﻲ ﻫﺫﻩ ﺍﻟﺤﺎﺠﺔ ﺒﻁﺭﻴﻘــــﺔ ﻨﻅﺎﻤﻴـــﺔ ﻫــــــﻲ ﻓﻜـــــﺭﺓ
ﺒﻁﺎﻗـــﺔ ﺍﻟﺩﺭﺠــﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨـــﺔ ﺍﺍﻟﺘﻲ ﻁـــــﻭﺭﻫﺎ ) (Kaplan & Norton ,. 1990
ﺍﻟﺘﻲ ﺘﻘﻭﻡ ﻋﻠﻰ ﺍﺴﺎﺱ ﺘﺭﺠﻤﺔ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﻤﻬﻤﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻰ ﻤﺠﻤﻭﻋﺔ ﺸﺎﻤﻠﺔ ﻭﻤﺘﻜﺎﻤﻠﺔ ﻤـﻥ ﻤﻘـﺎﻴﻴﺱ
ﺍﻷﺩﺍﺀ ﺍﻟﺘﻲ ﺘﻭﻓﺭ ﻫﻴﻜل ﻋﻤل ﻟﻠﻘﻴﺎﺱ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﻟﻨﻅﺎﻡ ﺍﻻﺩﺍﺭﺓ.
ﻤﻤﺎ ﺘﺠﺩﺭ ﺍﻻﺸﺎﺭﺓ ﺍﻟﻴﻪ ﺍﻥ ﻫﻨﺎﻙ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﻤﺒﺎﺩﺉ ﺍﻟﺘﻲ ﻴﺠﺏ ﺍﻥ ﺘﺘﻤﺘﻊ ﺒﻬﺎ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﺫ ﻴﺠﺏ
ﺍﻥ ﺘﻜﻭﻥ( Brewer & Speh , 2001: 63 ) :
ﺃ -ﻗﻠﻴﻠﺔ :ﻜﻠﻤﺎ ﻜﺎﻨﺕ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻗﻠﻴﻠﺔ ﻜﺎﻥ ﺍﻓﻀل.
ﺏ -ﺍﻗﺘﺼﺎﺩﻴﺔ :ﻴﻔﺘﺭﺽ ﺍﻥ ﺘﺅﺨﺫ ﺍﻟﻜﻠـﻑ ﻓـﻲ ﺍﻟﺤـﺴﺒﺎﻥ ﻋﻨـﺩ ﻗﻴـﺎﺱ ﺍﻷﺩﺍﺀ ،ﻓـﺎﻟﻤﻭﺍﺭﺩ ﺍﻟﺘـــﻲ
ﺘﻜــــﺭﺱ ﻟﻘﻴــﺎﺱ ﺍﻷﺩﺍﺀ ﻴﻤﻜﻥ ﺍﻥ ﺘﻘﻠل ﻤﻥ ﺍﻻﻨﺸﻁﺔ ﺍﻟﺘﻲ ﺘﻀﻴﻑ ﻗﻴﻤﻪ.
ﻼ ﺍﻟﻌﻭﺍﻤل ﺍﻟﺘﻲ ﻴﻜﻭﻥ ﻟﻠﻤﻨﻅﻤﺔ ﺴﻴﻁﺭﺓ ﻋﻠﻴﻬﺎ.
ﺝ -ﻋﺎﺩﻟﺔ :ﺍﻥ ﺘﻘﻴﺱ ﻓﻌ ﹰ
ﻼ.
ﺩ -ﻗﺎﺒﻠﺔ ﻟﻠﺘﺤﻘﻴﻕ :ﺃﻱ ﺘﻘﻴﺱ ﻤﺎ ﺘﺴﺘﻁﻴﻊ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻘﻴﺎﻡ ﺒﻪ ﻓﻌ ﹰ
ﻫـ -ﺠﺎﺩﺓ :ﻴﻌﻭل ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ.
ﻭ -ﻤﻘﺒﻭﻟﺔ :ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻭﺍﺴﺴﻬﺎ ﺍﻟﻀﻤﻨﻴﺔ ﻴﺠﺏ ﺍﻥ ﺘﻨﻘل ﻻﺠﺯﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ﻟﺘﺤﻘﻴﻕ ﺍﻻﺠﻤﺎﻉ ﺍﻟﻤﻌﻘـﻭل
ﻟﻬﺎ.
ﻭﺒﺎﻟﺘﺎﻟﻲ ﻭﻤﻥ ﺨﻼل ﻤﺎ ﺘﻘﺩﻡ ﻴﻤﻜﻥ ﺍﻀﺎﻓﺔ ﻤﺒﺎﺩﺉ ﺍﺨﺭﻯ ﻴﻌﺘﻘﺩ ﺍﻨﻬﺎ ﻀﺭﻭﺭﻴﺔ ﻭﻴﻔﺘﺭﺽ ﺍﻥ ﺘﺘﻤﺘﻊ
ﺒﻬﺎ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ:
ﺯ -ﺸﻤﻭﻟﻴﺔ :ﺘﻘﺩﻡ ﺭﺍﻱ ﻤﺘﻭﺍﺯﻥ ﻤﺘﺼل ﺒﺎﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ،ﺭﻀﺎ ﺍﻟﺯﺒﻭﻥ ،ﺍﻟﺘﺤﺴﻴﻥ ﻭﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﺩﺍﺨﻠﻴﺔ.
ﺡ -ﺴﻬﻠﺔ :ﻭﻤﻔﻬﻭﻤﺔ ﻤﻥ ﻗﺒل ﺍﻟﺠﻤﻴﻊ.
ﻼ ﻭﻟﺠﻤﻴﻊ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ.
ﻁ -ﻤﻭﻀﻭﻋﻴﺔ :ﺘﻌﻜﺱ ﺸﻜل ﻏﻴﺭ ﻤﺘﺤﻴﺯ ﻟﻸﺩﺍﺀ ﺍﻟﻤﻨﻔﺫ ﻓﻌ ﹰ
ﻱ -ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ :ﻤﺸﺘﻘﺔ ﻤﻥ ﺭﺴﺎﻟﺔ ﺍﻟﻤﻨﻅﻤﺔ ﻭﻤﺴﺘﻨﺩﺓ ﺍﻟﻰ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﻴﺠﻴﺔ.
ﻭﻤﻥ ﻫﻨﺎ ﻴﻤﻜﻥ ﺍﻟﻘﻭل ﺍﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺘﻘﻴﺱ ﺃﺩﺍﺀ ﺍﻻﺩﺍﺭﺍﺕ ﻟﺨﻁﻁﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ
ﻭﺘﺭﻜﺯ ﺒﺸﻜل ﺍﺴﺎﺴﻲ ﻋﻠﻰ ﺍﻟﻤﻔﺎﺼل ﺍﻟﻤﺭﻜﺯﻴﺔ ﻟﻸﻨﺸﻁﺔ ﺍﻟﺘﻲ ﺘﺤﻘﻕ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ .ﻭﻟﻐﺭﺽ
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ﺍﻟﺘﻘﺩﻡ ﻓﻲ ﺍﻟﺘﻨﻔﻴﺫ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻓﺎﻨﻪ ﻴﺘﻡ ﻨﻘل ﻫﺫﻩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻰ ﻜل ﻤﻜﺎﻥ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ ﻤﻊ ﺘﻌﻘﺏ
ﻀﺭﻭﺭﺓ ﺍﻥ ﺘﻜﻭﻥ ﺘﻨﺒﺅﻴﺔ ﻭﺫﺍﺕ ﻨﻅﺭﺓ ﻤﺘﻁﻠﻌﺔ ﻭﺘﻭﻓﺭ ﺍﺴﺎﺱ ﻴﻤﻜﻥ ﻟﻼﺩﺍﺭﺓ ﺍﻥ ﺘﻌﻤل ﻋﻠﻴﻪ .ﻭﺍﻥ ﺍﻟﺘﻨﻔﻴﺫ
ﻼ ﻤﺎ ﻴﻘﺎﺱ ﻴﺼﺒﺢ ﻤﺭﺌﻴﹰﺎ.ﻭﻻ ﻴﻤﻜﻥ ﻏﺎﻟﺒﹰﺎ ﻤﺎ ﻴﻔﺸل ﻋﻨﺩﻤﺎ ﻻﻴﻤﻜﻥ ﺍﻥ ﺘﻘﺎﺱ ﻭﺘﻘﻴﻡ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻭﺍﻨﻪ ﻓﻌ ﹰ
ﺍﺩﺍﺭﺓ ﻤﺎﻻﻴﺴﺘﻁﺎﻉ ﻗﻴﺎﺴﻪ ﻤﻊ ﻀﺭﻭﺭﺓ ﺘﺄﻜﻴﺩ ﺍﻤﺭ ﻤﻬﻡ ﻴﺠﺏ ﺍﻥ ﻴﺤﻜﻡ ﻫﺫﺍ ﺍﻟﻌﻤل ﻭﻫﻭ ﺍﻥ ﻋﻠﻰ ﺍﻟﻤﻨﻅﻤﺎﺕ
ﺍﻥ ﺘﻘﻴﺱ ﺍﻷﺩﺍﺀ ﺒﺎﻓﻀل ﺍﻻﺩﻭﺍﺕ ﺍﻟﻤﻤﻜﻨﺔ ﻭﺍﻥ ﺍﺨﺘﻴﺎﺭ ﺍﺩﺍﺓ ﺍﻟﻘﻴﺎﺱ ﻴﺘﻭﻗﻑ ﻋﻠﻰ ﻁﺒﻴﻌﺔ ﺍﻟﻭﺤﺩﺓ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ
ﺍﻟﻤﺭﺍﺩ ﻗﻴﺎﺴﻬﺎ ﻓﻀﻼ ﻋﻥ ﺍﻻﻫﺩﺍﻑ ﺍﻟﻤﺭﺍﺩ ﺘﺤﻘﻴﻘﻬﺎ ﺇﺫ ﺘﻜﻭﻥ ﺒﻌﺽ ﺍﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﻤﺜل ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ
ﺍﻻﺴﺘﺜﻤﺎﺭ ﻤﻼﺀﻤﺔ ﺠﺩﹰﺍ ﻟﻘﻴﺎﺱ ﻗﺩﺭﺓ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﻫﺩﻑ ﺍﻟﺭﺒﺤﻴﺔ ﻟﻜﻥ ﻻﺘﺼﻠﺢ ﻟﺘﻘﻭﻴﻡ ﺍﻫﺩﺍﻑ ﺍﺨﺭﻯ
ﺘﺭﻏﺏ ﺍﻟﻤﻨﻅﻤﺔ ﻓﻲ ﺘﺤﻘﻴﻘﻬﺎ ﻤﺜل ﺍﻟﻤﺴﺅﻭﻟﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺘﻁﻭﻴﺭ ﺍﻟﻌﺎﻤﻠﻴﻥ.
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ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻨﻲ
ﺍﺴﺘﻌﻤﺎل ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻓﻲ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ
ﺍﻥ ﻨﻅﻡ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻭﺸﺒﻜﺎﺕ ﺍﻟﺤﻭﺍﺴﻴﺏ ﺘﻨﺠﺢ ﻓﻲ ﺘﺤﻭﻴل ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻰ ﻤﻌﻠﻭﻤﺎﺕ ﻭﺍﻋﺩﺍﺩ ﺘﻘـﺎﺭﻴﺭ
ﻜﺜﻴﺭﺓ ﺨﺎﻀﻌﺔ ﻟﻸﺘﻤﺘﺔ .ﻭﻴﻤﻜﻥ ﺍﻟﺭﺠﻭﻉ ﻟﻬﺎ ﻋﻨﺩ ﺍﻟﺤﺎﺠﺔ ،ﻭﻟﻜﻥ ﻟﻴﺱ ﻫﻨﺎﻙ ﺴﻭﻯ ﺍﻟﻌﻘل ﺍﻟﺒﺸﺭﻱ ﻫﻭ ﺍﻟﺫﻱ
ﻴﻔﻬﻡ ﻤﺎ ﻴﺤﺩﺙ ﻭﻤﺎ ﻴﺴﺒﺏ ﺍﻟﻤﺸﻜﻼﺕ .ﻭﻟﻜﻲ ﻴﺘﻭﺼل ﺍﻟﻔﺭﺩ ﺍﻟﻰ ﺫﻟﻙ ﻓﻬﻭ ﻻ ﻴﺤﺘﺎﺝ ﻋـﺎﺩﺓ ﺍﻟـﻰ ﺍﻜـﺩﺍﺱ
ﻀﺨﻤﺔ ﻤﻥ ﺍﻟﺒﻴﺎﻨﺎﺕ ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺒل ﻜل ﻤﺎﻴﺤﺘﺎﺝ ﺍﻟﻴﻪ ﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﻭﻗﻴﺎﺱ ﻜﻔﻭﺀ ﻭﺩﻗﻴﻕ ﺍﻟﺘﺼﻤﻴﻡ ﻴﺅﺜﺭ ﻓﻲ
ﺴﻠﻭﻙ ﺍﻻﻓﺭﺍﺩ ﺩﺍﺨل ﺍﻟﻤﻨﻅﻤﺔ ﻭﺨﺎﺭﺠﻬﺎ .ﻓﻠﻴﺴﺕ ﻜل ﺍﻻﻤﻭﺭ ﺘﺴﺘﺩﻋﻲ ﺍﻟﻘﻴﺎﺱ ﻭﻓﻲ ﻜل ﻭﻗﺕ ،ﻭﻤـﺎ ﻋﻠـﻰ
ﺍﻟﻤﻌﻨﻴﻴﻥ ﺴﻭﻯ ﺘﺤﺩﻴﺩ ﻤﺎ ﻴﺭﻴﺩﻭﻥ ﻗﻴﺎﺴﻪ ﻭﺍﻟﻘﻴﺎﻡ ﺒﻘﻴﺎﺴﻪ ﺒـﺼﻭﺭﺓ ﺴـﻠﻴﻤﺔ .ﻭﺍﺫﺍ ﺍﺭﺍﺩﺕ ﺍﻟﻤﻨﻅﻤـﺔ ﺍﻟﺒﻘـﺎﺀ
ﻭﺍﻻﺯﺩﻫﺎﺭ ﻓﻲ ﺍﻟﻤﻨﺎﻓﺴﺔ ﻓﻲ ﻋﺼﺭ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻴﺠﺏ ﻋﻠﻴﻬﺎ ﺍﺴﺘﻌﻤﺎل ﻨﻅﻡ ﻗﻴﺎﺱ ﻤﻨﺒﺜﻘﺔ ﻋﻥ ﺍﺴـﺘﺭﺍﺘﻴﺠﻴﺎﺘﻬﺎ
ﻭﻗﺩﺭﺘﻬﺎ ﺍﻟﺠﻭﻫﺭﻴﺔ.
ﺍﻥ ﺍﻟﻌﺩﻴﺩ ﻤﻥ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻗﺩ ﺘﺴﺘﻌﻤل ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺒـﺸﺄﻥ ) ﺍﻟﻌﻼﻗـﺎﺕ ﺒﺎﻟﺯﺒـﺎﺌﻥ ،ﻭﺍﻟﻜﻔـﺎﺀﺍﺕ
ﺍﻟﺠﻭﻫﺭﻴﺔ ،ﻭﺍﻟﻘﺩﺭﺍﺕ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ ( ﻭﻟﻜﻨﻬﺎ ﺘﻘﻭﻡ ﺒﻘﻴﺎﺱ ﺍﺩﺍﺌﻬﺎ ﺒﻭﺍﺴﻁﺔ ﻤﻌﻠﻭﻤـﺎﺕ ﻤﺎﻟﻴـﺔ ﺘﻘﻠﻴﺩﻴـﺔ ﻓﻘـﻁ.
ﻓﺎﻟﻤﻨﺎﻓﺴﺔ ﺍﻟﺠﺎﺭﻴﺔ ﻓﻲ ﺍﻟﻭﻗﺕ ﺍﻟﺤﺎﻀﺭ ﻫﻲ ﻟﻴﺴﺕ ﻤﻨﺎﻓﺴﺔ ﻤﺎﺒﻴﻥ ﻤﻨﺘﺠﺎﺕ ﻭﺍﻨﻤﺎ ﻫﻲ ﻤﻨﺎﻓﺴﺔ ﻤﺎﺒﻴﻥ ﻨﻤـﺎﺫﺝ
ﻋﻤل ،ﻭﻋﻨﺩﻤﺎ ﻨﺩﺨل ﺍﻷﻟﻔﻴﺔ ﺍﻟﺜﺎﻟﺜﺔ ﺴﻨﺭﻯ ﺘﻐﻴﺭﹰﺍ ﺍﺴﺎﺴﻴﹰﺎ ﻓﻲ ﻨﻤﺎﺫﺝ ﺍﻟﻌﻤل ﻤﻊ ﻅﻬﻭﺭ ﻜل ﺠﻴل ﺠﺩﻴﺩ .ﻭﻨﺤﻥ
ﺍﻻﻥ ﻋﻠﻰ ﺤﺎﻓﺔ ﺜﻭﺭﺓ ﺍﺨﺭﻯ ﻴﺘﻭﻗﻑ ﻨﺠﺎﺡ ﺍﻟﻤﻨﻅﻤﺔ ﻓﻲ ﺍﻟﻤﺴﺘﻘﺒل ﺒﻘﺩﺭﺘﻬﺎ ﻋﻠﻰ ﻗﻴﺎﺱ ﺃﺩﺍﺀ ﻤﻭﺠﻭﺩﺍﺘﻬﺎ ﻏﻴﺭ
ﺍﻟﻤﻠﻤﻭﺴﺔ ﻤﺜل ﺍﻟﻌﻼﻗﺎﺕ ﻤﻊ ﺍﻟﺯﺒﺎﺌﻥ ،ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ،ﺘﻌﻠﻡ ﺍﻟﻌﺎﻤﻠﻴﻥ .ﻜل ﺫﻟﻙ ﻴﻤﺜل ﺘﺤـﺩﻴﺎﺕ ﺘﻭﺍﺠـﻪ
ﺍﻟﻤﺩﻴﺭﻴﻥ ﻭﻋﻠﻴﻬﻡ ﺒﺩﻭﺭﻫﻡ ﺘﺤﻘﻴﻕ ﺘﻭﺍﺯﻥ ﻤﺎﺒﻴﻥ ﻤﺨﺘﻠﻑ ﻤﺴﺘﻠﺯﻤﺎﺕ ﺍﻟﻌﻤل ﺍﻟﻴﻭﻤﻴﺔ ﻭﺍﻟﻐﺎﻴﺎﺕ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﻟﻸﻤﺩ ﺍﻟﻁﻭﻴل .ﻭﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ) (BSﺘﻬﺘﻡ ﺒﻬﺫﻩ ﺍﻟﺘﺤﺩﻴﺎﺕ ﺍﻤﺎﻡ ﺘﻁﻭﻴﺭ ﻤﻘﺎﻴﻴﺱ ﻤﻼﺀﻤـﺔ ﻓـﻲ
ﻭﻗﺘﻨﺎ ﻫﺫﺍ.
ﻼ ﻟﺘﻘﻨﻴﺔ ) ( BSﻜﻁﺭﻴﻘﺔ ﻟﺘﻘـﻭﻴﻡ
ﻼ ﻨﻅﺭﻴﹰﺎ ﺸﺎﻤ ﹰ
ﺘﺄﺴﻴﺴﹰﺎ ﻋﻠﻰ ﺫﻟﻙ ﺴﻴﻘﺩﻡ ﻫﺫﺍ ﺍﻟﻤﺒﺤﺙ ﻋﺭﻀﹰﺎ ﻭﺘﺤﻠﻴ ﹰ
ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻠﻤﻨﻅﻤﺎﺕ ﻤﻥ ﺨﻼل ﻋﺭﺽ ﻤﺘﻭﺍﺯﻥ ﻴﺘﻀﻤﻥ ﻤﺤﻭﺭﻴﻥ ﺭﺌﻴﺴﻴﻴﻥ ﻭﻜل ﻤﺤﻭﺭ ﻴﺘﻀﻤﻥ
ﻓﻘﺭﺍﺕ ﻓﺭﻋﻴﺔ ﺘﺤﻘﻕ ﻫﺩﻑ ﺍﻟﻌﺭﺽ ﻭﻋﻠﻰ ﻭﻓﻕ ﻤﺎﻴﺄﺘﻲ:
ﺍﻭ ﹰﻻ :ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ :ﻨﻅﺭﺓ ﺸﻤﻭﻟﻴﺔ
ﺒﻤﻁﻠﻊ ﺍﻟﺜﻤﺎﻨﻴﻨﻴﺎﺕ ﻤﻥ ﺍﻟﻘﺭﻥ ﺍﻟﻤﺎﻀﻲ ﻭﺍﺠﻪ ﺍﻟﺘﺼﻨﻴﻊ ﻓﻲ ﺍﻟﻭﻻﻴﺎﺕ ﺍﻟﻤﺘﺤﺩﺓ ﺘﻬﺩﻴﺩﹰﺍ ﺘﻨﺎﻓـﺴﻴﹰﺎ ﻓـﻲ
ﺍﻟﻤﺠﺎﻻﺕ ﻜﺎﻓﺔ ،ﻭﻤﻭﺍﺠﻬﺔ ﻫﺫﺍ ﺍﻟﺘﻬﺩﻴﺩ ﻗﺩ ﻴﺘﻡ ﻋﻥ ﻁﺭﻴﻕ ﺘﻘﻠﻴل ﺍﻟﻨﻔﻘﺎﺕ ﺍﻭ ﺒﻴﻊ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻏﻴﺭ ﺍﻟﻤﺭﺒﺤﺔ ﺍﻭ
ﻭﻀﻊ ﺍﺴﻌﺎﺭ ﺘﻨﺎﻓﺴﻴﺔ .ﺍﻥ ﺍﻨﻅﻤﺔ ﺍﻋﺩﺍﺩ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺁﻨﺫﺍﻙ ﻤﻨﻌﺕ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻤﻥ ﻤﻌﺭﻓﺔ ﻤـﺎ ﺍﺫﺍ ﻜـﺎﻥ
ﺘﺨﻔﻴﺽ ﺍﻟﻜﻠﻑ ﺴﻴﺅﺜﺭ ﻓﻲ ﻋﻤﻠﻬﻡ ﺍﻡ ﻻ .ﻟﻘﺩ ﻗﺩﻡ ) ( Cooper & Kaplan , 1988ﻓﻜﺭﺓ ﺘﺤﺩﻴﺩ ﺍﻟﻜﻠﻑ
ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻨﺸﺎﻁ ) (ABCﻟﺘﺼﺤﻴﺢ ﺍﻟﺨﻁﺄ ﻓﻲ ﺍﻨﻅﻤﺔ ﺍﻋﺩﺍﺩ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﺍﺫ ﺍﻨﻬـﺎ ﻁﺭﻴﻘـﺔ
ﻟﺭﺒﻁ ﻜﻠﻑ ﻤﺤﺩﺩﺓ ﺒﺄﻨﺸﻁﺔ ﻤﺤﺩﺩﺓ ﻭﺘﻌﻴﻨﻬﺎ ﺍﻟﻰ ﻤﺠﺎﻤﻴﻊ ﻤﻌﻠﻭﻤﺔ ﻤﻥ ﻗﺒل ﺍﻟﻤﺩﻴﺭﻴﻥ ﻓﺄﻨﻬﺎ ﺴﻤﺤﺕ ﻟﻤﺘﺨـﺫﻱ
ﺍﻟﻘﺭﺍﺭ ﺍﻥ ﻴﺼﻨﻌﻭﺍ ﻗﺭﺍﺭﺍﺕ ﺤﻭل ﺍﻟﻜﻠﻑ ﻭﺍﻻﻨﺸﻁﺔ ﻭﻭﻓﺭﺕ ﻓﺭﺼﹰﺎ ﻟﺘﺨﻔﻴﺽ ﺍﻟﻜﻠﻑ ﺒﺩﻭﻥ ﺘﻌﺭﻴﺽ ﺍﻟﻌﻤل
ﻟﻠﻤﺨﺎﻁﺭﺓ ﻭﻫﺫﺍ ﺒﺩﻭﺭﻩ ﻗﺩ ﻗﺎﺩ ﺍﻟﻰ ﻓﻜﺭﺓ ﺍﻻﺩﺍﺭﺓ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻨـﺸﺎﻁ ) (ABMﻭﺍﻟﺘـﻲ ﻓﻴﻬـﺎ ﻴـﺴﺘﻌﻤل
ﺍﻟﻤﺩﻴﺭﻴﻥ ﻤﻌﻠﻭﻤﺎﺕ )ﺍﻟﻨﺸﺎﻁ –ﺍﻟﻜﻠﻔﺔ( ﻟﺼﻨﻊ ﻗﺭﺍﺭﺍﺕ ﺍﺩﺍﺭﻴﺔ ﺜﺎﺒﺘﺔ .ﻭﺍﻥ ﺘﻁﺒﻴﻕ ﻫﺫﻩ ﺍﻟﻔﻜﺭﺓ ﻴﺅﻜﺩ ﺍﻟﺤﺎﺠـﺔ
ﺍﻟﻰ ﺍﺩﺍﺓ ﻟﺘﻌﻘﺏ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺘﻭﺤﻴﺩﻫﺎ ﻓﻲ ﺍﻟﺘﺨﻁﻴﻁ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﻭﻓﻲ ﺍﺴـﺘﺠﺎﺒﺔ ﻟﻬـﺫﻩ
ﺍﻟﺤﺎﺠﺔ ﻓﻘــــﺩ ﻁـــﻭﺭ ) ( Kaplan & Norton , 1992ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺍﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨـﺔ ﺍﻟﺘـﻲ
ﻤﻜﻨﺕ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻤﻥ ﻗﻴﺎﺱ ﺍﺩﺍﺌﻬﺎ ﺍﻟﻜﻠﻲ ﺒﺎﺴﺘﻌﻤﺎل ﺒﻴﺎﻨﺎﺕ ﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﻤﺎﻟﻴﺔ ،ﻭﻭﺠﺩﺕ ﻫﺫﻩ ﺍﻟﻤﻨﻅﻤـﺎﺕ ﺍﻥ
ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻟﻴﺴﺕ ﻤﻔﻴﺩﺓ ﻓﻘﻁ ﻷﺨﺘﺒﺎﺭ ﺨﻁﻁﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻥ ﺨﻼل ﺘﻌﻘﺏ ﺍﻷﺩﺍﺀ ،ﺒل ﻭ ﻟﻠﻤﺴﺎﻋﺩﺓ ﺍﻴﻀﺎ
ﻓﻲ ﺘﺨﻁﻴﻁ ﻫﺫﻩ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ،ﻭﺘﺭﺠﻤﺘﻬﺎ ﺍﻟﻰ ﺍﻫﺩﺍﻑ ﻤﺤﺩﺩﺓ ﻭﻤﻘﺎﻴﻴﺱ ﺃﺩﺍﺀ.
-1ﻁﺒﻴﻌﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
63
ﻋﺭﻓﺕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨـﺔ ) ( BSﻋﻠـﻰ ﺍﻨﻬـﺎ " ﻤﺠﻤــﻭﻋﺔ ﻤـــﻥ ﺍﻟﻤﻘﺎﻴﻴــﺱ
ﺍﻟﻤﺎﻟﻴــــﺔ ﻭﻏﻴﺭ ﺍﻟﻤـــــﺎﻟﻴﺔ ﺍﻟﺘـــﻲ ﺘﻘـﺩﻡ ﻟﻼﺩﺍﺭﺓ ﺍﻟﻌﻠﻴــــﺎ ﺼــــﻭﺭﺓ ﻭﺍﻀﺤﺔ
ﻭﺸﺎﻤﻠﺔ ﻭﺴﺭﻴﻌـﺔ ﻷﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ".
) .( Kaplan& Norton,1992: 71ﻭﺸﺎﻁﺭﻩ ﺍﻟﺭﺃﻱ ) ( Carlson&Mc Narlin,1992:8ﻓﻌﺭﻓﻬﺎ
ﺍﻨﻬﺎ " ﺍﻁﺎﺭ ﻋﻤل ﻟﻠﻘﻴﺎﺱ ،ﻴﺩﻤﺞ ﺒﻴﻥ ﻤﺨﺘﻠﻑ ﺍﻨﻭﺍﻉ ﻭﺤﺩﺍﺕ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﻬﻤﺔ ﻟﻼﺩﺍﺭﺓ".
ﻜﺫﻟﻙ ﻋﺭﻓﻬﺎ) ( Rimar & et al. , 2000: 3ﺍﻨﻬﺎ " ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺼﻤﻤﺔ ﻷﺨﺘﺒﺎﺭ
ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ﻤﻥ ﺨﻼل ﻤﻨﻅﻭﺭﺍﺕ ﻋﺩﺓ ﻫﻲ ):ﺍﻟﺯﺒﻭﻥ ،ﺍﻟﻌﻤﻠﻴـﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ،ﺍﻟﺘﻌﻠﻡ ﻭﺍﻻﺒﺩﺍﻉ ،ﺍﻟﻤﻨﻅـﻭﺭ
ﺍﻟﻤﺎﻟﻲ(
ﺍﻤﺎ ) ( Curry & Brysland , 2000: 11ﻓﻘﺩ ﻋﺒﺭ ﻋﻨﻬﺎ ﺒﺄﻨﻬﺎ " ﺍﺩﺍﺓ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻤﻥ ﺨـﻼل
ﺍﺭﺒﻊ ﻤﺠﺎﻻﺕ ) ﺍﻟﻌﻼﻗﺎﺕ ﺍﻟﻤﺘﺒﺎﺩﻟﺔ ،ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ،ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ ،ﺍﻟﺘﻤﻭﻴل ( ﻭﺒﻤﺎ ﻴﺴﻬﻡ ﻓﻲ ﺍﻨﺠﺎﺯ
ﻭﺘﻌﺯﻴﺯ ﺍﻷﺩﺍﺀ ﻟﺘﻁﻭﻴﺭ ﺍﻟﺘﺨﻁﻴﻁ ﻁﻭﻴل ﺍﻻﻤﺩ "
ﻜﻤﺎ ﻨﻅﺭ ﺍﻟﻴﻬﺎ ) ( Davis & Albrigiht , 2000: 292ﻋﻠـﻰ ﺍﻨﻬـﺎ " ﻨﻅـﺎﻡ ﻟﻘﻴـﺎﺱ ﺍﻷﺩﺍﺀ
ﺒﺎﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺴﻠﻭﻙ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺍﻋﻤﺎﻟﻬﻡ ﺍﻟﻤﺒﺎﺸـﺭﺓ ﻭﻏﻴـﺭ ﺍﻟﻤﺒﺎﺸـﺭﺓ ﻟﻐـﺭﺽ ﺘﺤﻘﻴـﻕ ﺍﻻﻫـﺩﺍﻑ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ" .ﻭﻴﺘﻔﻕ ﻫﺫﺍ ﺍﻟﻤﻔﻬﻭﻡ ﻤﻊ ﻤﺎ ﻁﺭﺤﻪ) ( Bontis , 2001: 281ﺒﻘﻭﻟﻪ ﺍﻨﻬﺎ " ﻤـﺩﺨل ﻟﻘﻴـﺎﺱ
ﺍﻷﺩﺍﺀ ﻴﻌﺘﻤﺩ ﻤﺠﻤﻭﻋﺔ ﻋﻨﺎﺼﺭ ،ﻭﻤﻥ ﺍﺒﺭﺯ ﻋﻨﺎﺼﺭ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﺍﻻﺒﺩﺍﻉ ﻭﺍﻟﺘﻌﻠﻡ " ﺍﻟﺘﻲ ﺘﺤـﺎﻭل ﺍﻅﻬـﺎﺭ
ﺍﻟﻁﺭﺍﺌﻕ ﺍﻟﺘﻲ ﺒﻤﻭﺠﺒﻬﺎ ﺘﺴﺘﺜﻤﺭ ﺍﻟﻤﻨﻅﻤﺔ ﻤﻭﺍﺭﺩﻫﺎ ﻓﻲ ﺍﻁﺎﺭ ﺘﺤﺴﻴﻥ ﻭﺨﻠﻕ ﻗﻴﻤﺔ "
ﻼ ﻋﻥ ﺫﻟﻙ ﻨﻅﺭ ﺍﻟﻴﻬﺎ ﺒﺎﺤﺜﻭﻥ ﺍﺨﺭﻭﻥ ﻋﻠﻰ ﺍﻨﻬﺎ " ﺍﺩﺍﺓ ﺍﺩﺍﺭﻴﺔ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺘﻌﻁـﻲ ﺼـﻭﺭﺓ ﻓﻀ ﹰ
ﺩﻗﻴﻘﺔ ﻭﻭﺍﻀﺤﺔ ﻋﻥ ﺍﻟﺘﻘﺩﻡ ﻓﻲ ﺍﻟﻌﻤل ﻟﻠﻭﺼﻭل ﺍﻟﻰ ﺍﻻﻫﺩﺍﻑ ﻤﻥ ﺨﻼل ﺭﺒﻁ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺒﺎﻻﺴﺘﺭﺘﻴﺠﻴﺔ ،ﻭﺒﻤﺎ
ﻴﺴﺎﻋﺩ ﻓﻲ ﺭﻗﺎﺒﺔ ﺘﻨﻔﻴﺫ ﻭﻨﺠﺎﺡ ﻫﺫﻩ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ") (Rawling&et al.,2001:15ﻭﺍﺘﻔـﻕ ﻤـﻊ ﻫـﺫﺍ
ﺍﻟﻤﻔﻬﻭﻡ ﻤﺎﻁﺭﺤﻪ ) (Andersen,2001:2ﺍﺫ ﻋﺭﻓﻬﺎ ﺒﺎﻨﻬﺎ " ﺃﺩﺍﺓ ﺠﺩﻴﺩﺓ ﻤﺼﻤﻤﺔ ﻨﺴﺒﻴﹰﺎ ﻟﺘﺴﺎﻋﺩ ﺍﻟﻤﻨﻅﻤﺎﺕ
ﻓﻲ ﺍﻨﺠﺎﺯ ﺍﻫﺩﺍﻓﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺒﺎﻋﺘﻤﺎﺩ ﺍﺭﺒﻌﺔ ﻤﻨﻅﻭﺭﺍﺕ ) ﺍﻟﺯﺒﻭﻥ ،ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ،ﺍﻟﻨﻤﻭ ﻭﺍﻻﺒـﺩﺍﻉ،
ﺍﻟﺘﻤﻭﻴل ( .ﻭﻻﺘﺼﻤﻡ ﻟﺨﻠﻕ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﺎ ،ﻭﺍﻨﻤﺎ ﻴﻘﺼﺩ ﺒﻬﺎ ﺘﻨﻔﻴﺫ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
ﻓﻲ ﺤﻴﻥ ﻴﺒﻴﻥ ) ( Ryan , 2001: 3ﺍﻨﻬﺎ " ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻲ ﺘﻭﻓﺭ ﺼـﻭﺭﺓ ﺴـﺭﻴﻌﺔ
ﻭﺸﺎﻤﻠﺔ ﺤﻭل ﻜﻴﻔﻴﺔ ﻗﻴﺎﻡ ﺍﻟﻤﻨﻅﻤﺔ ﺒﺨﻠﻕ ﺍﻟﻘﻴﻤﺔ ﻭﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻴﻬﺎ ﻟﺩﻯ ﺯﺒﺎﺌﻨﻬﺎ ﻭﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ".
ﻜﻤﺎ ﺼﻭﺭ ﺒﻌﺽ ﺍﻟﺒﺎﺤﺜﻴﻥ ﺍﺘﺠﺎﻫﺎ ﺍﺨﺭ ﺒﺎﻟﺘﻌﺭﻴﻑ ﺍﺫ ﻴﻌﺘﺒﺭﻭﺍ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺍﻜﺜﺭ ﻤﻥ
ﻜﻭﻨﻬﺎ ﻨﻅﺎﻡ ﻗﻴﺎﺱ ﺃﺩﺍﺀ ،ﻓﺭﺃﻯ) ( Van Grembergen,1991:1ﻋﻠﻰ ﺍﻨﻬﺎ " ﻨﻅـﺎﻡ ﺍﺩﺍﺭﺓ ﺍﻷﺩﺍﺀ ﺍﻟـﺫﻱ
ﻴﺴﻤﺢ ﻟﻠﻤﻨﻅﻤﺎﺕ ﺍﻥ ﺘﻭﺠﻪ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺘﻬﺎ ﻨﺤﻭ ﺍﻟﻘﻴﺎﺱ ﻭﻤﺎ ﺒﻌﺩﻩ ﻤـﻥ ﺘﻘﻴﻴﻤـﺎﺕ ﻭﻤﺭﺍﺠﻌـﺎﺕ " ﻭﻭﻀـﺢ
) ( Drury,2000:493ﻋﻠﻰ ﺍﻨﻬﺎ " ﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﺍﺴﺘﺭﺍﺘﻴﺠﻲ ﻴﻘﻭﻡ ﺒﺘﺤﻭﻴل ﺭﺅﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟـﻰ ﺍﻫـﺩﺍﻑ
ﻋﻤﻠﻴﺔ ﻟﻜل ﻤﻨﻅﻭﺭ ﻤﻥ ﻤﻨﻅﻭﺭﺍﺘﻬﺎ ﺍﻻﺭﺒﻌﺔ ) ﺍﻟﺯﺒﻭﻥ ،ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ،ﺍﻟﺘﻌﻠﻡ ﻭﺍﻻﺒﺩﺍﻉ ،ﺍﻟﺘﻤﻭﻴل ( ﻭﻤﻥ
ﺜﻡ ﺘﺤﺩﺩ ﻤﻘﺎﻴﻴﺱ ﻤﺤﺩﺩﺓ ﻟﻜل ﻫﺩﻑ ﻤﻥ ﺍﻻﻫﺩﺍﻑ " .ﻜﻤـﺎ ﺍﺸـﺎﺭ ) ( Robinson,2002:2ﺍﻟـﻰ ﺍﻨﻬـﺎ "
ﻭﺍﺤﺩﺓ ﻤﻥ ﺍﺩﻭﺍﺕ ﺍﺩﺍﺭﺓ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺘﻁﻭﺭﺓ ﺍﻟﺘﻲ ﺘﺎﺨﺫ ﻨﻅﺭﺓ ﺍﻜﺜﺭ ﻗﻴﻤﺔ ﻓﻲ ﺘﻘﻴﻴﻡ ﺼﺤﺔ ﺍﻟﻤﻨﻅﻤﺔ ".
ﻭﺍﺨﻴﺭﹰﺍ ﻓﻘﺩ ﻋﺭﺽ ) ( Phadnis,2002:2ﺘﻌﺭﻴﻔﻪ ﻟﻴﻘﻭل ﻋﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻋﻠـﻰ
ﺍﻨﻬﺎ "ﻫﻴﻜل ﻋﻤل ﺘﻭﺤﻴﺩ ﻟﻠﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺴﺘﻨﺒﻁﺔ ﻤﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ".
ﻤﻥ ﺨﻼل ﺍﺴﺘﻘﺭﺍﺀ ﺍﻟﺘﻌﺎﺭﻴﻑ ﺍﻟﺴﺎﺒﻘﺔ ﻴﻤﻜﻥ ﺍﻟﻘﻭل ﺍﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺃﺩﺍﺓ ﺍﺩﺍﺭﻴﺔ ﻋﻠـﻰ
ﺍﺴﺎﺱ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺘﺘﺭﺠﻡ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻰ ﻤﺠﻤﻭﻋﺔ ﻤﺘﻤﺎﺴﻜﺔ ﻤﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺘﻔﻴﺩ ﻓﻲ ﺭﺒـﻁ
ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﻟﻸﻨﺸﻁﺔ ﺍﻟﻤﺎﻀﻴﺔ ،ﻤﻊ ﻤﻘﺎﻴﻴﺱ ﻤﻭﺠﻬﺔ ﻨﺤﻭ ﺍﻟﻤﺴﺘﻘﺒل ،ﻭﺫﻟﻙ ﻤﻥ ﺨﻼل ﺘﻭﺤﻴﺩ ﺠﻤﻴﻊ ﺍﺒﻌـﺎﺩ
ﺍﻻﻨﺸﻁﺔ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ .ﻭﺒﻬﺫﺍ ﻓﺎﻥ ﺍﻟﺠﺎﻨﺏ ﺍﻟﻤﺎﻟﻲ ﻴﺴﺘﻜﻤل ﺒﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻟﻨﻤﻭ ﻭﻜﺫﻟﻙ ﺒﻌﺩ ﺍﻟﺯﺒﻭﻥ ﻟﻴﺘﻡ ﺨﻠـﻕ
ﻨﻅﺭﺓ ﻤﺘﻜﺎﻤﻠﺔ ﻭﻤﺘﻭﺍﺯﻨﺔ ﺤﻭل ﻫﺫﻩ ﺍﻻﻨﺸﻁﺔ.
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ﺍﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﻜﺎﻨﺕ ﻓﺎﻋﻠﺔ ﻟﻤﺭﺤﻠﺔ ﺍﻟﻤﺠﺘﻤﻊ ﺍﻟﺼﻨﺎﻋﻲ ﻭﻟﻜﻨﻬـﺎ ﻻﺘﺘﻔـﻕ ﻤـﻊ
ﻤﺎ ﻨﺤﺎﻭل ﺍﻟﺴﻴﻁﺭﺓ ﻋﻠﻴﻪ ﻓﻲ ﺍﻟﻭﻗﺕ ﺍﻟﺤﺎﻀﺭ ﻜﺎﻟﺘﻌﻠﻡ ،ﺍﻟﺘﻘﺎﻨﺔ ،ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻔﻜﺭﻱ ...ﻭﻗﺩ ﺤﺎﻭل ﺍﻟﻤﺩﻴﺭﻴﻥ
ﻭﺍﻟﺒﺎﺤﺜﻴﻥ ﻤﻌﺎﻟﺠﺔ ﺍﻟﻘﺼﻭﺭ ﻓﻲ ﻨﻅﻡ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺤﺎﻟﻴﺔ ،ﻭﺍﻥ ﺍﻟﺒﻌﺽ ﺭﻜﺯﻭﺍ ﻋﻠﻰ ﻋﻤل ﺍﺠﺭﺍﺀﺍﺕ ﻤﺎﻟﻴـﺔ
ﺍﻜﺜﺭ ﻋﻼﻗﺔ .ﻭﻗﺎل ﺍﻟﺒﻌﺽ " ﺍﻨﺱ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ،ﻭﻗﻡ ﺒﺘﺤﺴﻴﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻭﻋﻨﺩﻫﺎ ﺴﺘﺄﺘﻲ ﺍﻟﻨﺘﺎﺌﺞ
ﺍﻟﻤﺎﻟﻴﺔ ) .( Brinker,1996:1ﻭﻟﻜﻥ ﻻ ﻴﻨﺒﻐﻲ ﺍﻻﺨﺘﻴﺎﺭ ﺒﻴﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺘـﺸﻐﻴﻠﻴﺔ ﻓـﻼ ﻴﻤﻜـﻥ
ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺴﻠﺴﻠﺔ ﻤﻘﺎﻴﻴﺱ ﻭﺍﺤﺩﺓ ﻋﻠﻰ ﺤﺴﺎﺏ ﺍﻻﺨﺭﻯ ،ﻭﻤﻥ ﺍﻟﻀﺭﻭﺭﻱ ﺍﺩﺭﺍﻙ ﺍﻨﻪ ﻻﻴﻤﻜﻥ ﻟﺴﻠـﺴﻠﺔ
ﻤﻘﺎﻴﻴﺱ ﻤﻌﻴﻨﺔ ﺍﻥ ﺘﻭﻓﺭ ﻫﺩﻑ ﺃﺩﺍﺀ ﻭﺍﻀﺢ.
ﺘﺄﺴﻴﺴﹰﺎ ﻋﻠﻰ ﺫﻟﻙ ﻓﺎﻥ ﺍﻟﻤﻁﻠﻭﺏ ﻫﻭ ﻋﺭﺽ ﻤﺘﻭﺍﺯﻥ ﻟﻜل ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴـﺭ ﺍﻟﻤﺎﻟﻴـﺔ.
ﻭﺠﺎﺀﺕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻟﺴﺩ ﻫﺫﻩ ﺍﻟﺤﺎﺠﺔ ﻜﻭﻨﻬﺎ ﺘﻤﺜل ﺴﻠﺴﻠﺔ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻲ ﺘـﺯﻭﺩ ﺍﻻﺩﺍﺭﺓ
ﺒﻨﻅﺭﺓ ﺸﺎﻤﻠﺔ ﻭﺴﺭﻴﻌﺔ ﻟﻸﻋﻤﺎل ،ﻭﺍﻨﻬﺎ ﺘﺸﺘﻤل ﻋﻠﻰ ﻤﻘﺎﻴﻴﺱ ﻤﺎﻟﻴﺔ ﺘﺯﻭﺩ ﺒﻨﺘﺎﺌﺞ ﺍﻻﻨﺸﻁﺔ ﺍﻟﻤﻨﻔﺫﺓ ،ﻭﺘﺴﺘﻜﻤل
ﺒﻤﻘﺎﻴﻴﺱ ﺘﺸﻐﻴﻠﻴﺔ ﻋﻥ ﺭﻀﺎ ﺍﻟﺯﺒﻭﻥ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ،ﻭﺍﻨﺸﻁﺔ ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ ﻭﺍﻻﺒﺩﺍﻉ ﺍﻟﻤﻨﻅﻤـﻲ،
ﻭﺍﻥ ﻫﺫﻩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻫﻲ ﺍﻟﺘﻲ ﺘﻭﺠﻪ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﺍﻟﻤﺴﺘﻘﺒﻠﻲ .ﻜﻤﺎ ﺍﻨﻬﺎ ﺘﺴﻤﺢ ﻟﻠﻤﺩﻴﺭﻴﻥ ﺒﺎﻟﻨﻅﺭ ﺍﻟﻰ ﺍﻻﻋﻤﺎل
ﻤﻥ ﺍﺭﺒﻊ ﻤﻨﻅﻭﺭﺍﺕ ﻤﻬﻤﺔ ،ﻭﺘﻌﻁﻲ ﺍﺠﺎﺒﺎﺕ ﻷﺭﺒﻌـــﺔ ﺍﺴـﺌﻠﺔKaplan & Norton ,1992: 72) :
(.
ﺃ -ﻜﻴﻑ ﻴﺭﻯ ﺍﻟﺯﺒﺎﺌﻥ ﺍﻟﻤﻨﻅﻤﺔ ؟ ) ﻤﻨﻅﻭﺭ ﺍﻟﺯﺒﺎﺌﻥ (.
ﺏ ـ ﻤﺎﻟﺫﻱ ﻴﺠﺏ ﺍﻥ ﺘﺘﻔﻭﻕ ﻓﻴﻪ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻭﺘﺘﻤﻴﺯ ﺒﻪ؟ )ﻤﻨﻅﻭﺭ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ(.
ﺝ :ﻫل ﻴﻤﻜﻥ ﻟﻠﻤﻨﻅﻤﻪ ﺍﻻﺴﺘﻤﺭﺍﺭ ﻓﻲ ﺘﺤﺴﻴﻥ ﻭﺨﻠﻕ ﺍﻟﻘﻴﻤﺔ ؟ )ﻤﻨﻅﻭﺭ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻻﺒﺩﺍﻉ(.
ﺩ :ﻜﻴﻑ ﺘﻨﻅﺭ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻰ ﺤﺎﻤﻠﻲ ﺍﻻﺴﻬﻡ؟ ) ﻤﻨﻅﻭﺭ ﻤﺎﻟﻲ (.
ﻭﺍﻟﺸﻜل ) (14ﻴﻭﻀﺢ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻤﻊ ﻗﺩﺭﺘﻬﺎ ﻋﻠﻰ ﺭﺒﻁ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺒﻌﻀﻬﺎ ﺒﺎﻟﺒﻌﺽ ﺍﻻﺨﺭ.
اﻟﻤﻨﻈﻮر اﻟﻤﺎﻟﻲ
اهﺪاف ﻣﻘﺎﻳﻴﺲ
اهﺪاف ﻣﻘﺎﻳﻴﺲ
اﻟﺸﻜﻞ )(14
رﺑﻂ ﺑﻄﺎﻗﺔ اﻟﺪرﺟﺎت اﻟﻤﺘﻮازﻧﺔ ﻟﻤﻘﺎﻳﻴﺲ اﻷداء
Source:Kaplan,R.,&Norton,D."The Balanced Scorecard Measures that
Drive Performance", H.B.R.,(January-February),1992,p:72.
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ﺒﺫﻟﻙ ﻓﺎﻥ ) ( BSﺘﻘﻠل ﻤﻥ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺯﺍﺌﺩﺓ ﻤﻥ ﺨﻼل ﺘﺤﺩﻴﺩ ﻋﺩﺩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺴﺘﺨﺩﻤﺔ .ﻓﻬـﻲ
ﺒﺫﻟﻙ ﺘﺠﺒﺭ ﺍﻟﻤﺩﻴﺭﻴﻥ ﻋﻠﻰ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻻﻜﺜﺭ ﺤﺴﻤﺎﹰ ،ﻭﺍﻟﺘﻲ ﺘﻌﺩ ﻜﻤﺅﺸﺭﺍﺕ ﺃﺩﺍﺀ ﺤﺭﺠﺔ ﻷﺩﺍﺀ
ﺍﻟﻤﻨﻅﻤﺔ.
ﻟﻘﺩ ﻤﻴﺯﺕ ﺒﻌﺽ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺘﻁﺒﻴﻘﺎﺘﻬﺎ ﻟﻬﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻭﺍﺴﺘﻌﻤﺎﻻﺘﻬﺎ ﺍﻟﻭﺍﺴـﻌﺔ ﻭﺘﺠﺎﺭﺒﻬـﺎ ﺍﻟـﺴﺎﺒﻘﺔ
ﻭﺍﻜﺩﺕ ﺍﻨﻬﺎ ﺘﻔﻲ ﺒﻤﺘﻁﻠﺒﺎﺕ ﺍﺩﺍﺭﻴﺔ ﻜﺜﻴﺭﺓ ﻤﻨﻬﺎ ﻜﻤﺎ ﺍﻜﺩ ﺫﻟﻙ ) ( Phadnis,2002:73ﺒﺄﻨﻬﺎ:
ﺏ -ﺘﻭﺤﺩ ﺒﻴﻥ ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻷﻋﻤﺎل ﺍﻟﻤﻨﻅﻤﺔ ﺃ -ﺘﺯﻴﺩ ﻤﻥ ﺍﻟﺘﻭﺠﻪ ﻨﺤﻭ ﺍﻟﺯﺒﻭﻥ
ﺩ -ﺘﺅﺩﻱ ﺍﻟﻰ ﺘﻘﻠﻴل ﻭﻗﺕ ﺍﻻﺴﺘﺠﺎﺒﺔ ﻟﺤﺎﺠﺎﺕ ﺍﻟﺯﺒﻭﻥ ﺝ -ﺘﺭﻜﺯ ﻋﻠﻰ ﻓﺭﻕ ﺍﻟﻌﻤل
ﻭ -ﺘﺤﺴﻥ ﺃﺩﺍﺀ ﺘﻘﺩﻴﻡ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺠﺩﻴﺩﺓ ﻫـ -ﺘﺤﺴﻥ ﻨﻭﻋﻴﺔ ﺃﺩﺍﺀ ﺍﻟﻌﻤﻠﻴﺔ ﻭﺍﻟﺨﺩﻤﺔ
ﻋﻠﻰ ﻭﻓﻕ ﺍﻟﻌﺭﺽ ﺍﻟﻤﻘﺩﻡ ﻟﻁﺒﻴﻌﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻴﻼﺤﻅ ﺍﻨﻬﺎ ﺘﻘـﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺤـﺎﻟﻲ
ﻭﺍﻟﻤﺴﺘﻘﺒﻠﻲ ﻤﻥ ﺨﻼل ﺍﻟﺘﻔﺎﻋل ﺍﻟﺫﻱ ﻴﺘﻡ ﺒﻴﻥ ﻤﺘﻐﻴﺭﺍﺕ ﻤﻨﻅﻭﺭﺍﺘﻬﺎ ﺍﻻﺭﺒﻌﺔ ) ﺍﻟﺯﺒﻭﻥ ،ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴـﺔ،
ﺍﻻﺒﺩﺍﻉ ﻭﺍﻟﺘﻌﻠﻡ ،ﺍﻟﺘﻤﻭﻴل ( .ﻓﺎﻟﻤﻨﻅﻭﺭ ﺍﻟﻤﺎﻟﻲ ﻴﺘﻌﻠﻕ :ﺒﺎﻟﺭﺒﺤﻴﺔ ،ﻨﻤﻭ ﺍﻟﻤﺒﻴﻌﺎﺕ ،ﺍﻟﺘﺩﻓﻕ ﺍﻟﻨﻘـﺩﻱ ....ﺍﻟـﺦ.
ﻭﻤﻨﻅﻭﺭ ﺍﻟﺯﺒﻭﻥ ﻴﺸﺨﺹ ﺍﺴﻭﺍﻕ ﺍﻟﻤﺴﺘﻬﺩﻑ ،ﻭﺤﺩﺍﺕ ﺍﻟﻌﻤل ﻓﻲ ﺍﻟﺴﻭﻕ ،ﻭﻤﻘـﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻓـﻲ ﺍﻟـﺴﻭﻕ
ﺍﻟﻤﺴﺘﻬﺩﻑ ﺘﺘﺤﺩﺩ ﺒﺎﻋﺘﻤﺎﺩ ﺭﻀﺎ ﺍﻟﻤﺴﺘﻬﻠﻙ ،ﺭﺒﺤﻴﺔ ﺍﻟﻤﺴﺘﻬﻠﻙ ،ﺍﻜﺘﺴﺎﺏ ﺯﺒﺎﺌﻥ ﺠـﺩﺩ ،ﺍﺴـﺘﺒﻘﺎﺀ ﺍﻟﺯﺒـﺎﺌﻥ
ﺍﻟﻘﺩﺍﻤﻰ ،ﺍﻟﺤﺼﺔ ﺍﻟﺴﻭﻗﻴﺔ ....ﺍﻟﺦ ،ﻭﻤﻨﻅﻭﺭ ﺍﻻﻋﻤﺎل ﺍﻟﺩﺍﺨﻠﻴﺔ ﻴﺤﺩﺩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺍﻟﺤﺎﺴﻤﺔ ﻷﺭﻀـﺎﺀ
ﺍﻟﺯﺒﻭﻥ ﻭﺍﻟﻨﺠﺎﺡ ﺍﻟﻤﺎﻟﻲ ،ﻫﺫﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺘﺴﺎﻋﺩ ﻭﺤﺩﺓ ﺍﻟﻌﻤل ﻋﻠﻰ ﺘﻭﺠﻴﻪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘـﻲ ﺘﺠـﺫﺏ ﻭﺘـﺴﺘﺒﻘﻲ
ﺍﻟﺯﺒﻭﻥ ﻭﺘﺭﻀﻲ ﺘﻭﻗﻌﺎﺕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ .ﺒﻴﻨﻤﺎ ﻤﻨﻅﻭﺭ ﺍﻻﺒﺩﺍﻉ ﻭﺍﻟﺘﻌﻠﻡ ﻴﺤﺩﺩ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﺍﻟﻤﻨﻅﻤﻴﺔ ﺍﻟﻤﻁﻠﻭﺒﺔ
ﻼ ﻋﻥ ﻜﻭﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻨﻅﺎﻡ ﻟﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟـﺸﺎﻤل، ﻟﺨﻠﻕ ﺘﺤﺴﻴﻥ ﻭﻨﻤﻭ ﻁﻭﻴل ﺍﻻﻤﺩ .ﻓﻀ ﹰ
ﻓﺎﻨﻬﺎ ﺘﻤﺜل ﺤﻠﻘﺔ ﺍﻟﻭﺼل ﺒﻴﻥ ﺭﺅﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺘﻬﺎ ﻭﺒﻴﻥ ﺍﻟﺨﻁﻁ ﻭﺍﻻﻨﺸﻁﺔ ﻗﺼﻴﺭﺓ ﺍﻻﻤـﺩ .ﻭﻗـﺩ
ﺍﻭﻀﺢ ) ( Kaplan&Norton,1996:75-85ﺍﻟﻌﻼﻗﺎﺕ ﺒﻴﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻟﻤﻨﻅﻭﺭﺍﺘﻬﺎ ﺍﻻﺭﺒﻌﺔ .ﻭﺍﻟﺘﻲ
ﺘﺴﻤﻰ ﻋﻼﻗﺔ ﺍﻟﺴﺒﺏ ﻭﺍﻟﻨﺘﻴﺠﺔ ) ( Cause&Effectsﻜﻤﺎ ﻤﻭﻀﺤﺔ ﺒﺎﻟﺸﻜل ): (15
)(+
اﻟﻌﺎﺋﺪ ﻋﻠﻰ رأس اﻟﻤﺎل اﻟﻤﺴﺘﺨﺪم
اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ )(+) (+ اﻟﻤﻨﻈﻮر اﻟﻤﺎﻟﻲ
اﻟﻤﺼﺎرﻳﻒ اﻟﺘﺸﻐﻴﻠﻴﺔ
)(-
رﺿﺎ اﻟﻤﺴﺘﻬﻠﻚ )(+ ﻣﻨﻈﻮر اﻟﺰﺑﺎﺋﻦ
) (+
)(+
ﻣﻌﻨﻮﻳﺎت اﻟﻌﺎﻣﻠﻴﻦ اﻗﺘﺮاﺣﺎت اﻟﻌﺎﻣﻠﻴﻦ 66 ﻣﻨﻈﻮر اﻟﻨﻤﻮ واﻟﺘﻌﻠﻢ
67
ﺇﺫ ﻴﻭﻀﺢ ﺍﻟﺸﻜل ) (15ﺍﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺤﺩﺩﺓ ﻀﻤﻥ ﺍﻟﻤﻨﻅﻭﺭﺍﺕ ﺍﻻﺭﺒﻌﺔ ﺘﺘﻔﺎﻋل ﻓﻴﻤﺎ ﺒﻴﻨﻬـﺎ
ﻭﺘﺼﺏ ﻓﻲ ﺍﻟﻤﻨﻅﻭﺭ ﺍﻟﻤﺎﻟﻲ ،ﻭﻴﺘﻀﺢ ﺫﻟﻙ ﻤﻥ ﺤﺭﻜﺔ ﺍﻻﺴﻬﻡ ﺍﻟﺼﺎﻋﺩﺓ ﻤﻥ ﺍﻻﺴﻔل ﺍﻟـﻰ ﺍﻻﻋﻠـﻰ ،ﺍﺫ ﺍﻥ
ﻤﻌﻨﻭﻴﺎﺕ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻜﻠﻤﺎ ﺯﺍﺩﺕ ﺍﺩﺕ ﺍﻟﻰ ﺘﻘﺩﻴﻡ ﺴﻠﻊ ﻭﺨﺩﻤﺎﺕ ﺠﻴﺩﺓ ﻟﻠﺯﺒﺎﺌﻥ ﻭﺒﻤﺎ ﻴﺅﺩﻱ ﺍﻟﻰ ﺯﻴﺎﺩﺓ ﺭﻀـﺎﻫﻡ
ﺘﺠﺎﻩ ﺍﻟﻤﻨﻅﻤﺔ ،ﻭﻫﺫﺍ ﺍﻟﺭﻀﺎ ﺒﺩﻭﺭﻩ ﺴﻭﻑ ﻴﺅﺩﻱ ﺍﻟﻰ ﺘﺨﻔﻴﺽ ﺍﻟﺫﻤﻡ ﺍﻟﻤﺩﻴﻨـﺔ ﺍﻭ ﻨـﺴﺒﺔ ﺍﻟـﺩﻴﻭﻥ ﺼـﻌﺒﺔ
ﺍﻟﺘﺤﺼﻴل ،ﻭﺫﻟﻙ ﻨﺎﺒﻊ ﻤﻥ ﺍﻟﺘﻌﺎﻤل ﺍﻻﺨﻼﻗﻲ ﻭﺍﻻﺩﺒﻲ ﺒﻴﻥ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺯﺒﺎﺌﻨﻬﺎ ،ﻭﺍﻥ ﺍﻨﺨﻔﺎﺽ ﺍﻟﺫﻤﻡ ﺍﻟﻤﺩﻴﻨـﺔ
ﺒﺩﻭﺭﻩ ﻴﺅﺩﻱ ﺍﻟﻰ ﺯﻴﺎﺩﺓ ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻤﺴﺘﺜﻤﺭ .ﻭﻤﻥ ﺠﻬﺔ ﺍﺨﺭﻯ ﻴﺘﺒﻴﻥ ﺍﻥ ﺍﻟﻤـﺴﺘﻭﻯ ﺍﻟﻌـﺎﻟﻲ
ﻟﻤﻌﻨﻭﻴﺎﺕ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻴﺯﻴﺩ ﻤﻥ ﺍﻗﺘﺭﺍﺤﺎﺘﻬﻡ ﺒﺎﺘﺠﺎﻩ ﺘﺤﺴﻴﻥ ﻭﺘﻁﻭﻴﺭ ﺍﻻﻨﺸﻁﺔ ﺍﻟﻤﺅﺩﺍﺓ ﺍﻟﺫﻱ ﺒﺩﻭﺭﻩ ﻴﻘﻠـل ﻤـﻥ
ﺍﻻﻨﺘﺎﺝ ﺍﻟﻤﻌﺎﺩ ﻭﻴﺯﻴﺩ ﻤﻥ ﺍﻟﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﺍﻟﺘﻲ ﺘﻨﻌﻜﺱ ﻋﻠﻰ ﺘﺨﻔـﻴﺽ ﺍﻟﻌﺎﺌـﺩ ﻋﻠـﻰ ﺭﺃﺱ ﺍﻟﻤـﺎل
ﺍﻟﻤﺴﺘﻌﻤل .ﻭﻋﻠﻰ ﻫﺫﺍ ﺍﻻﺴﺎﺱ ﺍﻥ ﺍﺴﺘﻌﻤﺎل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻴﺤﻘﻕ ﺍﻟﻤﺯﺍﻴﺎ ﺍﻵﺘﻴـﺔKaplan ) :
( &Norton , 1996: 85
ﺃ -ﺘﻭﻀﻴﺢ ﻭﺘﻔﺴﻴﺭ ﻭﺘﻁﻭﻴﺭ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻨﻅﻤﺔ ﺍﻻﻋﻤﺎل.
ﺏ -ﺘﻭﺼﻴل ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻟﺠﻤﻴﻊ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﺍﻻﺩﺍﺭﻴﺔ ﻭﺍﻻﻓﺭﺍﺩ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ.
ﺝ :ﺘﺨﻔﻴﺽ ﻭﺘﺤﺩﻴﺩ ﺍﻫﺩﺍﻑ ﻭﺤﺩﺓ ﺍﻻﻋﻤﺎل ﻭﺍﻻﻓﺭﺍﺩ ﻀﻤﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻌﺎﻤﺔ ﻟﻠﻤﻨﻅﻤﺔ.
ﺩ :ﺭﺒﻁ ﺍﻟﻐﺎﻴﺎﺕ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻊ ﺍﻻﻫﺩﺍﻑ ﻁﻭﻴﻠﺔ ﺍﻻﻤﺩ ﻭﺍﻟﻤﻭﺍﺯﻨﺎﺕ ﺍﻟﺴﻨﻭﻴﺔ.
ﻫـ :ﺘﺤﺩﻴﺩ ﻭﺘﺸﺨﻴﺹ ﺍﻟﻤﺒﺎﺩﺭﺍﺕ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
ﻭ -ﺭﺒﻁ ﻨﺘﺎﺌﺞ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﻭﺭﻴﺔ ﻟﻸﺩﺍﺀ ﺒﺎﻟﺘﻌﻠﻡ ﻭﺍﻻﺒﺩﺍﻉ ﺍﻟﺘﻨﻅﻴﻤﻲ ﺍﻟﻤﻭﺠﻬﻴﻥ ﻨﺤﻭ ﺘﺤﺴﻴﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ
ﻭﺘﻁﻭﻴﺭﻫﺎ.
-2ﺍﻫﺩﺍﻑ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ:
ﻴﺘﻔﻕ ﻤﻌﻅﻡ ﺍﻟﻜﺘﺎﺏ ﻋﻠﻰ ﺍﻥ ﺍﻟﻬﺩﻑ ﺍﻟﺭﺌﻴﺴﻲ ﻤﻥ ﺍﻟﺒﻁﺎﻗﺔ ﻫﻭ ﺘﻬﻴﺌﺔ ﺍﻁﺎﺭ ﺸﺎﻤل ﻟﺘﺭﺠﻤﺔ ﺍﻻﻫﺩﺍﻑ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻟﻠﻤﻨﻅﻤﺔ ﺍﻟﻰ ﻤﺠﻤﻭﻋﺔ ﻤﺘﻤﺎﺴﻜﺔ ﻤﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ) .( Drury,2000:493ﻭﺘﺴﺎﻋﺩ ﻫـﺫﻩ
ﺍﻟﺒﻁﺎﻗﺔ ﻤﺘﺨﺫﻭﺍ ﺍﻟﻘﺭﺍﺭ ﻋﻠﻰ ﺘﻭﺠﻪ ﺍﻟﻤﻨﻅﻤﺔ ﻨﺤﻭ ﺍﻟﻨﺠﺎﺡ ﺍﺫ ﺘﻤﻜﻨﻬﺎ ﻤﻥ ﺘﺭﺠﻤﺔ ﺭﺴﺎﻟﺘﻬﺎ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺘﻬﺎ ﺍﻟﻰ
ﻤﺠﻤﻭﻋﺔ ﺸﺎﻤﻠﺔ ﻤـﻥ ﻤﻘـﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ .ﻓﺎﻟﻤﻨﻅﻤـﺎﺕ ﺘﻌﺘﻤـﺩﻫﺎ ﻟﺘﺤﻘﻴـﻕ ﺍﻫـﺩﺍﻑ ﻋـﺩﺓ ﻤـﻥ ﺒﻴﻨﻬـﺎ:
)(www.successprofiles.com
ﺃ :ﺘﻭﻀﻴﺢ ﻭﺘﺭﺠﻤﺔ ﺍﻟﺭﺅﻴﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
ﺏ :ﻨﻘل ﻭﺭﺒﻁ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻭﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
ﺝ :ﺍﻟﺘﺨﻁﻴﻁ ﻭﻭﻀﻊ ﺍﻻﻫﺩﺍﻑ ،ﻭﺘﻨﻅﻴﻡ ﺍﻻﻭﻟﻭﻴﺎﺕ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
ﺩ :ﺘﻌﺯﻴﺯ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻟﺘﻐﺫﻴﺔ ﺍﻟﻌﻜﺴﻴﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺍﻟﻨﺠﺎﺡ ﻓﻲ ﺍﺩﺭﺍﻙ ﺍﻟﻤﻨﺎﻓﻊ ﺍﻟﻤﻠﻤﻭﺴـﺔ ﻭﻏﻴـــــﺭ
ﺍﻟﻤﻠﻤﻭﺴـــــﺔ ﻷﺴﺘﺜﻤﺎﺭﻫﺎ.
ﻜﻤﺎ ﻴﻤﻜﻥ ﺍﻀﺎﻓﺔ ﺍﻫﺩﺍﻑ ﺍﺨﺭﻯ ﺘﺴﻌﻰ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻟﺘﺤﻘﻴﻘﻬﺎ ﻤﻥ ﺠﺭﺍﺀ ﺍﺴﺘﻌﻤﺎﻟﻬﺎ ﻟــ ) (BSﻓـﻲ
ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﻭﻜﻤﺎ ﺤﺩﺩﻫﺎ ﺒﺎﺤﺜﻭﻥ ﺍﺨﺭﻭﻥ ﻭﻜﻤﺎ ﻴﺄﺘﻲ:
ﺃ -ﺘﻬﺩﻑ ﺍﻟﻰ ﻏﻠﻕ ﺍﻟﻔﺠﻭﺓ ﺍﻟﻤﻭﺠﻭﺩﺓ ﺒﻴﻥ ﺍﻟﺭﺅﻴﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻟﻸﻋﻤـﺎل ﻭﻋﻤﻠﻴﺎﺘﻬـﺎ ﺍﻟﻴﻭﻤﻴـﺔ ﺒﻤـــﺎ
ﻓﻴﻬـــﺎ ﺍﺘﺨـــﺎﺫ ﺍﻟﻘـﺭﺍﺭﺍﺕ ﻭﺫﻟـﻙ ﻤـﻥ ﺨـﻼل ﺭﺒـﻁ ﻤﻘـﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟــــــﻲ
ﻭﺍﻟﻼﻤﺎﻟـــﻲ ﺒﺭﺅﻴـــﺔ ﺍﻟﻌﻤـــل ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.( Towle , 2000: 12-15 ) .
ﺏ -ﺍﻨﻬﺎ ﺘﺘﻭﺠﻪ ﻨﺤﻭ ﺍﻟﻬﺩﻑ ﺍﻻﺴﺎﺴﻲ ) ﺍﻟﺭﺒﺢ ﺍﻟﻤﺎﻟﻲ ( ﻓﻬﻭ ﺤﺠﺭ ﺍﻻﺴﺎﺱ ﻟﻜـل ﻋﻤـل ﻷﻨﻬـﺎ ﺘـﻭﺤﻲ
ﻟﻠﻤﻭﺠﻬﻴــﻥ ﺍﻥ ﻴﻭﺠﺩﻭﺍ ﺃﺩﺍﺀ ﺘﻨﺎﻓﺴﻲ ﻭﻤﺎﻟﻲ ﻁﻭﻴل ﺍﻻﻤﺩ ﻤﻥ ﺨﻼل ﺍﻻﺴﺘﺜﻤﺎﺭ ﻓﻲ ﺠﻭﺍﻨـﺏ ﺍﺨـﺭﻯ
ﻤﻬﻤﺔ ﻤﺜـــل ﺘﻁـــﻭﻴﺭ ﺍﻟﻌﺎﻤﻠﻴﻥ ،ﺘﻌﺯﻴﺯ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺎ ،ﺭﻀﺎ ﺍﻟﺯﺒـﻭﻥMcCann,2000:1-) ..
68
(3
ﻼ ﻋﻠﻰ ﻜل ﻤﻥ ﺍﻻﺩﺍﺭﺓ ﻭﻗﻴﺎﺱ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﻤﻌﺭﻓﻴﺔ ﻟﻜﻭﻨﻬﺎ ﺘﻬـﺩﻑ ﺝ :ﺍﻥ ﺍﻟﺒﻁﺎﻗﺔ ﺘﻌﻁﻲ ﺘﺭﻜﻴﺯﹰﺍ ﻤﺘﻜﺎﻤ ﹰ
ﺍﻟﻰ ﺘﻭﺍﺯﻥ ﺍﻟﻤﻨﻅﻭﺭ ﺍﻟﻤﺎﻟﻲ ﻤﻊ ﺍﻟﻤﻨﻅﻭﺭﺍﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻻﺒﺩﺍﻉ ﻭﺍﻟﺘﻌﻠﻡ ﻭﺘﺤﺴﻴﻥ ﺍﻟﻌﻤﻠﻴﺔ ﻭﻋﻼﻗـــﺎﺕ
ﺍﻟﺯﺒــــﻭﻥ ﻭﺇﻴﺠﺎﺩ ﺍﻟﻘﻴﻤﺔ ﻤﻥ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻏﻴﺭ ﺍﻟﻤﻠﻤﻭﺴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ.
ﻓﻬﻲ ﺘﻜﻤل ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺘﻲ ﺘﻭﻓﺭﻫﺎ ﺍﻻﺩﻭﺍﺕ ﺍﻻﺨﺭﻯ ﻤﻊ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻟﻌﻤﻠﻴﺔ ﻭﺒﺫﻟﻙ ﻓﺎﻥ ﻫـﺫﺍ
ﺍﻹﻨﻤﻭﺫﺝ ﻴﺤﺙ ﻋﻠﻰ ﺘﺭﺍﺒﻁ ﺍﻟﺭﺅﻴﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺒﺎﻟﺘﻨﺎﻓﺱ ﻭﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴﻤــــﺔ ﻟﻠﻨﺠـــﺎﺡ
ﺍﻟﻤﻨﻅﻤﻲ.( Malhotra , 2003: 7 ) .
-3ﺍﺴﺘﻌﻤﺎﻻﺕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ:
ﻴﻤﻜﻥ ﺘﻁﺒﻴﻕ ﺍﻟﺒﻁﺎﻗﺔ ﺒﻁﺭﻴﻘﺘﻴﻥ( Walsh , 2000: 5-7 ) :
ﺍﻻﻭﻟﻰ :ﺘﺴﺘﻌﻤﻠﻬﺎ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻜﻨﻅﺎﻡ ﻗﻴـﺎﺱ ﺍﺴـﺘﺭﺍﺘﻴﺠﻲ ،ﻭﺍﻟﺜﺎﻨﻴـﺔ :ﺘـﺴﺘﻌﻤﻠﻬﺎ ﻜﻨﻅـﺎﻡ ﺍﺩﺍﺭﺓ
ﺍﺴﺘﺭﺍﺘﻴﺠﻲ.
ﻓﺎﻟﺘﻁﺒﻴﻕ ﺍﻻﻭل ﻨﺤﻭ ﺍﺴﺘﻌﻤﺎل ﺍﻟﺒﻁﺎﻗﺔ ﻜﻨﻅﺎﻡ ﻗﻴﺎﺱ ﺍﺴﺘﺭﺍﺘﻴﺠﻲ ،ﺍﺫ ﺍﻥ ﺍﻟﻤﻨﻅﻤﺔ ﺘﺴﺘﻌﻤﻠﻬﺎ ﻜﻨﻅـﺎﻡ
ﻗﻴﺎﺱ ﻤﺘﻜﺎﻤل ﻴﺘﻀﻤﻥ ﻤﺅﺸﺭﺍﺕ ﺃﺩﺍﺀ ﺭﺌﻴﺴﺔ Key Performanc Indictorsﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﻤﺎﻟﻴﺔ ﻭﺘﻠﻙ
ﺍﻟﻤﺅﺸﺭﺍﺕ ﺘﺸﺘﻤل ﻋﻠﻰ ﻤﻘﺎﻴﻴﺱ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺘﺸﻐﻴﻠﻴﺔ ﻤﺸﺘﻘﺔ ﻤﻥ ﺭﺴﺎﻟﺔ ﺍﻟﻤﻨﻅﻤﺔ .ﻜﻤﺎ ﺍﻥ ﺘﻜﺎﻤل ﺍﻟﺒﻁﺎﻗـﺔ
ﻴﻭﻓﺭ ﻨﻅﺎﻡ ﻗﻴﺎﺱ ﺸﺎﻤل ،ﻭﺍﻟﻤﻨﻅﻭﺭﺍﺕ ﺴﺘﺭﺘﺒﻁ ﻟﺘﻭﻀﺢ ﻜﻴﻑ ﻴﺘﻡ ﺘﺤﻘﻴﻕ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﻤﻨﻅﻤﻴـﺔ ﻤـﻥ ﺨـﻼل
ﺭﻭﺍﺒﻁ ﻭﺍﺴﻌﺔ ﺒﻴﻥ ﻫﺫﻩ ﺍﻟﻤﻨﻅﻭﺭﺍﺕ ﻜﻤﺎ ﻤﻭﻀﺤﺔ ﻓﻲ ﺍﻟﺸﻜل ) .(16ﺇﺫ ﺍﻥ ﺍﻟﻤﻨﻅﻤـﺔ ﻟـﻥ ﺘـﺴﻌﻰ ﺍﻟـﻰ
ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻔﺭﺩﺓ ،ﻭﻟﻜﻨﻬﺎ ﺴﻭﻑ ﺘﺒﺤﺙ ﻋﻥ ﺘﺤﺴﻴﻥ ﻤﺴﺘﻤﺭ ﻤﻥ ﺨﻼل ﻋﺩﺩ ﻤﻥ ﺍﻻﺴﺒﻘﻴﺎﺕ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
ﻭﻜﺫﻟﻙ ﻴﺯﺩﺍﺩ ﻋﺩﺩ ﺍﻟﺭﻭﺍﺒﻁ ﺍﻟﻤﻤﻜﻨﺔ ﻀﻤﻥ ﻤﺤﺘﻭﻴﺎﺕ ﺍﻟﻤﻨﻅﻭﺭﺍﺕ .ﻭﻟﺘﺨﻔﻴﺽ ﺍﻟﺘﻌﻘﻴﺩ ﻓﺎﻥ ﺍﻟﻤﻨﻅﻤﺔ ﺘﺘﺠﻨﺏ
ﻻ ﻤﻥ ﺫﻟﻙ ﺍﻅﻬﺎﺭ ﺭﻭﺍﺒﻁ ﻭﺍﺴﻌﺔ.ﺍﻅﻬﺎﺭ ﺠﻤﻴﻊ ﺍﻟﺭﻭﺍﺒﻁ ﻤﺨﺘﺎﺭﺓ ﺒﺩ ﹰ
ﺍﳌﺎﱄ
ﺍﻟﺰﺑﻮﻥ
ﺍﻟﻌﻤﻠﻴﺎﺕ
ﺍﻟﺘﻌﻠﻢ ﻭﺍﻻﺑﺪﺍﻉ
اﻟﺸﻜﻞ )(16
رواﺑﻂ واﺳﻌﺔ ﺑﻴﻦ ﻣﻨﻈﻮرات اﻷداء
Source: Walsh,Paul,The Balanced Scorecard:The Australion
)Experience,2000:6, (www.cpaonlion.com
69
ﻭﺍﻤﺎ ﺍﻟﺘﻁﺒﻴﻕ ﺍﻟﺜﺎﻨﻲ ﻤﻥ ﺤﻴﺙ ﺍﺴﺘﻌﻤﺎل ﺍﻟﺒﻁﺎﻗﺔ ﻜﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﺍﺴﺘﺭﺍﺘﻴﺠﻲ.ﻓﺎﻥ ﺍﻟـﺭﻭﺍﺒﻁ ﺍﻟـﺴﺒﺒﻴﺔ
ﺍﻟﺘﻔﺼﻴﻠﻴﺔ ﻴﺘﻡ ﺘﻨﻅﻴﻤﻬﺎ ﺒﺸﻜل ﻭﺍﻀﺢ ،ﺍﺫ ﻴﺘﻡ ﺭﺒﻁ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﺒﻴﻥ ﻭﻀﻤﻥ ﺍﻟﻤﻨﻅـﻭﺭﺍﺕ ﺒﻬـﺩﻑ
ﺘﻘﺩﻴﻡ ﺭﺅﻴﺔ ﻭﺍﻀﺤﺔ ﻟﻸﺴﺒﻘﻴﺎﺕ ﺍﻟﺘﻲ ﺘﺴﺘﻁﻴﻊ ﺍﻟﻤﻨﻅﻤﺔ ﻤﻥ ﺨﻼﻟﻬﺎ ﺘﺤﻘﻴﻕ ﻤﻴﺯﺓ ﺘﻨﺎﻓـﺴﻴﺔ .ﻭﺍﻟـﺸﻜل )(17
ﻴﻌﻁﻲ ﻤﺜﺎل ﻟﻤﻨﻅﻤﺔ ﻟﻬﺎ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻓﺭﺩﻴﺔ ﻭﺘﺭﻏـﺏ ﺒﻨﻘﻠﻬـﺎ ،ﻭﺘﻌـﺯﺯ ﺍﻨﺠﺎﺯﻫـﺎ ﻤـــــﻥ ﺨـﻼل
ﺍﻟﺒﻁﺎﻗـــــــــــــــــﺔ .ﻟﻘــــــــــــﺩ ﺍﻜـــــــــــــــﺩ
) ( Drury ,2000:493ﺍﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺘﻌﺩ ﻨﻅﺎﻡ ﺍﺴﺘﺭﺍﺘﻴﺠﻲ ﻜﻭﻨﻪ ﻴﻘﻭﻡ ﺒﺘﺭﺠﻤﺔ ﺭﺅﻴـﺔ
ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻰ ﺍﻫﺩﺍﻑ ﻋﻤﻠﻴﺔ ﻟﻜل ﻤﻨﻅﻭﺭ ﻤﻥ ﻤﻨﻅﻭﺭﺍﺘﻬﺎ ﺍﻻﺭﺒﻌﺔ ) ﺍﻟﺯﺒﻭﻥ ،ﺍﻟﻤﺎﻟﻲ ،ﺍﻟﻌﻤﻠﻴـﺎﺕ ،ﺍﻻﺒـﺩﺍﻉ
ﻭﺍﻟﺘﻌﻠﻡ( ﻭﺒﻌﺩﻫﺎ ﻴﺘﻡ ﺘﺤﺩﻴﺩ ﻤﻘﺎﻴﻴﺱ ﺃﺩﺍﺀ ﻤﺤﺩﺩﺓ ﻟﻜل ﻫﺩﻑ ﻤﻥ ﺍﻻﻫﺩﺍﻑ ،ﻤـﻊ ﺘﺄﻜﻴـﺩ ﻀـﺭﻭﺭﺓ ﺘﺤﺩﻴـﺩ
ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻲ ﺘﻘﻴﺱ ﻋﻭﺍﻤل ﺍﻟﻨﺠـــــﺎﺡ ﺍﻟﺤﺎﺴﻤــــﺔ ، Critical Success Factorsﻭﺍﻥ
ﺍﻻﺨﺘﻴﺎﺭ ﻟﻬﺫﻩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻴﺘﻐﻴﺭ ﻤﻥ ﻭﻗﺕ ﻷﺨﺭ ﻭﺤﺴﺏ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﺘﻲ ﺘﺘﺒﻌﻬﺎ ﺍﻟﻤﻨﻅﻤﺔ.
اﻟﻤﺎﻟﻲ
اﻟﻨﺘﺎﺋﺞ اﻟﻤﺎﻟﻴﺔ
ﺳﻠﺴﺔ اﻟﻘﻴﻤﺔ
اﻟﻌﻤﻠﻴﺔ
ﻋﻤﻠﻴﺎت ﺟﺪﻳﺪة ﻋﻤﻠﻴﺎت ﺣﺎﻟﻴﺔ
اﻟﺸﻜﻞ )(17
ﻣﺨﻄﻂ اﻟﺮواﺑﻂ اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ
Source:Walsh,Paul,TheBalanced Scorecard:The Australian
)Experience,2000:7, (www.cpaonline.com
70
ﺏ -ﺍﻟﺭﻗﺎﺒﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ:
ﺘﺴﺘﻌﻤل ﺍﻟﺒﻁﺎﻗﺔ ﻫﻨﺎ ﻟﻤﺴﺎﻋﺩﺓ ﺍﻟﻤﺩﻴﺭﻴﻥ ﻋﻠﻰ ﺭﻗﺎﺒﺔ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻨﺩﻤﺎ ﺘﻨﻔﺫ ﺍﻨﺸﻁﺔ ﻤﺘﺯﺍﻤﻨﺔ ﻋﻨﺩ
ﺘﻨﻔﻴﺫ ﺨﻁﺔ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺒﺫﻟﻙ ﻴﺘﺤﻭل ﺩﻭﺭ ﺍﻟﺒﻁﺎﻗﺔ ﻤﻥ ﺘﻌﻘﺏ ﺃﺩﺍﺀ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﻰ ﺭﻗﺎﺒﺔ ﻤﺎ ﺍﺫﺍ ﺘﻡ ﺍﻭ ﻟﻡ ﻴـﺘﻡ
ﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺍﻟﻤﺩﻯ ﺍﻟﺫﻱ ﻴﺘﻁﻠﺒﻪ ﺍﻨﺠﺎﺯ ﺍﻻﻋﻤﺎل .ﻭﺍﻟﻤﻌﻠﻭﻤـﺎﺕ ﺍﻟﺘـﻲ ﻴﻭﻓﺭﻫـﺎ ﻫـﺫﺍ
ﺍﻻﺴﺘﻌﻤﺎل ﻟﻠﺒﻁﺎﻗﺔ ﺘﺴﺘﻌﻤل ﻟﺩﻋﻡ ﺼﻨﻊ ﺍﻟﻘﺭﺍﺭ ﻭﻜل ﻤﺎ ﻗﺩ ﻴﻜﻭﻥ ﻤﻁﻠﻭﺒـﹰﺎ ﻟـﻀﻤﺎﻥ ﺘﺤﻘﻴـﻕ ﺍﻻﻫـﺩﺍﻑ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺒﻨﺠﺎﺡ.
ﺍﻥ ﺘﻁﻭﻴﺭ ﺍﻟﺒﻁﺎﻗﺔ ﻟﻐﺭﺽ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻴﻌﺯﺯ ﻤﻥ ﺨﻼل ﻭﻀـﻊ ﺍﻫـﺩﺍﻑ ﺍﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﻭﺘﺤﺩﻴﺩ ﻤﻘﺎﻴﻴﺱ ﻤﻼﺌﻤﺔ ﺘﺴﻤﺢ ﺒﺎﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻷﺩﺍﺀ ﻤﻘﺎﺒل ﻫﺫﻩ ﺍﻻﻫﺩﺍﻑ .ﻭﺒﺫﻟﻙ ﻓﺎﻥ ﺍﻟﺒﻁﺎﻗـﺔ ﻴﻤﻜﻨﻬـﺎ ﺍﻥ
ﺘﻭﻀﺢ ﻭﺘﻨﻘل ﺍﻟﻤﺘﻁﻠﺒﺎﺕ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻟﻌﻤل ﺍﻭﺴﻊ.
ﻼ ﻋﻥ ﺫﻟﻙ ﻫﻨﺎﻙ ﺍﺴﺘﻌﻤﺎﻻﺕ ﺍﺨﺭﻯ ﻟﻠﺒﻁﺎﻗﺔ ﻴﻭﻀﺤﻬﺎ ﺒﺎﺤﺜـــﻭﻥ ﺍﺨــــــــﺭﻭﻥ
ﻓﻀ ﹰ
ﺍﻤﺜــــﺎل : Stewart , Shulver & Antarker
ﺃ -ﻨﻘل ﻭﺘﻭﻀﻴﺢ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻋﺒﺭ ﺤﺩﻭﺩ ﺍﻟﻤﻨﻅﻤﺔ ،ﺍﺫ ﺍﻥ ﻫﻴﻜل ﻋﻤـل ﺍﻟﺒﻁﺎﻗـﺔ ﻴﻬﺘـــــﻡ
ﺍﻜﺜـــﺭﺒﻨﻘـــــــل ﻭﺘﻭﻀـــﻴﺢ ﺍﻻﺴـــﺘﺭﺍﺘﻴﺠﻴﺔ ﻟـــﺩﻯ ﺍﻟﻤـــﺴﺘﻭﻴﺎﺕ ﺍﻟﺘـــﺸﻐﻴﻠﻴﺔ
).( Shulver&Antarker,2001:4
ﺏ -ﺍﺩﺍﺭﺓ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻏﻴﺭ ﺍﻟﻤﻠﻤﻭﺴﺔ :ﺇﺫ ﺍﻥ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻏﻴﺭ ﺍﻟﻤﻠﻤﻭﺴﺔ ﻓﻲ ﺍﻟﻭﻗﺕ ﺍﻟﺤﺎﻀﺭ ﻴﺘﻡ ﺘﻤﻴﻴﺯﻫﺎ
ﻜﻤﻭﺠﻬﺎﺕ ﻗﻴﻤﺔ ﺤﻘﻴﻘﻴﺔ ﻟﻠﻤﻨﻅﻤﺔ ).( Stewart,1997:11
ﻓﺎﻟﻜﺘﺎﺒﺎﺕ ﺘﻜﺸﻑ ﻁﺭﺍﺌﻕ ﻤﺘﻨﻭﻋﺔ ﻟﻘﻴﺎﺱ ﺍﺩﺍﺭﺓ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻏﻴﺭ ﺍﻟﻤﻠﻤﻭﺴﺔ ﻭﻤـﻥ ﺒﻴﻨﻬـﺎ ﺒﻁﺎﻗـﺔ
ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺇﺫ ﻗﺩﻤﺕ ﻟﻐﺭﺽ ﺘﺒﺘﻌﺩ ﻋﻨﻪ ﺍﻨﻅﻤﺔ ﺍﻟﻘﻴﺎﺱ ﺍﻻﺨﺭﻯ ﻨﺤﻭ ﻁﺭﻴﻕ ﺍﻜﺜﺭ ﺘﻭﺍﺯﻨﹰﺎ ﺍﻨﻬﺎ ﺘﻘﺩﻡ
ﺴﻠﺴﻠﺔ ﺴﺒﺏ ﻭﻨﺘﻴﺠﺔ ﻭﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺘﻭﻀﻴﺤﻬﺎ" :ﺍﺫﺍ ﺍﻟﻤﻨﻅﻤﺔ ﺘﺘﻌﻠﻡ ﻭﺘﺒﺩﻉ ﺴﺘﺤﺴﻥ ﻋﻤﻠﻴﺎﺘﻬﺎ ﺍﻟﺩﺍﺨﻠﻴـﺔ ،ﻭﺍﺫﺍ
ﺘﺤﺴﻨﺕ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺴﺘﻘﻨﻊ ﺯﺒﺎﺌﻨﻬﺎ ﺒﺸﻜل ﺍﻓﻀل ،ﻭﻋﻨﺩﻤﺎ ﺘﻘﻨﻌﻬﻡ ﺒﺸﻜل ﺍﻓـﻀل ﺴﺘﺤـﺼل ﻋﻠـﻰ
ﺍﻴﺭﺍﺩﺍﺕ ﻤﺎﻟﻴﺔ ﺍﻓﻀل" .ﻫﺫﺍ ﻴﺘﻡ ﺍﻟﺤﺼﻭل ﻋﻠﻴﻪ ﻁﺎﻟﻤﺎ ﺍﻥ ﺠﻤﻴﻊ ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺭﺌﻴﺴﺔ ﻓﻲ ﻜل ﻤﻨﻅـﻭﺭ
ﻴﺘﻡ ﺍﺸﺘﻘﺎﻗﻬـــﺎ ﻭﺭﺼﻔﻬﺎ ﻤﻊ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟـﺸﺎﻤﻠﺔ ﻟﻠﻤﻨﻅﻤـﺔKaplan & Norton , 2000: ) .
( 167-168
ﻤﻤﺎ ﺘﻘﺩﻡ ﻴﺘﻀﺢ ﻟﻨﺎ ﺍﻥ ﺍﻟﻤﻨﺎﻓﻊ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻟﻠﺒﻁﺎﻗﺔ ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﻤﺎ ﺘﺴﺘﻌﻤل ﻤﻥ ﺍﺠﻠـﻪ .ﻭﺍﻥ ﺍﻤـﺘﻼﻙ
ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻟﻴﺱ ﻜﺎﻓﻴﺎﹰ ،ﻭﺍﻨﻬﺎ ﺴﺘﻜﻭﻥ ﻨﺎﻓﻌﺔ ﻓﻘﻁ ﺍﺫﺍ ﻤﺎ ﺘﻡ ﺘﻁﺒﻴﻘﻬﺎ ﺒﺼﻭﺭﺓ ﺼﺤﻴﺤﻴﺔ ﻭﺒﻤﺎ ﻴـﺅﺩﻱ ﺍﻟـﻰ
ﻼ ﻋﻥ ﺍﻨﻬﺎ ﺴﺘﻨﻅﻡ ﺍﻟﺴﻠﻭﻙ .ﻭﺘﺯﻴﺩ ﻤﻥ
ﺘﻨﻅﻴﻡ ﺍﻟﻔﻜﺭ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﻭﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ،ﻭﻨﻘل ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ .ﻓﻀ ﹰ
ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻻﺴﺒﻘﻴﺎﺕ .ﻭﻫﻲ ﺒﺫﻟﻙ ﺍﻜﺜﺭ ﻤﻥ ﻜﻭﻨﻬﺎ ﻨﻅﺎﻡ ﻗﻴﺎﺱ ﺍﺫ ﻴﻤﻜﻥ ﺍﻥ ﺘﻭﺠـﻪ ﻁﺎﻗـﺎﺕ ﻭﻗﺎﺒﻠﻴـﺎﺕ
ﺍﻟﻌﺎﻤﻠﻴﻥ ﻋﻠﻰ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﻜﺎﻓﺔ.
-4ﺩﻟﻴل ﺘﺼﻤﻴﻡ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻟﺘﺤﺴﻴﻥ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ:
ﻴﺼﻑ Michael Porterﺍﺴﺎﺱ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻋﻠﻰ ﺍﻨﻬﺎ ﺍﻻﻨﺸﻁﺔ ﺍﻟﺘـﻲ ﺘﺨﺘﺎﺭﻫـﺎ ﺍﻟﻤﻨﻅﻤـﺔ
ﻟﻠﺘﻔﻭﻕ ﻭﺘﺄﺴﻴﺴﹰﺎ ﻋﻠﻰ ﺫﻟﻙ ﻓﺎﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻫـــﻲ " ﺍﺨﺘﻴـﺎﺭ ﻭﺘﻨﻔﻴـﺫ ﻤﺌـﺎﺕ ﺍﻻﻨـﺸﻁــــﺔ "
) ( Phadnis , 2002:2ﻓﻬﻲ ﺍﺫﺍ ﻻ ﻴﻤﻜﻥ ﺍﻥ ﺘﺤﺩﺩ ﻷﺸﺨﺎﺹ ﻗﻠﺔ ﻓﻲ ﺍﻋﻠﻰ ﺍﻟﻤﻨﻅﻤﺔ ﻭﻴﺠﺏ ﺍﻥ ﻴﻔﻬﻤﻬـﺎ
ﻭﻴﻨﻔﺫﻫﺎ ﻜل ﺸﺨﺹ ،ﻭﺍﻟﻤﻨﻅﻤﺔ ﻴﺠﺏ ﺍﻥ ﺘﻨﻅﻡ ﺤﻭل ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺘﻬﺎ.
ﻤﻌﻅﻡ ﺍﻨﻅﻤﺔ ﺍﺩﺍﺭﺓ ﺍﻷﺩﺍﺀ ﺘﺼﻤﻡ ﺤﻭل ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﺴﻨﻭﻴﺔ ﻭﺍﻟﺨﻁﺔ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ،ﺍﻨﻬﻡ ﺒﺫﻟﻙ ﻴﻌـﺯﺯﻭﺍ
ﺍﻻﻤﺩ ﺍﻟﻘﺼﻴﺭ ﻭﺍﻟﺴﻠﻭﻙ ﺍﻟﺘﻜﺘﻴﻜﻲ ،ﻭﺒﻴﻨﻤﺎ ﻫﺫﺍ ﻫﻭ ﺠﺯﺀ ﺍﺴﺎﺱ ﻤﻥ ﺍﻻﺩﺍﺭﺓ ﺍﻻ ﺍﻨﻪ ﻟﻴﺱ ﻜﺎﻓﻴﹰﺎ ﻓﻼ ﻨـﺴﺘﻁﻴﻊ
ﺍﺩﺍﺭﺓ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺒﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﻤﺼﻤﻡ ﻟﻠﻭﺴﺎﺌل .ﻓﺠﺎﺀﺕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻜﺄﺩﺍﺓ ﻤﺴﺎﻋﺩﺓ ﻷﻴﺠـﺎﺩ
ﺘﻭﺍﺯﻥ ﺒﻴﻥ ﺍﻟﻌﻭﺍﻤل ﺍﻟﻤﺨﺘﻠﻔﺔ ﺍﻟﺘﻲ ﺘﺸﺘﺭﻙ ﺒﺭﺅﻴﺔ ﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ﻨﺤﻭ ﺘﻁﻭﺭﻫﺎ ﺍﻟﻤـﺴﺘﻘﺒﻠﻲ. ،ﻓﻬـﻲ
ﺘﺭﺒﻁ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻗﺼﻴﺭﺓ ﺍﻻﻤﺩ ﺒﺎﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺍﻟﺭﺅﻴﺔ ﻁﻭﻴﻠﺔ ﺍﻻﻤﺩ ﻋﻥ ﻁﺭﻴـﻕ ﺍﻟﺘﺭﻜﻴـﺯ ﻋﻠـﻰ
71
ﻤﺅﺸﺭﺍﺕ ﺃﺩﺍﺀ ﺤﺎﺴﻤﺔ ﻭﻓﻲ ﻤﺠﺎﻻﺕ ﻤﺴﺘﻬﺩﻓﺔ ﺘﺩﻓﻊ ﻋﻠﻰ ﻀﺒﻁ ﻭﺘﻌﺯﻴﺯ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻴﻭﻤﹰﺎ ﺒﻴﻭﻡ.
ﺘﺒﺩﺃ ﻋﻤﻠﻴﺔ ﺘﺼﻤﻴﻡ ﺍﻟﺒﻁﺎﻗﺔ ﺒﻌﻤل ﺍﻟﻔﺭﻴﻕ ﺍﻟﺘﻨﻔﻴﺫﻱ ﻓﻲ ﺍﻻﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﻋﻠﻰ ﺘﺤﻭﻴل ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺤﺩﺓ
ﺍﻟﻌﻤل ﺍﻟﻰ ﺍﻫﺩﺍﻑ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻌﻴﻨﺔ .ﻭﻓﻲ ﺍﻋﻠﻰ ﻤﺴﺘﻭﻯ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ ﺘﻭﻓﺭ ﺍﻟﺒﻁﺎﻗـﺔ ﺍﻁـﺎﺭﹰﺍ ﻟﺘﺭﺠﻤـﺔ
ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻰ ﻤﺠﻤﻭﻋﺔ ﻤﺘﻤﺎﺴﻜﺔ ﻤﻥ ﻤﻘﺎﻴﻴﺱ ﻭﺍﺴﺒﻘﻴﺎﺕ ﺍﻷﺩﺍﺀ ﻓﻬﺫﺍ ﺍﻻﻁﺎﺭ ﻴﺸﺠﻊ ﺍﺴـﺘﻌﻤﺎل
ﻤﺅﺸﺭﺍﺕ ﺤﺎﺴﻤﺔ ﺘﺘﺠﺎﻭﺯ ﺤﺩﻭﺩ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﻟﺘﺼل ﺍﻟﻰ ﻤﻴﺎﺩﻴﻥ ﺍﺨﺭﻯ ﻤﺜل ﺍﻟﻨﻤﻭ ﻭﺍﻻﺒﺩﺍﻉ،
ﻭﻨﻭﻋﻴﺔ ﺍﻟﻌﻤﻠﻴﺔ ،ﺃﻱ ﺒﻌﺒﺎﺭﺓ ﺍﺨﺭﻯ ﺘﺴﻌﻰ ﺍﻟﻰ ﻤﻭﺍﺯﻨﺔ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﺒﺎﻟﻤﻘﺎﻴﻴﺱ ﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻫـﺫﺍ ﻤـﺎ
ﻴﺴﻤﺢ ﻟﻠﺘﻨﻔﻴﺫﻴﻴﻥ ﺒﻔﻬﻡ ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﻨﺎﺘﺠﺔ ﻋﻥ ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺘﻨﻔﻴﺫ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ .ﻭﻋﻨﺩ ﺍﻴﺼﺎل ﺍﻟﻐﺎﻴﺎﺕ ﺍﻟـﻰ
ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ ﺘﺤﺩﺩ ﻤﻘﺎﻴﻴﺱ ﻟﺭﺴﻡ ﺍﻟﻁﺭﻴﻘﺔ ﺍﻟﺘﻲ ﺘﻌﻤل ﺒﻤﻭﺠﺒﻬﺎ ﺍﻟﻤﻨﻅﻤﺔ ﻟﺘﻠﺒﻴﺔ ﺍﻫﺩﺍﻓﻬﺎ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻓﻲ ﺍﻻﻤﺩ ﺍﻟﻁﻭﻴل .ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻤﺴﺘﻭﻯ ﺍﻟﺘﻜﺘﻴﻜﻲ ﻴﺘﻡ ﺘﺤﺩﻴﺩﻫﺎ ﺒﺎﺴﺘﻌﻤﺎل ﺍﻻﻫـﺩﺍﻑ
ﺍﻟﺘﻲ ﺘﺤﺩﺩﻫﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ.
ﺨﻼل ﺍﻟﻤﺭﺍﺤل ﺍﻻﻭﻟﻰ ﻤﻥ ﺍﻟﻌﻤﻠﻴﺔ ﺘﺴﺘﺨﺩﻡ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻜﻭﺴـﻴﻠﺔ ﻟﺘﺤﺩﻴـﺩ ﻭﻨﻘـل
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ،ﻭﺒﻌﺩ ﺫﻟﻙ ﺘﺼﺒﺢ ﻭﺴﻴﻠﺔ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻭﺘﻘﻴﻴﻤﻪ ﻭﻋﻨﺩﻤﺎ ﺘﺯﺩﺍﺩ ﺨﺒﺭﺓ ﺍﻟﻤﻨﻅﻤﺔ ﺒﺎﺩﺍﺭﺓ ﺍﺩﺍﺌﻬﺎ
ﻴﻤﻜﻥ ﻋﻨﺩﺌﺫ ﺍﺴﺘﻌﻤﺎل ﺍﻟﺒﻁﺎﻗﺔ ﻜﻭﺴﻴﻠﺔ ﻟﻠﺘﻨﺒﻭﺀ ﺒﺎﻷﺩﺍﺀ ﺍﻟﻤﺴﺘﻘﺒﻠﻲ ﻭﻟﺘﻌﻘﺏ ﺍﻟﺭﻭﺍﺒﻁ ﺍﻟﺴﺒﺒﻴﺔ ﻤـﺎ ﺒـﻴﻥ ﺍﻷﺩﺍﺀ
ﻭﺍﻟﺴﻠﻭﻙ ﺍﻟﻔﻌﻠﻲ ،ﻭﻋﻨﺩ ﻨﺯﻭل ﺍﻟﻐﺎﻴﺎﺕ ﺍﻟﻰ ﻤﺴﺘﻭﻴﺎﺕ ﺍﺩﻨﻰ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ ﺘﺤـﺩﺩ ﺍﻟﺘﻭﻗﻌـﺎﺕ ﻋﻠـﻰ ﺠﻤﻴـﻊ
ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﻭﺘﺼﺎﻍ ﺨﻁﺔ ﻋﻤل ﻭﺘﺭﺴل ﺍﻟﻰ ﺍﻻﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﻟﻐﺭﺽ ﺍﻟﻤﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ ،ﻭﺘﺠـﺭﻯ ﻤﻘـﺎﺒﻼﺕ
ﺸﺨﺼﻴﺔ ﻭﺘﺸﺨﻴﺼﻴﺔ ﻭﻤﻥ ﺜﻡ ﻴﺠﺭﻱ ﺘﺤﻠﻴل ﺍﻻﺤﺘﻴﺎﺠﺎﺕ ﺍﻟﻰ ﺍﻟﺘﺩﺭﻴﺏ ﻟﻐﺭﺽ ﺘﺤﺩﻴﺩ ﺍﻟـﺴﻠﻭﻙ ﺍﻟﻤﻁﻠـﻭﺏ
ﻟﺘﺴﻬﻴل ﻫﺫﺍ ﺍﻟﺘﻐﻴﻴﺭ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ.
ﻭﺒﻭﺍﺴﻁﺔ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﻭﺴﺎﺌل ﺍﻻﺘﺼﺎل ﺍﻟﻤﺨﺘﻠﻔﺔ ﺒﺸﻜل ﻋﺎﻡ ﻭﺍﻻﺘﺼﺎﻻﺕ ﺍﻻﻟﻜﺘﺭﻭﻨﻴـﺔ ﺒـﺸﻜل
ﺨﺎﺹ ﻴﻜﻭﻥ ﻨﻘل ﺍﻻﻫﺩﺍﻑ ﺒﻤﺜﺎﺒﺔ ﺍﺸﺎﺭﺓ ﺍﻟﻰ ﺠﻤﻴﻊ ﺍﻟﻌﺎﻤﻠﻴﻥ ﺒﻀﺭﻭﺭﺓ ﺘﻁﺒﻴﻕ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺤﺎﺴﻤﺔ ﺍﺫﺍ ﺍﺭﻴـﺩ
ﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻨﺠﺎﺡ .ﻭﻋﻨﺩﻤﺎ ﻴﻔﻬﻡ ﺠﻤﻴﻊ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻫﺫﻩ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﻴﺴﺘﻁﻴﻌﻭﻥ ﺒـﺩﻭﺭﻫﻡ
ﺘﺤﺩﻴﺩ ﺍﻫﺩﺍﻑ ﻓﺭﻋﻴﺔ ﻷﺴﻨﺎﺩ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻌﺎﻤﺔ ﻟﻭﺤﺩﺓ ﺍﻻﻋﻤﺎل .ﻭﻜﻤﺤﺎﻭﻟﺔ ﻟﻨﺸﺭ ﺍﻟﺒﻁﺎﻗﺔ ﻟﻠﺘﺤﻜﻡ ﺒﺘﻐﻴـﺭ
ﺍﻟﻤﻨﻅﻤﺔ ﻴﻨﺒﻐﻲ ﻋﻠﻰ ﺍﻻﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﺘﺤﺩﻴﺩ ﺍﻫﺩﺍﻑ ﻤﻘﺎﻴﻴﺱ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻭﻟﻤـﺩﺓ ﺘﺘـﺭﺍﻭﺡ ﻤـﺎﺒﻴﻥ ) ( 3-5
ﺴﻨﻭﺍﺕ .ﻭﻋﻨﺩ ﺘﺤﻘﻴﻕ ﺫﻟﻙ ﺴﺘﺅﺩﻱ ﺍﻟﻰ ﺘﻭﺠﻴﻪ ﻋﻤﻠﻴﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ﻨﺤﻭ ﺍﻟﻭﺼﻭل ﺍﻟﻰ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﻤﺭﻏﻭﺒﺔ ﻜﻤﺎ
ﻭﻴﺅﺩﻱ ﺍﻟﻰ ﺘﻤﻜﻴﻥ ﺍﻟﻤﻨﻅﻤﻪ ،ﻜﻤﺎ ﺍﻜﺩ ﺫﻟﻙ ) ( Goh , 2000: 3ﺍﻟﻰ ﺍﻨﻬﺎ ﺴﺘﺅﺩﻱ ﺍﻟﻰ ﺘﻤﻜـﻴﻥ ﺍﻟﻤﻨﻅﻤـﺔ
ﻤﻥ-:
ﺃ -ﻗﻴﺎﺱ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﺘﻲ ﺘﺭﻏﺏ ﺍﻟﻤﻨﻅﻤﺔ ﺒﺘﺤﻘﻴﻘﻬﺎ ﻭﻷﻤﺩ ﻁﻭﻴل.
ﺏ-ﺘﻭﻓﻴﺭ ﺍﻟﻤﻭﺍﺭﺩ ﻟﺘﺤﻘﻴﻕ ﻫﺫﻩ ﺍﻟﻨﺘﺎﺌﺞ.
ﺝ -ﺘﺤﺩﻴﺩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻸﻤﺩ ﺍﻟﻘﺼﻴﺭ.
ﺍﻟﻌﻤﻠﻴﺔ ﺍﻻﺩﺍﺭﻴﺔ ﺍﻻﺨﻴﺭﺓ ﻫـﻲ ﺍﻋـﺩﺍﺩ ﺍﻟﺒﻁﺎﻗـﺔ ﻜﺄﻁـﺎﺭ ﻟﻠـﺘﻌﻠﻡ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ (Strategic
) ،Learningﻭﺘﻌ ﺩ ﻫﺫﻩ ﺍﻟﻌﻤﻠﻴﺔ ﻋﻤﻠﻴﺔ ﺍﺒﺩﺍﻋﻴﺔ ﺍﺫ ﺘﻭﻓﺭ ﺍﻟﻘﺩﺭﺓ ﻋﻠﻰ ﺘﻌﻠﻡ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠﻰ ﺠﻤﻴﻊ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ،
ﻼ ﻋﻥ ﺩﻭﺭﻫﺎ ﻓﻲ ﺘﻤﻜﻴﻥ ﺍﻟﻤﺩﻴﺭﻴﻥ ﻭﺍﻟﻤﺸﺭﻓﻴﻥ ﻤﻥ ﺭﻗﺎﺒﺔ ﻭﺘﻌﺩﻴل ﻭﺘﻨﻔﻴﺫ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺘﻬﻡ ﻭﺍﺠـﺭﺍﺀ ﻫﺫﺍ ﻓﻀ ﹰ
ﺘﻐﻴﻴﺭﺍﺕ ﺍﺴﺎﺴﻴﺔ ﻓﻲ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻨﻔﺴﻬﺎ ﺍﺫﺍ ﻜﺎﻥ ﺫﻟﻙ ﻀﺭﻭﺭﻴﹰﺎ.
ﻭﻓﻴﻤﺎ ﻴﺄﺘﻲ ﺇﻨﻤﻭﺫﺝ ﺍﻁﺎﺭ ﻋﻤل ﻟﻜﻴﻔﻴﺔ ﺘﺼﻤﻴﻡ ﺍﻟﺒﻁﺎﻗﺔ ﺤﻴﺙ ﻗـﺩﻡ ﻤﺭﻜـﺯ ﺍﻟـﺼﺤﺔ ﺍﻻﻜﺎﺩﻴﻤﻴـﻪ
Academic Health Centersﻓﻲ ﺍﻟﻭﻻﻴﺎﺕ ﺍﻟﻤﺘﺤﺩﺓ ﻭﻜﻨﺩﺍ.( Rimar&et al.,2000:4-5) :
ﺃ -ﺘﺤﺩﻴﺩ ﺍﻟﻤﻬﻤﺔ Determine Your Missionﻭﻫﺫﻩ ﺘﺘﻀﻤﻥ:
-1ﺠﻌﻠﻬﺎ ﻤﺤﺩﺩﺓ )(Make it specific
ﺍﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﻴﺠﺏ ﺍﻥ ﺘﺤﺩﺩ ﻓﻘﻁ ﺍﻻﻫﺩﺍﻑ ﺍﻟﻀﺭﻭﺭﻴﺔ ﻟﻠﻤﻬﻤﺔ ﻓﻴﺠـﺏ ﺍﻥ ﺘﻭﻀـﺢ ﻫـﺫﻩ
ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﺴﺅﺍل ﺒﺸﻜل ﻤﺘﻜﺭﺭ ﻤﺎﺫﺍ ﻨﻌﻨﻲ ﺒﻬﺎ ؟ ﻭﻤﻥ ﺜﻡ ﺘﻨﻘﺢ ﻋﻨﺎﺼﺭ ﺍﻟﺒﻁﺎﻗﺔ.
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-2ﺠﻌﻠﻬﺎ ﻭﺍﻗﻌﻴﺔ ) ( Make it realistic
ﺍﻻﻫﺩﺍﻑ ﻏﻴﺭ ﺍﻟﻭﺍﻗﻌﻴﺔ ﻭﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻐﺎﻤﻀﺔ ﺴﻭﻑ ﺘﺜﺒﺕ ﺍﻨﻬﺎ ﻏﻴﺭ ﻤﺅﺜﺭﺓ.
-3ﺠﻌﻠﻬﺎ ﺘﻘﻊ ﺒﺎﻟﻔﻌل ) ( Make it happen
ﻴﺠﺏ ﺍﻥ ﺘﺴﺄل ﻜل ﻤﻨﻅﻤﺔ :ﻜﻴﻑ ﺴﺘﻨﺠﺯ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺘﻬﺎ؟ ﻭﺍﺫﺍ ﻤﺎ ﻁﻭﺭﺕ ﺒـﺸﻜل ﺼـﺤﻴﺢ ﻓـﺎﻥ
ﺍﻻﺠﺎﺒﺔ ﻴﺠﺏ ﺍﻥ ﺘﺘﻀﻤﻨﻬﺎ ﺍﻟﺒﻁﺎﻗﺔ ﻨﻔﺴﻬﺎ.
ﺏ -ﺘﺤﺩﻴﺩ ﺍﻻﻫﺩﺍﻑ Determine Your objectives
ﺍﻥ ﺍﻫﺩﺍﻑ ﺍﻟﺒﻁﺎﻗﺔ ﺍﻻﺠﺎﺒﺔ ﻋﻥ ﺍﻻﺴﺌﻠﺔ ﺍﻟﺘﻲ ﻴﻔﺭﻀﻬﺎ ﻜل ﻤﻨﻅﻭﺭ ﺒﺸﻜل ﻤﺤـﺩﺩ ﻭﻭﺍﻗﻌـﻲ ﻗـﺩﺭ
ﻼ:
ﺍﻻﻤﻜﺎﻥ ،ﻤﺜ ﹰ
-1ﻜﻴﻑ ﻴﻨﻅﺭ ﺍﻟﻴﻨﺎ ﺍﻟﺯﺒﺎﺌﻥ ؟
-2ﻤﺎﻟﺫﻱ ﻴﺠﺏ ﺍﻥ ﻨﺘﻔﻭﻕ ﻓﻴﻪ ؟
-3ﻜﻴﻑ ﻴﻨﻅﺭ ﺍﻟﻴﻨﺎ ﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ ؟
-4ﻫل ﻴﻤﻜﻨﻨﺎ ﺇﻴﺠﺎﺩ ﺍﻟﻘﻴﻤﺔ ﻭﺍﻻﺴﺘﻤﺭﺍﺭ ﺒﺎﻴﺠﺎﺩﻫﺎ ؟
ﺠـ -ﺘﺤﺩﻴﺩ ﺍﻟﻤﻘﺎﻴﻴﺱ Determine Your Measures
ﺘﺘﻀﻤﻥ ﻤﺎﻴﺄﺘﻲ:
-1ﺘﺼﻤﻴﻡ ﻤﻘﻴﺎﺱ ﻟﻜل ﻫﺩﻑDesign a measure for each objective .
-2ﻋﺩﻡ ﺍﻟﺒﺤﺙ ﻋﻥ ﻤﻘﺎﻴﻴﺱ ﺘﺎﻤﺔ ﻭﺸﺎﻤﻠﺔ ﻋﻠﻰ ﺍﻻﻁﻼﻕ
Do not seek perfect or obsolutely comprehensive measuresﻤـﻊ ﺍﻟﺘـﺫﻜﻴﺭ ﺒﺎﻟﺒـﺩﺀ
ﺒﺎﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺘﻭﻓﺭﺓ ﻭﺍﻀﺎﻓﺔ ﻤﻘﺎﻴﻴﺱ ﺍﺨﺭﻯ ﺨﻼل ﺍﻟﻭﻗﺕ.
ﺩ– ﻤﻘﺎﺭﻨﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺒﺎﻟﻤﻬﻤﺔ Compare Your Strategy to Mission
ﻭﻴﺘﻡ ﺫﻟﻙ ﻤﻥ ﺨﻼل:
-1ﻭﻀﻊ ﻤﺨﻁﻁ ﻟﻸﻫﺩﺍﻑ ) (Diagram your objective
ﻭﺫﻟﻙ ﻤﻥ ﺨﻼل ﺘﻭﺠﻴﻪ ﺍﻻﺴﺌﻠﺔ ﺍﻻﺘﻴﺔ:
ﺃ -ﻫل ﺍﻻﻫﺩﺍﻑ ﻤﺘﺭﺍﺒﻁﺔ ؟
ﺏ -ﻫل ﺘﺩﻋﻡ ﺒﻌﻀﻬﺎ ﺍﻻﺨﺭ ؟
ﺝ -ﻫل ﺘﺒﻨﻰ ﻟﺘﻨﺠﺯ ﺍﻟﻤﻬﻤﺔ ؟
ﺩ -ﻫل ﻫﺫﻩ ﺤﻘﹰﺎ ﺭﺴﺎﻟﺘﻨﺎ ﺍﻭ ﻤﻬﻤﺘﻨﺎ ؟
-5ﺍﻟﻤﺯﺍﻴﺎ ﻭﺍﻟﻤﺤﺩﺩﺍﺕ ﺍﻟﻨﻅﺭﻴﺔ ﻭﺍﻟﺘﻁﺒﻴﻘﻴﺔ ﻟﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ.
ﺍﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻫﻲ ﻓﻜﺭﺓ ﻤﺘﻤﻴﺯﺓ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻷﻨﻬﺎ ﺘﺭﻜﺯ ﺍﻫﺘﻤـﺎﻡ ﺍﻻﺩﺍﺭﺓ ﻋﻠـﻰ
ﻤﻘﺎﻴﻴﺱ ﻗﻠﻴﻠﺔ ،ﻭﺘﻘﻴﻡ ﺠﺴﺭﹰﺍ ﻋﻠﻰ ﻤﺠﺎﻻﺕ ﻭﻅﻴﻔﻴﺔ ﻤﺨﺘﻠﻔﺔ .ﻭﻟﻜﻨﻬﺎ ﻓﻲ ﻨﻔﺱ ﺍﻟﻭﻗﺕ ﻨﺎﻟﺕ ﺒﻌﺽ ﺍﻻﻨﺘﻘـﺎﺩﺍﺕ
ﺍﻭﺍﻟﻤﺤﺩﺩﺍﺕ .ﻭﺃﺩﻨﺎﻩ ﻤﻨﺎﻗﺸﺔ ﻷﻫﻡ ﻫﺫﻩ ﺍﻟﻤﺯﺍﻴﺎ ﻭﺍﻟﻤﺤﺩﺩﺍﺕ:
ﻤﺯﺍﻴﺎ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
ﺍﻥ ﻤﺎ ﺘﻡ ﺘﻭﻜﻴﺩﻩ ﻓﻲ ﺍﻟﻔﻘﺭﺍﺕ ﺍﻟﺴﺎﺒﻘﺔ ،ﻫﻲ ﺍﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻨﻅﺎﻡ ﻗﻴﺎﺱ ﻟﻸﺩﺍﺀ ﺤـﺩﺩ
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ﻋﻴﻭﺏ ﺍﻨﻅﻤﺔ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﺍﻟﺘﻲ ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻘﻁ ،ﻭﺫﻟﻙ ﻤﻥ ﺨﻼل ﺘﻀﻤﻴﻨﻬﺎ ﺜﻼﺜﺔ
ﺍﺼﻨﺎﻑ ﻗﻴﺎﺴﻴﺔ ﺍﻀﺎﻓﻴﺔ ﻏﻴﺭ ﻤﺎﻟﻴﺔ ﻭﺍﻟﻨﺘﻴﺠﺔ ﻜﺎﻨﺕ ﺒﻁﺎﻗﺔ ﺘﺘﺭﺠﻡ ﺭﺅﻴﺔ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺤـﺩﺓ ﺍﻟﻌﻤـل ﺍﻟـﻰ
ﺍﻫﺩﺍﻑ ﻭﻤﻘﺎﻴﻴﺱ ﻓﻲ ﺍﺭﺒﻌﺔ ﻤﺠﺎﻻﺕ ﻤﺘﻨﻭﻋﺔ ) ﺍﻟﺯﺒﻭﻥ ،ﻤﺎﻟﻲ ،ﻋﻤﻠﻴﺎﺕ ﺩﺍﺨﻠﻴﺔ ،ﻨﻤﻭ ﻭﺍﺒﺩﺍﻉ ( .ﻭﻟﻌل ﻤـﻥ
ﺍﻟﻤﻔﻴﺩ ﺫﻜﺭﻩ ﻫﻨﺎ ﺍﻥ ﻫﻨﺎﻙ ﺍﻜﺜﺭ ﻤﻥ ﻤﺯﻴﺔ ﺘﺘﻤﺘﻊ ﺒﻬﺎ ﻫﺫﻩ ﺍﻟﻁﺭﻴﻘﺔ ﻓﻲ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻤﻨﻬﺎ ﻤﻴﺯﺘﺎﻥ ﺭﺌﻴـﺴﺘﺎﻥ
ﺫﻜﺭﻫﻤﺎ.( Akkermans & Vanorschot ,2002:2-4 ) :ﻭﻫﻤﺎ:
ﺃ -ﻓﺤﺼﻬﺎ ﺍﻋﺩﺍﺩ ﻗﻠﻴﻠﺔ ﻤﻥ ﺍﻟﻤﺅﺸﺭﺍﺕ :ﻤﺅﺸﺭﺍﺕ ﺃﺩﺍﺀ ﻗﻠﻴﻠﺔ ﺒﺤﺎﺠﺔ ﻷﻥ ﻴﺘﻡ ﻓﺤﺼﻬﺎ ﻋﻠـﻰ ﻭﻓـﻕ ﻫـﺫﻩ
ﺍﻟﺒﻁﺎﻗﺔ ،ﻭﺍﻨﻬﺎ ﺘﺼﻑ ) (3-5ﻤﻘﺎﻴﻴﺱ ﻴﺠﺏ ﺍﻥ ﺘﺼﻤﻡ ﻟﻜل ﻤﻨﻅﻭﺭ ﻤﻥ ﻤﻨﻅﻭﺭﺍﺘﻬﺎ ﺍﻻﺭﺒﻌﺔ .ﻭﺒﺫﻟﻙ ﻓﻬﻲ
ﺘﺠﺒــــﺭ ﺍﻟﻤﺩﻴﺭﻴﻥ ﻋﻠﻰ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﻤﺠﺎﻻﺕ ﺍﻷﺩﺍﺀ ﺍﻻﺭﺒﻌﺔ ﻓﻘﻁ ،ﻭﻀﻤﻥ ﻜل ﻤﺠﺎل ﻴﺘﻡ ﺍﻟﺘﺭﻜﻴﺯ
ﻋﻠﻰ ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺭﺌﻴﺴﺔ .ﻭﻤـﻥ ﻭﺠﻬﺔ ﻨﻅـﺭ ﻤﻌﺭﻓﻴــﺔ ﻓﺎﻥ ﻫﺫﻩ ﺍﻟﻤﻴــﺯﺓ ﺘﻌﻜﺱ ﺍﻟﻭﻀﻭﺡ
ﻭﺍﻟﺘﺤﺴﻴـــﻥ ﻭﺍﻟﻤﻨﻔﻌـــــﺔ ﺍﻟﻜﺒﻴـــــﺭﺓ ﻟﻠﺒﻁﺎﻗــــــﺔKaplan & Norton , ).
.( 2000:5
ﺏ -ﺍﻨﻬﺎ ﺘﺨﺩﻡ ﻜﺠﺴﺭ ﻋﻠﻰ ﺤﻘﻭل ﺍﻟﻤﻌﺭﻓﺔ ﺍﻟﻤﺨﺘﻠﻔﺔ :ﺍﻥ ﻜﻼ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺘﻡ ﺘﻀﻤﻴﻨﻬﺎ
ﻼ ﻓـﻲ ﺤﻘـل ﺍﻟﻤﺤﺎﺴـﺒﺔ ﻓﻲ ﺍﻟﺒﻁﺎﻗﺔ ﻜﺫﻟﻙ ﻓﺎﻥ ﺍﻟﺒﺎﺤﺜﻴﻥ ﻤﻥ ﺤﻘﻭل ﺍﺩﺍﺭﻴﺔ ﻤﺨﺘﻠﻔﺔ ﺍﺨﺘﺒﺭﻭﺍ ﺍﻟﻔﻜﺭﺓ ﻤﺜ ﹰ
ﺍﻻﺩﺍﺭﻴﺔ ﺘــﻡ ﺩﺭﺍﺴﺔ ﻭﺘﻁﺒﻴﻕ ﺍﻟﺒﻁﺎﻗﺔ ﻤﻥ ﻗﺒل ) .( Newing , 1994:52ﻭﻜﺫﻟﻙ ﻓـﻲ ﺤﻘـل ﺍﺩﺍﺭﺓ
ﻼ ﻋﻥ ﺫﻟﻙ ﻓـﺎﻥ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻓﺎﻨﻬﺎ ﻗﺩ ﺍﺜﺒﺘﺕ ﻤﺭﻭﻨﺘﻬﺎ ) .( Mooraj&Oyon,1999:17ﻓﻀ ﹰ
ﺍﻟﻔﻜــﺭﺓ ﺘـــــﻡ ﺘﻁﺒﻴﻘﻬـــﺎ ﻟﻼﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺍﻨﻅﻤﺔ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ) Hudson&et al.,
.( 2001: 21
ﺍﻥ ﻫﺫﺍ ﺍﻻﻫﺘﻤﺎﻡ ﻭﺍﻻﺴﺘﻌﻤﺎل ﺍﻟﻨﺎﺠﺢ ﻟﻬﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻤﻥ ﺍﻟﺒﺎﺤﺜﻴﻥ ﻤﻥ ﻤﺨﺘﻠـﻑ ﺍﻟﺤﻘـﻭل ﺍﻟﻤﻌﺭﻓﻴـﺔ
ﻴﻭﻀﺢ ﺍﻨﻪ ﺒﺎﻻﻤﻜﺎﻥ ﺘﻭﺤﻴﺩ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻟﻤﺠﺎﻻﺕ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻓﻲ ﺒﻁﺎﻗﺔ ﺩﺭﺠﺎﺕ ﻭﺍﺤﺩﺓ.
ﻭﻟﻌل ﻤﻥ ﺍﻫﻡ ﺍﻟﻤﺯﺍﻴﺎ ﺍﻟﺘﻲ ﺭﻜﺯ ﻋﻠﻴﻬﺎ ﺍﻟﺒﺎﺤﺜﻭﻥ ﻫﻲ ﻤﻴﺯﺓ ﺍﻟﺘﻭﺍﺯﻥ ﻓﻲ ﺍﻟﺒﻁﺎﻗﺔ .ﻭﻟﻌل ﻤﻥ ﺍﻟﻤﻔﻴـﺩ
ﺫﻜﺭﻩ ﻫﻨﺎ ﻗﺒل ﻤﻨﺎﻗﺸﺔ ﻫﺫﻩ ﺍﻟﻤﻴﺯﺓ ﺍﻥ ﻨﻅﻡ ﻗﻴﺎﺱ ﻭﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﻟﻜﻲ ﺘﻜﻭﻥ ﻤﺘﻭﺍﺯﻨﺔ ﻴﺠﺏ ﺍﻥ:
).( Atkinson & et al. , 1997: 532-533
ﺃ -ﺘﻌﻜﺱ ﺍﻟﻔﻬﻡ ﻭﺍﻟﻭﻋﻲ ﺍﻟﺸﺎﻤل ﻟﻤﺴﺒﺒﺎﺕ ﺍﻷﺩﺍﺀ ﺍﻟﻨﺎﺠﺢ ﻟﺘﺤﻘﻴﻕ ﺍﻟﻐﺎﻴﺎﺕ ﺍﻻﺴﺎﺴـﻴﺔ ،ﻭﺍﻥ ﺘﻌـﺭﺽ ﻜـل
ﻤـــــﻥ ﺍﻷﺩﺍﺀ ﻭﻤﻭﺠﻬﺎﺘﻪ.
ﺏ -ﺘﻘﻴﺱ ﺍﻻﻭﺠﻪ ﻭﺍﻻﻨﺸﻁﺔ ﺍﻻﻜﺜـﺭ ﺍﻫﻤﻴـﺔ ﻓـﻲ ﺍﻟﻤﻨﻅﻤـﺔ ﻭﺍﻟﺘـﻲ ﺘـﺯﻭﺩ ﺍﻻﺩﺍﺭﺓ ﺒﺎﻟﻤﻘــــﺩﺭﺓ
ﺍﻟﻼﺯﻤــــﺔ ﻷﻨﺠـــﺎﺯ ﻭﺘﺤﻘﻴﻕ ﺍﻟﻐﺎﻴﺎﺕ ﺍﻻﺴﺎﺴﻴﺔ.
ﻜﻤﺎ ﺘﻡ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻟﺘﻭﺍﺯﻥ ﻷﻨﻪ ﻭﻟﻌﺩﺓ ﺴﻨﻭﺍﺕ ﻜﺎﻨﺕ ﺍﻨﻅﻤﺔ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺘﺭﻜﺯﻋﻠـﻰ ﺍﻟﻨﺘـﺎﺌﺞ
ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻲ ﺘﻌﻜﺱ ﺒﺼﻭﺭﺓ ﺭﺌﻴﺴﺔ ﻭﺠﻬﺔ ﻨﻅﺭ ﺍﻟﻤﺎﻟﻜﻴﻥ ،ﻭﻓﻲ ﻨﻬﺎﻴﺔ ﺍﻟﺜﻤﺎﻨﻴﻨﻴﺎﺕ ﺘﺤـﻭل ﺍﻻﻫﺘﻤـﺎﻡ ﺍﻟـﻰ
ﺍﻟﺯﺒﻭﻥ ﻭﺍﻟﻨﻭﻋﻴﺔ ﻭﺍﻟﺨﺩﻤﺎﺕ ﻭﺍﻫﻤل ﺠﺎﻨﺏ ﺍﻟﻤﺎﻟﻜﻴﻥ .ﻭﺍﺼﺒﺢ ﺒﺫﻟﻙ ﺍﻟﺘﺭﻜﻴﺯ ﻏﻴﺭ ﻤﺘﻭﺍﺯﻥ ﺍﻴـﻀﹰﺎ ﺍﻻﻤـﺭ
ﺍﻟﺫﻱ ﻭﺠﺩﺕ ﻤﻌﻪ ﺍﻟﻌﺩﻴﺩ ﻤﻥ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻨﻔﺴﻬﺎ ﻗﺩ ﻨﺠﺤﺕ ﻓﻲ ﺠﺎﻨﺏ ﺍﻟﻨﻭﻋﻴﺔ ﻭﺍﺭﻀﺎﺀ ﺍﻟﺯﺒـﻭﻥ ،ﻭﻟﻜﻨﻬـﺎ
ﺘﻌﺭﻀﺕ ﻟﻠﺨﺴﺎﺭﺓ ) .( Atkinson&et al.,1995:455ﻭﻟﻐﺭﺽ ﻤﻌﺎﻟﺠﺔ ﻨﻭﺍﺤﻲ ﺍﻟﻘﺼﻭﺭ ﻓﻲ ﺍﻟﻤﻘﺎﻴﻴﺱ
ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ،ﻓﻘﺩ ﺘﻡ ﺘﺼﻤﻴﻡ ﺍﻟﺒﻁﺎﻗﺔ ﻟﺘﺤﻘﻴﻕ ﺍﻟﺘﻭﺍﺯﻥ ﻓﻲ ﻋﺭﺽ ﻨﺘﺎﺌﺞ ﺍﻷﺩﺍﺀ ﻭﻗﻴﺎﺴﻪ ﻤـﻥ ﺨـﻼل ﺍﻻﻫـﺩﺍﻑ
ﺍﻟﻤﻁﻠﻭﺒﺔ ﻟﻠﻨﻅﺎﻡ ﻭﺍﺠﺭﺍﺀﺍﺕ ﺍﻻﻋﺩﺍﺩ ﻭﺍﻟﺘﻨﻔﻴﺫ ﻭﺍﻟﺘﺭﺍﺒﻁ ﺒﻴﻥ ﻤﺤﺎﻭﺭﻩ ﺍﻻﺭﺒﻌﺔ ﻭﺒﻴﻥ ﺍﻟﻐﺎﻴﺎﺕ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﺍﻟﻤﻁﻠﻭﺏ ﺘﺤﻘﻴﻘﻬﺎ .ﺍﻤﺎ ﺍﻟﺘﻭﺍﺯﻥ ﺍﻟﻤﻁﻠﻕ ﻓﻲ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻓﻴﻤﻜﻥ ﺍﻥ ﻴﺘﻀﺢ ﻤﻥ ﺨﻼل ﺍﺴـﺘﻌﻤﺎل ﺍﻟﺒﻴﺎﻨـﺎﺕ
ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻭﻋﻠﻰ ﻭﻓﻕ ﺍﻟﻤﺤﺎﻭﺭ ﺍﻟﺘﻲ ﺘﻀﻤﻨﺘﻬﺎ ﺍﻟﺒﻁﺎﻗﺔ.
ﻫﻜﺫﺍ ﻴﻼﺤﻅ ﺍﻥ ﻨﻅﺎﻡ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻴﺘﻤﺘﻊ ﺒﺎﻟﺘﻭﺍﺯﻥ ﻷﺤﺘﻭﺍﺌﻪ ﻋﻠﻰ ﻤﻘـﺎﻴﻴﺱ ﻁﻭﻴﻠـﺔ
ﺍﻻﻤﺩ .ﻜﻤﺎ ﻴﺘﻁﻠﺏ ﺍﺴﺘﻌﻤﺎل ﺒﻴﺎﻨﺎﺕ ﺫﺍﺕ ﻁﺒﻴﻌﺔ ﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﻤﺎﻟﻴﺔ ﻭﺒﺫﻟﻙ ﺍﺼﺒﺢ ﺘﻘـﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤـﺎﺕ
ﻴﻌﺘﻤﺩ ﻋﻠﻰ ﺘﺤﺩﻴﺩ ﻤﺅﺸﺭﺍﺕ ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴﻤﺔ ،ﻭﻓﻲ ﺍﺭﺒﻌﺔ ﺍﺒﻌﺎﺩ ﻤﺘﻨﻭﻋﺔ ﻜل ﺒﻌﺩ ﻴﻘﻴﺱ ﺠﺎﻨﺏ ﻤﻌﻴﻥ ﻤـﻥ
74
ﺍﻷﺩﺍﺀ ،ﻓﺎﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﻴﺘﻡ ﻗﻴﺎﺴﻪ ﻤﻥ ﺨﻼل ﻤﺅﺸﺭﺍﺕ ﺍﻟﺭﺒﺤﻴﺔ ،ﺍﻟﻘﻴﻤﺔ ﺍﻟﺴﻭﻗﻴﺔ ﻟﻠﺴﻬﻡ ....ﺍﻭ ﺃﻱ ﻤﺅﺸﺭﺍﺕ
ﺍﺨﺭﻯ ﻟﺘﻠﺒﻴﺔ ﺍﺤﺘﻴﺎﺠﺎﺕ ﺍﻟﻤﺎﻟﻜﻴﻥ ﻭﺤﻤﻠﺔ ﺍﻻﺴﻬﻡ .ﻭﺍﻴﻀﹰﺎ ﺭﻀﺎ ﺍﻟﺯﺒﻭﻥ ﺍﻟـﺫﻱ ﻴﺘﻤﺜـل ﺒﻘﻴـﺎﺱ ﺍﻟﻨﻭﻋﻴـﺔ
ﻟﻠﻤﻨﺘﺠﺎﺕ ﻭﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﻤﻘﺩﻤﺔ ﻭﺍﻟﻜﻠﻔﺔ ﻭﺍﻻﺴﻌﺎﺭ ﺍﻟﻤﻨﺨﻔﻀﺔ ﻭﻜﺫﻟﻙ ﻜﻔﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍﻨﺠﺎﺯ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ.
ﻭﺍﺨﻴﺭﹰﺍ ﺍﻟﻘﺎﺒﻠﻴﺔ ﻋﻠﻰ ﺍﻟﺘﻁﻭﻴﺭ ﻭﺍﺴﺘﺨﺩﺍﻡ ﺍﻟﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ ﻟﺘﺤﻘﻴـﻕ ﺍﻻﻫـﺩﺍﻑ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤـﺴﺘﻘﺒﻠﻴﺔ
ﻟﻠﻤﻨﻅﻤﺔ.
ﻼ ﻋﻥ ﺫﻟﻙ ﻫﻨﺎﻙ ﻤﺯﺍﻴﺎ ﺍﺨﺭﻯ ﺘﺘﻤﺘﻊ ﺒﻬﺎ ﺍﻟﺒﻁﺎﻗﺔ ﻭﺍﻟﺘﻲ ﺘﻤﻴﺯﻫﺎ ﻋﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺨﺭﻯ.
ﻓﻀ ﹰ
ﺃ -ﺃﻨﻬﺎ( Powell&McGure ,2000:1-3) :
• ﺘﺭﺘﺒﻁ ﻤﺒﺩﺌﻴﹰﺎ ﺒﺨﻁﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻜﺜﺭ ﻤﻨﻬﺎ ﺒﺭﺴﺎﻟﺘﻬﺎ.
• ﺘﺭﻜﺯﻋﻠﻰ ﺍﻻﻨﺸﻁﺔ ﺍﻜﺜﺭ ﻤﻨﻬﺎ ﻋﻠﻰ ﺍﻟﻤﺨﺭﺠﺎﺕ ﻭﺍﻟﻨﺘﺎﺌﺞ.
• ﻤﻘﺎﻴﻴﺴﻬﺎ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺍﻥ ﺘﺭﺍﺠﻊ ﺒﺎﺴﺘﻤﺭﺍﺭ ﻭﺒﺸﻜل ﻤﻘﺒﻭل ﺸﻬﺭﻴﹰﺎ ﺍﻭ ﻓﺼﻠﻴﹰﺎ.
• ﻤﻘﺎﻴﻴﺴﻬﺎ ﺘﺸﺘﻕ ﻋﻥ ﺨﻁﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.ﻭﺍﻟﺘﻲ ﺘﻘﺩﻡ ﺨﻁـﻭﺍﺕ ﻤﺤـﺩﺩﺓ ﻟﻜﻴﻔﻴـﺔ ﺘﺤﻘﻴـﻕ
ﺍﻻﻫﺩﺍﻑ.
ﺏ -ﻴﻤﻜﻥ ﺍﻟﻨﻅﺭ ﺍﻟﻰ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﻜﻁﺭﻴﻘﺔ ﻨﺤﻭ ﺍﻻﻋﻠﻰ – ﺍﻻﺩﻨـــﻰ ﺍﻭ ﻁﺭﻴﻘﺔ ﺘﻌﺎﻗﺒﻴـﺔ ﺒﻁﺭﻴـﻕ
ﻭﺍﺤﺩ ﻜﻭﻨﻬﺎ ﺘﺤــــــﺎﻭل ﺼــــﺏ ﻤﻔﺎﻫﻴــــﻡ ﺍﻻﻫـــــــﺩﺍﻑ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﻟﻠﻤﻨﻅﻤــــــﺔ ﻓــــــــــﻲ ﻤﻘــﺎﻴﻴﺱ ﻗﺎﺒﻠـــــﺔ ﻟﻠﻘﻴــــــﺎﺱ ) Shymark
.( Corporation ,2001:29
ﺠـ -ﺍﻨﻬﺎ ﺘﺭﺘﺒﻁ ﺒﺸﻜل ﻤﺒﺎﺸﺭ ﺒﻌﻤﻠﻴﺔ ﺍﻟﻔﺤﺹ ﺍﻟﺒﻴﺌﻲ ، Environment Scanningﻭﻴﺘﻡ ﺫﻟﻙ ﻤـﻥ
ﺨﻼل ﺴﻠﺴﻠﺔ ﻤﻥ ﺍﻟﺒﺎﺭﺍﻤﻴﺘﺭﺍﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺍﻟﺘﻲ ﺘﺘﻤﺜل ﺒﻤﺠﺎﻻﺘﻬﺎ ﺍﻻﺭﺒﻌﺔ .ﻭﻜل ﻤﺠﺎل ﻴﻤﻜﻥ ﺍﻥ ﻴﺘﺤﻠل ﺍﻟﻰ
ﻤﻘﺎﻴﻴﺱ ﻓﺭﻋﻴﺔ ﻭﺍﻟﺫﻱ ﻴﻤﻴﺯ ﻫﺫﻩ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻨﻬﺎ ﻻ ﺘﺼﺏ ﻓﻲ ﺤﺠﺭ ﻓﻘﺩ ﺘﺘﻐﻴﺭ ﺍﻟﻰ ﺩﺭﺠﺔ ﻤﻌﻴﻨـﺔ ﻤـﻥ
ﻤﻨﻅﻤـــــﺔ ﺍﻟﻰ ﺍﺨﺭﻯ .ﻭﺍﻥ ﺍﻟﻤﺠﻤﻭﻋﺔ ﺍﻟﻔﺭﻋﻴﺔ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻴﻤﻜـﻥ ﺍﻟﻨﻅـﺭ ﺍﻟﻴﻬــــــﺎ
ﻜﻤﺅﺸﺭﺍﺕ ﺃﺩﺍﺀ ﺭﺌﻴﺴﺔ ﺍﻭ ﻤﻘـــﺎﻴﻴﺱ ﻟﻠﻨﺠﺎﺡ ) .( Ceoreview,2002:13ﻜﻤــــﺎ ﺍﻥ ﻫـﺫﻩ
ﺍﻟﻤﺅﺸﺭﺍﺕ ﺘﺭﺘﺒﻁ ﻤﻌﹰﺎ ﻓﻲ ﺴﻠﺴﻠـــﺔ ﺴﺒﺒﻴﺔ .ﻓﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻟﻨﻤﻭ ﺍﻟﻤﻨﻅﻤﻲ ﺘـﺅﺜﺭ ﻓـﻲ ﻤﻘـﺎﻴﻴﺱ
ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﺍﻟﺘﻲ ﺒﺩﻭﺭﻫﺎ ﺘﺅﺜﺭ ﻓــــﻲ ﻤﻘـــﺎﻴﻴﺱ ﻤﻨﻅﻭﺭ ﺍﻟﺯﺒﻭﻥ ﺍﻟﺘﻲ ﺘﻭﺠﻪ ﺍﻟﻤﻘـﺎﻴﻴﺱ
ﺍﻟﻤﺎﻟﻴﺔ ).(Cobbold&Lawrie,2002:5
ﻤﺤﺩﺩﺍﺕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ:
ﺒﻌﺩ ﺍﻟﻨﺠﺎﺤﺎﺕ ﺍﻟﺘﻲ ﺤﻘﻘﺘﻬﺎ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺍﻻ ﺍﻥ ﻫﻨﺎﻙ ﻋﺩﺩ ﻤﻥ ﻨﻘﺎﻁ ﺍﻟﻀﻌﻑ ﺍﻟﺘﻲ ﺘﻡ
ﺘﺤﺩﻴﺩﻫﺎ ﻓﻲ ﻤﻨﻅﻭﺭﺍﺘﻬﺎ ﻭﺍﻟﺘﻲ ﺘﺘﻤﺜل ﺒـ( Akkermans & Vanorschot , 2002: 3-4 ) :
ﺃ -ﺍﻟﺴﺒﺒﻴﺔ ﺍﺤﺎﺩﻴﺔ ﺍﻻﺘﺠﺎﻩ ﺍﻟﻤﺒﺴﻁﺔ ﺠﺩﹰﺍ )(Undireetional causality too simplistic
ﺍﻥ ﺍﺴﺘﻌﻤﺎل ﺍﻟﻌﻼﻗﺎﺕ ﺍﻟﺴﺒﺒﻴﺔ ﻴﻨﻅﺭ ﺍﻟﻴﻬﺎ ﻜﻤﺸﻜﻠﺔ ﻷﻨﻬﺎ ﻻ ﺘﻠﺒﻲ ﻓﻜـﺭﺓ ﺍﻟﻌﻭﺍﻤـل ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﺍﻟﻤﺠﻤﻌﺔ .ﻭﻴﻌﺘﻘﺩ ﻜل ﻤﻥ ) ( Warren&Langley,1999:50ﺒﺎﻥ ﺍﻟﻌﻼﻗﺔ ﻫﻲ ﺍﻜﺜﺭ ﻤﻥ ﻜﻭﻨﻬﺎ ﻋﻼﻗـﺔ
ﺴﺒﺒﻴﺔ ﺍﺤﺎﺩﻴﺔ ﺍﻻﺘﺠﺎﻩ.
ﺏ-ﻋـﺩﻡ ﻓﺼﻠﻬﺎ ﻟﻠﺴـﺒﺏ ﻭﺍﻟﻨﺘﻴﺠﺔ ﻓﻲ ﺍﻟﻭﻗـﺕ ﻨﻔﺴـﻪ Does not separate cause and effect
in time
ﺍﻥ ﺍﻟﺒﻌﺩ ﺍﻟﺯﻤﻨﻲ ﻟﻴﺱ ﺠﺯﺀ ﻤﻥ ﺍﻟﺒﻁﺎﻗﺔ ،ﻭﺫﻟﻙ ﻷﻨﻪ ﻓﻲ ﺒﻌﺽ ﻋﻼﻗﺎﺕ ﺍﻟﺴﺒﺏ ﻭﺍﻟﻨﺘﻴﺠﺔ ﻴﻅﻬﺭ
ﺘﻠﻜﺅ ﺒﻴﻨﻬﻤﺎ ﻭﻫﺫﺍ ﻏﻴﺭ ﻤﻭﻀﺢ ﻓﻲ ﺍﻟﺒﻁﺎﻗﺔ ﻁﺎﻟﻤﺎ ﺍﻨﻬﺎ ﺘﻘﻴﺱ ﺍﻟﺴﺒﺏ ﻭﺍﻟﺘﺄﺜﻴﺭ ﻓﻲ ﻨﻔﺱ ﺍﻟﻭﻗﺕ.
75
ﺠـ -ﻟﻴﺴﺕ ﻫﻨﺎﻟﻙ ﺁﻟﻴﺔ ﻟﻠﺘﺜﺒﺕ )(No mechanisms for validation
ﺍﻥ ﺍﻟﺒﻁﺎﻗـــﺔ ﻻ ﺘﻭﻓـــﺭ ﺁﻟﻴـــﺔ ﻟﻠﺤﻔــﺎﻅ ﻋﻠـــﻰ ﻤﻼﺌﻤــــﺔ ﺍﻟﻤﻘـــﺎﻴﻴﺱ
ﻼ ﻋﻥ ﺫﻟﻙ ﺒﻴﻥ ﻜل ﻤـــــــﻥ ) ( Hudson & et al., 2001:2ﺍﻥ ﻤـﺸﻜﻠﺔ ﺍﻟﻤـﺩﻴﺭﻴﻥ ﻭﻓﻀ ﹰ
ﺒﺎﻋﺘﻤﺎﺩ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻟﻴﺴﺕ ﺘﺤﺩﻴﺩ ﻤﺎ ﻴﻘﺎﺱ ﺒل ﺍﻟﺴﻌﻲ ﻟﺘﻘﻠﻴل ﻗﺎﺌﻤﺔ ﺍﻟﻤﻘﺎﻴﻴﺱ ،ﻭ ﻤﻥ ﺜﻡ ﻓﺈﻥ ﺍﻟﻤﻴـﺯﺓ ﺍﻟﺘـﻲ
ﺘﺘﻤﺘﻊ ﺒﻬﺎ ﺍﻟﺒﻁﺎﻗﺔ ﻓﺤﺹ ﻤﻘﺎﻴﻴﺱ ﻗﻠﻴﻠﺔ ﻗﺩ ﺘﺼﺒﺢ ﻤﺤﺩﺩﹰﺍ ﻋﻨﺩﻤﺎ ﻻ ﻴﺘﻡ ﺍﺨﺘﻴﺎﺭ ﺍﻻﻋﺩﺍﺩ ﺍﻟﻤﻨﺎﺴﺒﺔ ﻤﻨﻬﺎ.
ﺩ -ﻋﺩﻡ ﻜﻔﺎﻴﺔ ﺍﻟﺭﺒﻁ ﺒﻴﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ
)(Insufficient Links between strategy and operations
ﺍﺜﺒﺕ ) ( Mooraj & Oyon , 1999: 49ﺍﻥ ﺍﻟﺒﻁﺎﻗﺔ ﺘﻔﺸل ﺒﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻜﻌﻤﻠﻴﺔ ﻟﻜﻭﻨﻬﺎ ﺘﺭﻜﺯ
ﻻ ﻋﻠﻰ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﻋﻠﻰ – ﺍﻻﺴﻔل ،ﻭﺍﻨﻬﺎ ﺘﻔﺘﻘﺭ ﺍﻟﻰ ﺍﻟﺘﺭﺍﺒﻁ ﺒﻴﻥ ﺒﻁﺎﻗﺔ ﺍﻟـﺩﺭﺠﺎﺕ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻭ ﹰ
ﻋﺎﻟﻴﺔ ﺍﻟﻤﺴﺘﻭﻯ ﻭﺒﻴﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺫﺍﺕ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﺘﺸﻐﻴﻠﻲ.
ﻫـ -ﺘﺭﻜﺯ ﻋﻠﻰ ﺍﻟﺩﺍﺨل ﺒﺸﻜل ﻜﺒﻴﺭ ) (Too internally focused
ﺍﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻗﺩ ﺘﻌﺭﻑ ﺒﺼﻭﺭﺓ ﻀﻴﻘﺔ ﺠﺩﹰﺍ ﻭﺍﻟﻜﺜﻴﺭ ﻴﻨﺎﻗﺵ ﺒﺎﻨﻬﺎ ﻻﺘﻤﺜل ﺴﻠـﺴﻠﺔ
ﻤﻭﺴﻌﺔ ﻟﻠﻘﻴﻤﺔ ﺍﻟﺘﻲ ﻓﻴﻬﺎ ﻴﺴﻠﻁ ﺍﻟﻀﻭﺀ ﻋﻠﻰ ﺍﺴﻬﺎﻤﺎﺕ ﺍﻟﻤﺴﺘﺨﺩﻡ ﺍﻭ ﺍﻟﻤﺠﻬﺯ .ﻭﺍﻟﺒﻌﺽ ﺍﻻﺨﺭ ﻴﺫﻜﺭ ﺒﺎﻨﻬـﺎ
ﻏﻴﺭ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺍﻻﺠﺎﺒﺔ ﻋﻠﻰ ﺍﺤﺩ ﺍﻻﺴﺌﻠﺔ ﺍﻻﺴﺎﺴﻴﺔ ﺍﻟﺘﻲ ﺘﻭﺠﻪ ﻟﻠﻤﺩﻴﺭﻴﻥ ﻤﺜل ﻤﺎﺫﺍ ﻴﻔﻌـل ﺍﻟﻤﻨﺎﻓـﺴﻭﻥ ؟
ﻭﻜﻤﺎ ﺍﺸﺎﺭ ﺍﻟﺒﻌﺽ ﺍﻟﻰ ﺍﻥ ﻨﻘﻁﺔ ﺍﻟﻀﻌﻑ ﺍﻻﺴﺎﺴﻲ ﻟﻠﺒﻁﺎﻗﺔ ﺘﻨﺒﻊ ﻤﻥ ﺍﻟﺘﺄﺜﻴﺭﺍﺕ ﺍﻟﺴﻠﺒﻴﺔ ﻟﻸﻓﻜﺎﺭ ﺍﻟـﻀﻌﻴﻔﺔ
ﺍﻟﻤﺭﺘﺒﻁﺔ ﺒﺎﻟﺘﻐﻴﺭﺍﺕ ﻓﻲ ﺍﻟﺘﺼﻤﻴﻡ ﺍﻻﺼﻠﻲ ﻟﻠﺒﻁﺎﻗﺔ ﻭﺍﻟﺘﻲ ﺘﻅﻬﺭ ﺒﺎﺴﺘﻤﺭﺍﺭ ﻋﻨﺩ ﺍﻟﺘﻨﻔﻴﺫ ،ﻭﻋﺎﺩﺓ ﻤـﺎ ﺘﻜـﻭﻥ
ﺒﺸﻜل ﺍﻀﺎﻓﺔ ﺍﻭ ﺤﺫﻑ ﻟﻠﻤﻨﻅﻭﺭﺍﺕ ﺍﻭ ﺘﻐﻴﺭ ﻭﺼﻑ ﺍﻟﻤﻜﻭﻨﺎﺕ ﻭﺍﺴﺘﻌﻤﺎل ﻋﻤﻠﻴﺎﺕ ﻏﻴﺭ ﻓﺎﻋﻠﺔ ﻓﻲ ﺍﺨﺘﻴـﺎﺭ
ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﺘﻲ ﺘﺘﻀﻤﻨﻬﺎ ﺘﻠﻙ ﺍﻟﺒﻁﺎﻗﺔ ) .( Batler & et al., 1997:5
ﻋﻠﻰ ﺍﻟﺭﻏﻡ ﻤﻥ ﻜل ﺘﻠﻙ ﺍﻟﻤﺤﺩﺩﺍﺕ ﻓﺎﻟﺒﺎﺤﺜﺔ ﺘﺭﻯ ﻤﻥ ﺠﺎﻨﺒﻬﺎ ﺍﺠﺎﺒﺎﺕ ﻋﻠﻴﻬﺎ ﻟﺘﻌﻜﺱ ﻭﺠﻬﺔ ﺍﻟﻨﻅـﺭ
ﺍﻟﻤﻌﻭﻟﺔ ﻋﻠﻰ ﺍﻫﻤﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻭﻜﻤﺎ ﻴﺄﺘﻲ:
ﺃ -ﺍﻥ ﻋﻼﻗﺎﺕ ﺍﻟﺴﺒﺏ ﻭﺍﻟﺘﺎﺜﻴﺭ ﻭﺍﻀﺤﺔ ﻓﻲ ﺍﻟﻤﺤﺎﻭﺭ ﺍﻻﺭﺒﻌﺔ ﺍﻟﻤﻘﺘﺭﺤﺔ ،ﺍﺫ ﺍﻥ ﻤﺎ ﻴﺘﻡ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻴـــﻪ
ﻓــــﻲ ﻤﺤﻭﺭ ﻤﻌﻴﻥ ﻴﻤﻜﻥ ﺒﻴﺎﻥ ﺘﺄﺜﻴﺭﻩ ﻓﻲ ﺍﻟﻤﺤﺎﻭﺭ ﺍﻻﺨﺭﻯ ﻭﻫﻜﺫﺍ .ﻜﻤﺎ ﺍﻥ ﺍﻟﺒﻌﺩ ﺍﻟﺯﻤﻨـﻲ ﻟﻬـﺫﺍ
ﺍﻟﻤﻘﻴﺎﺱ ﻴﻤﻜـــﻥ ﺍﻟﻘﻭل ﻋﻨﻪ ﺒﺎﻨﻪ ﺫﻭ ﺍﻤﺩ ﻁﻭﻴـل ﻭﻟـﻴﺱ ﻟﻸﻤـﺩ ﺍﻟﻘـﺼﻴﺭ ،ﺍﺫ ﺍﻥ ﺍﻻﺜــــﺭ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻤﺎ ﻴﺘﻡ ﺍﻟﻌﻤل ﺒــﻪ ﻀﻤـــﻥ ﻤﺤﺎﻭﺭ ﺍﻟﺒﻁﺎﻗﺔ ﻴﻤﻜﻥ ﺍﻥ ﻴﻜﻭﻥ ﻭﺍﻀﺤﹰﺎ ﻀﻤﻥ ﺍﻻﻤـﺩ
ﺍﻟﺒﻌﻴﺩ.
ﺏ -ﺍﻥ ﻤﺎ ﺘﻡ ﺍﻗﺘﺭﺍﺤﻪ ﻤﻥ ﻤﺤﺎﻭﺭ ﻀﻤــﻥ ﺍﻟﺒﻁﺎﻗﺔ ﻴﻤﻜﻥ ﺍﻥ ﻴﺘﻡ ﺘﻐﻴﻴﺭﻩ ﻟﻴﻼﺌﻡ ﻁﺒﻴﻌﺔ ﺍﻟﻨﺸﺎﻁ ﺍﻟﻤﻁﻠﻭﺏ
ﺘﻘﻭﻴﻤﻪ ،ﺍﺫ ﻻ ﻴﻭﺠﺩ ﺜﺒﺎﺕ ﻓﻲ ﺍﻟﻤﺤﺎﻭﺭ ،ﻭﺍﻨﻤﺎ ﻫﻨﺎﻟﻙ ﻤـﺭﻭﻨﺔ ﻓﻲ ﺍﺴﺘﻌﻤﺎل ﺍﻟﻤﺅﺸـﺭﺍﺕ ﺍﻟﺘـﻲ ﺘﻼﺌـﻡ
ﺍﻟﻨﺸﺎﻁ ﺍﻟﻤﻌﻨﻲ .ﻜﻤﺎ ﺍﻨﻪ ﻴﻤﻜﻥ ﺘﻜﻴﻴﻑ ﺍﺴﺘﻌﻤﺎﻟﻬﺎ ﺴﻭﺍﺀ ﻟﻸﻨـﺸﻁﺔ ﺍﻟـﺼﻨﺎﻋﻴﺔ ،ﺍﻟﺘﺠﺎﺭﻴـﺔ ،ﺍﻟﺨﺩﻤﻴـﺔ،
ﺍﻻﺴﺘﺸﺎﺭﻴﺔ.
ﺠـ -ﺍﻥ ﺍﻟﺘﺭﻜﻴﺯ ﺍﻟﺩﺍﺨﻠﻲ ﻻﻴﻌﻨﻲ ﺍﻫﻤﺎل ﺍﺜﺭ ﺍﻟﻌﻭﺍﻤل ﺍﻟﺨﺎﺭﺠﻴﺔ ،ﺍﺫ ﺍﻥ ﺘﺄﺜﻴﺭ ﻫـــﺫﻩ ﺍﻟﻌﻭﺍﻤل ﻴﺠﺏ ﺍﻥ
ﻻ ﻴﻬﻤـل ﻋﻠﻰ ﻤﺤﺎﻭﺭ ﺍﻟﺒﻁﺎﻗﺔ ﻻ ﺴﻴﻤﺎ ﻭﺍﻨﻬﺎ ﺍﺩﺍﺓ ﻟﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟـــﺫﻱ ﻴﺘﺄﺜــﺭ ﺒﻌﻭﺍﻤــــل
ﺍﻟﺒﻴﺌــﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﺨﺎﺭﺠﻴﺔ ﻭﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﺍﻟﺘﻲ ﺘﻨﺘﻬﺠﻬﺎ ﻭﺘﻨﻔﺫﻫﺎ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻻﺨﺭﻯ.
ﻭﺨﻼﺼﺔ ﺍﻟﻘﻭل ﺍﻥ ﻤﺎ ﺫﻜﺭ ﻤﻥ ﻤﺤﺩﺩﺍﺕ ﻴﻤﻜﻥ ﺘﺠﺎﻭﺯﻫﺎ ﻤﻥ ﺨﻼل ﺘﻜﻴﻴﻑ ﺍﻟﻤﺤـﺎﻭﺭ ﻭﺍﻟـﺭﻭﺍﺒﻁ
ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻭﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﺍﻟﺘﻲ ﺘﻨﺘﻬﺠﻬﺎ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻻ ﺴﻴﻤﺎ ﻭﺍﻥ ﻫﺫﻩ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺤﺭﺓ ﻓﻲ ﺍﺨﺘﻴﺎﺭ
ﻤﺎ ﻴﻼﺌﻤﻬﺎ ﻭﺘﺭﻙ ﻤﺎ ﻻﻴﺼﻠﺢ ﻟﻬﺎ ﻭﻻ ﻴﻌﻜﺱ ﻭﺍﻗﻊ ﺍﺩﺍﺌﻬﺎ ﻭﺍﻨﺸﻁﺘﻬﺎ.
ﺜﺎﻨﻴ ﹰﺎ :ﻤﻨﻅﻭﺭﺍﺕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ:
ﺍﻥ ﻤــﻥ ﺍﻜﺜــﺭ ﺍﻟﻁﺭﺍﺌــﻕ ﺍﻟﺒﻨــﺎﺀﺓ ﻓــﻲ ﺘﺭﻜﻴــﺏ ﺍﺴــﺎﺱ ﺍﻟﺒﻁﺎﻗــﺔ ﻭﺍﻟﻤﺘﻤﺜــل
76
ﺒﻤﻨﻅﻭﺭﺍﺘﻬــﺎ ﺍﻻﺭﺒﻌــﺔ ﻫــﻭ ﺘﺤﻠﻴــل"ﻨﻘــﺎﻁ ﻗــﻭﺓ ﻭﻀــﻌﻑ ﺍﻟﻤﻨﻅﻤــﺔ ﻭﻓﺭﺼــﻬﺎ ﻭﺘﻬﺩﻴــﺩﺍﺘﻬﺎ
) (Strengths, Weaknesses,Opportunities&Threatsﻭﻫﻭ ﻤﺎ ﻴﻁﻠﻕ ﻋﻠﻴـﻪ ﺘﺤﻠﻴـل ""SWOT
ﻓﻌﻥ ﻁﺭﻴﻘﻪ ﻴﺘﻡ ﻭﺒﻭﻀﻭﺡ ﺘﺤﺩﻴﺩ ﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴﻤﺔ ﺍﻟﺘﻲ ﺘﺤﺩﺩ ﺍﻻﺸﻜﺎل ﺍﻟﻤﺨﺘﻠﻔﺔ ﻟﺒﻁﺎﻗﺔ ﺍﻟـﺩﺭﺠﺎﺕ
ﻼ ﻋﻥ ﺍﻥ ﺍﻟﺘﻨﻔﻴﺫ ﺍﻻﻭﻟﻲ ﻟﺘﺤﻠﻴل
ﻻ ﻤﻥ ﺘﺤﺩﻴﺩ ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺭﺌﻴﺴﺔ ﺒﺸﻜل ﻤﺒﺎﺸﺭ .ﻫﺫﺍ ﻓﻀ ﹰ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺒﺩ ﹰ
SWOTﻟﺘﻁﻭﻴﺭ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻟﺘﻲ ﺘﻜﻭﻥ ﻤﻔﻬﻭﻤﺔ ﻟﻠﺠﻤﻴﻊ ﻴﻌﺩ ﺍﻟﺤﺠﺭ ﺍﻻﺴﺎﺱ ﻨﺤﻭ ﺍﻟﺘﻨﻔﻴﺫ
ﺍﻟﻔﻌﻠﻲ ﻟﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ.
ﻓﻴﻤﺎ ﻴﺄﺘﻲ ﻋﺭﺽ ﺘﻔﺼﻴﻠﻲ ﻟﻬﺫﻩ ﺍﻟﻤﻨﻅﻭﺭﺍﺕ:
-1ﺍﻟﻤﻨﻅﻭﺭ ﺍﻟﻤﺎﻟﻲ Financial Perspective
ﺘﺤﺘﻔﻅ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺒﺎﻟﻤﻨﻅﻭﺭ ﺍﻟﻤﺎﻟﻲ ﻭﺫﻟﻙ ﻷﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﺫﺍﺕ ﻗﻴﻤـﺔ ﻓـﻲ
ﺘﻠﺨﻴﺹ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻘﺎﺒﻠﺔ ﻟﻠﻘﻴﺎﺱ ﻟﻸﻋﻤﺎل ﺍﻟﻤﻨﺠﺯﺓ ،ﻭﺍﻨﻬﺎ ﺘﻭﻀﺢ ﻤﺎ ﺍﺫﺍ ﻜﺎﻥ ﺘﻨﻔﻴﺫ ﺍﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﺍﻟﻤﻨﻅﻤﺔ ﻴﺴﺎﻫﻡ ﺍﻡ ﻻ ﻓﻲ ﺍﺠﺭﺍﺀ ﺍﻟﺘﺤﺴﻴﻨﺎﺕ ﺍﻻﺴﺎﺴﻴﺔ ﻭﺘﺤﻘﻴﻕ ﺍﻟﻨﺘﻴﺠﺔ ﺍﻟﻨﻬﺎﺌﻴﺔ ﺍﻟﺘﻲ ﺘﺼﺒﻭ ﺍﻟﻤﻨﻅﻤـﺔ ﺍﻟـﻰ
ﺘﺤﻘﻴﻘﻬﺎ )( Kaplan&Norton,1996:77
ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﺘﻤﻴل ﻷﻥ ﺘﻜﻭﻥ ﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﺭﺒﺢ ﻤﻥ ﺨﻼل ﻗﻴﺎﺱ ﺍﻟﺩﺨل ﺍﻟﺘﺸﻐﻴﻠﻲ ،ﺍﻟﻌﺎﺌـﺩ ﻋﻠـﻰ
ﺭﺃﺱ ﺍﻟﻤﺎل ،ﻨﻤـــــﻭ ﺤﺠﻡ ﺍﻟﻤﺒﻴﻌـــــﺎﺕ ﻤـــﻥ ﻤﻨﺘﺞ ﻤﻌﻴﻥ ،ﺘﻭﻟﻴـــــﺩ ﺍﻻﻴـﺭﺍﺩﺍﺕ،
ﺍﻟﻘﻴﻤــﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻤـﻀﺎﻓـﺔ )Horngren &et ) (Goh,2000:2 ) ( Phadnis ,2002: 4
.(al., 2000: 465
ﻼ ﺘﺠﺭﺒـﺔ ﺸـﺭﻜﺔ ﻟﺘﻭﻀﻴﺢ ﻜﻴﻔﻴﺔ ﻗﻴﺎﻡ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺒﺒﻨﺎﺀ ﺒﻁﺎﻗـﺔ ﺩﺭﺠﺎﺘﻬﺎ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻟﺘﺄﺨـﺫ ﻤـﺜ ﹰ
) (ECI)( Electronic Circuits Inc.ﺤﻴﺙ ﺘﻡ ﺘﺼﻤﻴﻤﻬﺎ ﺒﺎﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﻗﺎﺌﻤﺔ ﻗﻠﻴﻠﺔ ﻤـﻥ ﻤﺅﺸـﺭﺍﺕ
ﺍﻷﺩﺍﺀ ﺍﻟﺭﺌﻴﺴﺔ.ﻭﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ،ﻓﻘﺩ ﺍﻭﻀﺢ ﺍﻟﻤﺩﻴﺭﻭﻥ ﺍﻥ ﺍﻫـﺩﺍﻓﻬﻡ ﺍﻟﻤﺎﻟﻴـﺔ ﺘﺘﻤﺜـل
ﺒـ):ﺍﻟﺒﻘﺎﺀ ،ﺍﻟﻨﺠﺎﺡ ،ﺍﻻﺯﺩﻫﺎﺭ( ﻭﺘﻡ ﻗﻴﺎﺱ ﺍﻟﺒﻘﺎﺀ ﻤﻥ ﺨﻼل ﺍﻟﺘﺩﻓﻘﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ،ﻭﻗﻴﺎﺱ ﺍﻟﻨﺠﺎﺡ ﻤـﻥ ﺨـﻼل
ﻨﻤﻭﺍﻟﻤﺒﻴﻌﺎﺕ ﻋﻠﻰ ﺍﺴﺎﺱ ﻓﺼﻠﻲ ،ﺍﻤﺎ ﺍﻻﺯﺩﻫﺎﺭ ﻓﺘﻡ ﻗﻴﺎﺴﻪ ﻤﻥ ﺨﻼل ﺍﻟﺤﺼﺔ ﺍﻟﺴﻭﻗﻴﺔ ﺍﻟﻤﺘﺯﺍﻴﺩﺓ.ﻭﻤﻥ ﺨﻼل
ﻤﺅﺸﺭ ﺍﻟﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻻﺴﻬﻡ ﺍﻟﻌﺎﺩﻴﺔ.
ﻟﻜﻥ ﻓﻲ ﺒﻴﺌﺔ ﺍﻋﻤﺎل ﺍﻟﻴﻭﻡ ،ﻫل ﻴﺠﺏ ﻋﻠﻰ ﺍﻟﻤﺩﻴﺭﻴﻥ ﺍﻟﻨﻅﺭ ﺍﻟﻰ ﺍﻻﻋﻤﺎل ﻤـﻥ ﺨـﻼل ﺍﻟﻤﻨﻅـﻭﺭ
ﺍﻟﻤﺎﻟﻲ ؟ ﻭﻫل ﻴﺠﺏ ﻋﻠﻴﻬﻡ ﺍﻻﻫﺘﻤﺎﻡ ﺒﺎﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻗﺼﻴﺭﺓ ﺍﻻﻤﺩ ﻜﺎﻟﻤﺒﻴﻌﺎﺕ ﻭﺍﻟﺩﺨل ﺍﻟﺘﺸﻐﻴﻠﻲ :؟ ﺍﻜﺜﺭ
ﻤﻥ ﺘﺴﺎﺅل ﻴﻁﺭﺡ ﺒﻬﺫﺍ ﺍﻟﺼﺩﺩ ﻭﻓﻲ ﻤﺤﺎﻭﻟﺔ ﻟﺠﻌل ﻫﺫﻩ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻜﺜﺭ ﺘﻁﻠﻌﹰﺎ ﻟﻸﻤﺎﻡ ﺠـﺎﺀ ﺘﺤﻠﻴـل ﻗﻴﻤـﺔ
ﺤﺎﻤﻠﻲ ﺍﻻﺴﻬﻡ ) (SVA) ( shareholders Value Analysisﻭﺍﻟﺘﻲ ﺘﺘﻨﺒﺄ ﺒﺎﻟﺘﺩﻓﻘﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ
ﻭﺍﻴﺠﺎﺩ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺤﺎﻟﻴﺔ ﻟﻬﺫﻩ ﺍﻟﺘﺩﻓﻘﺎﺕ ﺒﺨﺼﻤﻬﺎ ﺒﻤﻌﺩل ﺨﺼﻡ ﻤﻌﻴﻥ ﻭﻴﺫﻫﺏ ﺒﻌﺽ ﺍﻟﻨﻘﺎﺩ ﺒﻌﻴﺩﹰﺍ ﻓﻲ ﺘﺄﻜﻴـﺩﻫﻡ
ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﺍﺫ ﻴﺭﻭﺍ ﺍﻥ ﻤﺼﻁﻠﺤﺎﺕ ﺍﻟﻤﻨﺎﻓﺴﺔ ﺘﻐﻴﺭﺕ ﻭﺍﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﻻ ﺘﺤﺴﻥ ﺭﻀـﺎ
ﺍﻟﺯﺒﻭﻥ ﻭﺍﻟﻨﻭﻋﻴﺔ ﻭﺩﻭﺍﻓﻊ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻭﻴﺩﻋﻤﻭﻥ ﻭﺠﻬـــﺔ ﻨﻅﺭﻫﻡ ﻫــﺫﻩ ﺒﺎﻥ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﻫـــــﻭ
ﻨﺘﻴﺠـــــــــــــــــــــﺔ ﺍﻻﻨـــــــــــــــــــﺸﻁــــﺔ
ـﺸﻁـــﺔ ـﺎﻡ ﺒﺎﻻﻨـــﺔ ﻟﻠﻘﻴـ ـﺼﻴﻠﺔ ﻤﻨﻁﻘﻴــــﻭ ﺤـ ــﻲ ﻫــــ ـﺎﺡ ﺍﻟﻤﺎﻟــــﺸﻐﻴﻠﻴﺔ ﻭﺍﻥ ﺍﻟﻨﺠـ
ﺍﻟﺘـ
ﺍﻻﺴﺎﺴﻴــــــــــــــــﺔ ﺒــــــــــــﺸﻜل ﺠﻴـــــــــــــــﺩ
)( Kaplan & Norton , 1992:77-79
ﺍﻥ ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺩﻭﺭﻴﺔ ﺘﺫﻜﺭ ﺍﻟﻤﺩﻴﺭﻴﻥ ﺒﺎﻥ ﺍﻟﻨﻭﻋﻴﺔ ،ﻭﺯﻤﻥ ﺍﻻﺴﺘﺠﺎﺒﺔ ﻭﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺠﻴﺩﺓ ﺘﻨﻔﻊ
ﺍﻟﻤﻨﻅﻤﺔ ﻋﻨﺩﻤﺎ ﺘﺘﺭﺠﻡ ﺍﻟﻰ ﻤﺒﻴﻌﺎﺕ ﻭﺤﺼﺔ ﺴﻭﻗﻴﺔ ﺠﻴﺩﺓ ﻭ ﻨﻔﻘﺎﺕ ﺘﺸﻐﻴﻠﻴﺔ ﻗﻠﻴﻠﺔ ﺒل ﻭﻴﻤﻜﻥ ﺍﻟﻨﻅﺭ ﺍﻟﻰ ﻫﺫﺍ
ﺍﻻﻤﺭ ﺒﻤﺜﺎﻟﻴﺔ ﺍﻜﺜﺭ ﻤﻥ ﺨﻼل ﺍﺩﺭﺍﻙ ﻜﻴﻑ ﺍﻥ ﻭﻗﺕ ﻁﺭﺡ ﺍﻟﻤﻨﺘﺠﺎﺕ ﻟﻠﺴﻭﻕ ﻭﺘﻘﺩﻴﻡ ﻤﻨﺘﺠﺎﺕ ﺠﺩﻴﺩﺓ ﺴﺅﺩﻱ
ﺍﻟﻰ ﺤﺼﺔ ﺴﻭﻗﻴﺔ ﻋﺎﻟﻴﺔ ﻭﺘﻘﻠﻴل ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ .ﻓﺎﻟﺘﺤﺩﻱ ﺍﻟﻘﺎﺌﻡ ﻫﻨﺎ ﻫﻭ ﺘﻌﻠﻡ ﻜﻴﻔﻴﺔ ﺼـﻨﻊ ﺍﺭﺘﺒﺎﻁـﺎﺕ
ﻭﺜﻴﻘﺔ ﺒﻴﻥ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﻤﺎﻟﻴﺔ .ﻓﻲ ﻨﻬﺎﻴﺔ ﺍﻻﻤﺭ ﻴﺠﺏ ﺭﺒﻁ ﻜل ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﻓﻲ ﻤﻨﻅـﻭﺭﺍﺕ
ﺍﺨﺭﻯ ﻓﻲ ﺍﻟﺒﻁﺎﻗﺔ ،ﺒﺎﻟﻘﺩﺭﺓ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﺍﻫﺩﺍﻑ ﺍﻟﻤﻨﻅﻭﺭ ﺍﻟﻤﺎﻟﻲ ﻭﻫﺫﺍ ﺍﻟﺭﺒﻁ ﺒﺎﻻﻫﺩﺍﻑ ﺍﻟﻤﺎﻟﻴﺔ ﻴﻭﻀـﺢ ﺍﻥ
77
ﻏﺎﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠﻰ ﺍﻻﻤﺩ ﺍﻟﻁﻭﻴل ،ﻫﻭ ﺘﻭﻟﻴﺩ ﻋﺎﺌﺩﺍﺕ ﻤﺎﻟﻴﺔ ﻟﻠﻤﺴﺘﺜﻤﺭﻴﻥ ﻭﻴﺠﺏ ﻋﻠﻰ ﺠﻤﻴﻊ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ
ﻭﺍﻟﺒﺭﺍﻤﺞ ﻭﺍﻟﻤﺒﺎﺩﺭﺍﺕ ﻤﺴﺎﻋﺩﺓ ﻭﺤﺩﺓ ﺍﻟﻌﻤل ﻓﻲ ﺘﺤﻘﻴﻕ ﺍﻫﺩﺍﻓﻬﺎ ﺍﻟﻤﺎﻟﻴﺔ.
-2ﻤﻨﻅﻭﺭ ﺍﻟﺯﺒﻭﻥ Customer Perspecive
ﺍﻥ ﻟﻠﻜﺜﻴﺭ ﻤﻥ ﻤﻨﻅﻤﺎﺕ ﺍﻟﻴﻭﻡ ﺭﺴﺎﻟﺔ ﻋﺎﻤﺔ ﺘﺭﻜﺯ ﻋﻠﻰ ﺍﻟﺯﺒﻭﻥ ﻟﺘﺤﺘل ﺍﻟﻤﺭﺘﺒﺔ ﺍﻻﻭﻟﻰ ﻓﻲ ﺘﺤﻘﻴـﻕ
ﺍﻟﻘﻴﻤﺔ ﻟﺯﺒﺎﺌﻨﻬﺎ ﻭﻫﺫﻩ ﻫﻲ" ﺭﺴﺎﻟﺔ ﻨﻤﻭﺫﺠﻴﺔ ﻟﻸﻋﻤﺎل" ﻭﺍﻥ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﺯﺒﺎﺌﻨﻬﺎ ﺍﺼﺒﺢ ﺫﺍ
ﺍﻭﻟﻭﻴﺔ ﻟﻼﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ .ﻭﺠﺎﺀﺕ ﺍﻟﺒﻁﺎﻗﺔ ﻟﺘﻠﺒﻴﺔ ﺫﻟﻙ ﺍﺫ ﺘﺘﻁﻠﺏ ﻤﻥ ﺭﺠﺎل ﺍﻻﺩﺍﺭﺓ ﺘﺭﺠﻤﺔ ﺍﻟﺭﺴـﺎﻟﺔ ﺍﻟﻌﺎﻤـﺔ
ﻟﻠﻤﻨﻅﻤﺔ ﺤﻭل ﺨﺩﻤﺔ ﺍﻟﺯﺒﻭﻥ ﻓﻲ ﻤﻘﺎﻴﻴﺱ ﺨﺎﺼﺔ ﺘﻌﻜﺱ ﺍﻟﻌﻭﺍﻤل ﺍﻟﻤﻬﻤﺔ ﺒﺤﻘﻬﻡ .ﻭﺍﻥ ﺍﻫﺘﻤﺎﻤـﺎﺕ ﺍﻟﺯﺒـﻭﻥ
ﻴﻤﻜﻥ ﺘﻘﺴﻴﻤﻬﺎ ﺍﻟﻰ ﺍﺭﺒﻌﺔ ﺍﺼﻨﺎﻑ ):(Kaplan&Norton,1992:73-74
"ﺍﻟﻭﻗﺕ) ،( Timeﺍﻟﻨﻭﻋﻴﺔ) ،( Qualityﺍﻷﺩﺍﺀ ﻭﺍﻟﺨﺩﻤﺔ) ،(Performance&Serviceﺍﻟﻜﻠﻔﺔ )"(Cost
ﺍﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻟﻭﻗﺕ ﻤﻁﻠﻭﺒﺔ ﻟﺘﻠﺒﻴﺔ ﺤﺎﺠﺎﺕ ﺍﻟﺯﺒﺎﺌﻥ ﻭﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﻤﻭﺠﻭﺩﺓ ،ﻭﻴﻤﻜﻥ ﻗﻴﺎﺴﻪ ﺒﺩﺀﹰﺍ ﻤـﻥ
ﻭﻗﺕ ﺘﺴﻠﻡ ﺍﻟﻁﻠﺏ ﻟﻤﻨﺘﺞ ﺍﻭ ﺨﺩﻤﺔ ﻤﻌﻴﻨﺔ ﺍﻟﻰ ﻭﻗﺕ ﺍﻟﻁﺭﺡ ﺍﻭ ﺍﻟﺘﺴﻠﻴﻡ ﻟﻬﺫﺍ ﺍﻟﻤﻨﺘﺞ ﺍﻭ ﺍﻟﺨﺩﻤﺔ ﺍﻟﻰ ﺍﻟﺯﺒـﻭﻥ
ﺒﺸﻜل ﻓﻌﻠﻲ .ﺍﻤﺎ ﻤﻘﺎﻴﻴﺱ ﺍﻟﻨﻭﻋﻴﺔ ﻓﺎﻨﻬﺎ ﺘﻘﻴﺱ ﻤﺴﺘﻭﻴﺎﺕ ﺍﻟﻌﻴﻭﺏ ﻓﻲ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﻤﻘﺩﻤﺔ ﻜﻤﺎ ﻴﺩﺭﻜﻬﺎ ﻭﻴﻘﻴﺴﻬﺎ
ﺍﻟﺯﺒﻭﻥ ،ﻭﺘﻘﻴﺱ ﺍﻟﻨﻭﻋﻴﺔ ﺍﻴﻀﹰﺎ ﺍﻟﺘﺴﻠﻴﻡ ﻓﻲ ﺍﻟﻭﻗﺕ ﺍﻟﻤﺤﺩﺩ ﻭﺩﻗﺔ ﺘﻨﺒﺅﺍﺕ ﻭﺘﺴﻠﻴﻡ ﺍﻭ ﻁﺭﺡ ﺍﻟﻤﻨﺘـﻭﺝ .ﻭﻤـﺎ
ﻴﺘﻌﻠﻕ ﺒﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻭﺍﻟﺨﺩﻤﺔ ﻓﺎﻨﻬﺎ ﺘﻘﻴﺱ ﻜﻴﻔﻴﺔ ﻤﺴﺎﻫﻤﺔ ﻤﻨﺘﺠﺎﺕ ﻭﺨﺩﻤﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ﻓـﻲ ﺇﻴﺠـﺎﺩ ﻗﻴﻤـﺔ
ﻼ ﻋﻥ ﻗﻴﺎﺱ ﺍﻟﻭﻗﺕ ،ﺍﻟﻨﻭﻋﻴﺔ ،ﺍﻷﺩﺍﺀ ﻭﺍﻟﺨﺩﻤﺔ ،ﻓﺎﻥ ﻋﻠﻰ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻥ ﺘﻜﻭﻥ ﺤـﺴﺎﺴﺔ ﻟﺯﺒﺎﺌﻨﻬﺎ .ﻫﺫﺍ ﻓﻀ ﹰ
ﻟﻜﻠﻔﺔ ﻤﻨﺘﺠﺎﺘﻬﺎ
ﻭﻟﻭ ﺘﻡ ﺍﻟﺭﺠﻭﻉ ﻟﻠﻤﺜﺎل ﺍﻟﺴﺎﺒﻕ ﻋﻥ ﺸﺭﻜﺔ ) (ECIﻓﺎﻥ ﻤﺩﺭﺍﺌﻬﺎ ﺍﻋﺩﻭﺍ ﺍﻫﺩﺍﻑ ﻋﺎﻤﺔﻷﺩﺍﺀ ﺍﻟﺯﺒـﻭﻥ
ﺘﺘﻤﺜل ﺒـ ) ﻤﻨﺘﺠﺎﺕ ﻤﻌﻴﺎﺭﻴﺔ ،ﺘﺴﻭﻴﻕ ﺴﺭﻴﻊ ،ﺘﺤﺴﻴﻥ ﻭﻗﺕ ﺍﻟﺘﺴﻭﻴﻕ ،ﺘﺯﻭﻴﺩ ﺍﻟﻤﺴﺘﻬﻠﻜﻴﻥ ﺒﺨﻴـﺎﺭﺍﺕ ﻤـﻥ
ﺨﻼل ﺍﻟﻌﻀﻭﻴﺔ ﻤﻌﻬﻡ ،ﺘﻁﻭﻴﺭ ﻤﻨﺘﺠﺎﺕ ﺍﺒﺩﺍﻋﻴﺔ ﻭﺤﺴﺏ ﺤﺎﺠﺔ ﺍﻟﺯﺒﻭﻥ ( .ﻭﻗﺎﻡ ﺍﻟﻤﺩﻴﺭﻭﻥ ﺒﺘﺭﺠﻤـﺔ ﻫـﺫﻩ
ﺍﻻﻫﺩﺍﻑ ﺍﻟﻌﺎﻤﺔ ﺍﻟﻰ ﺍﻫﺩﺍﻑ ﺨﺎﺼﺔ ﻜﻤﺎ ﺘﻡ ﺘﺤﺩﻴﺩ ﻤﻘﺎﻴﻴﺱ ﻟﻜل ﻤﻨﻬﺎ .ﻓﻔﻲ ﺴﺒﻴــل ﺍﻟﻤﺜﺎل ﺘـﻡ ﺘﺤﺩﻴـﺩ )
ﺍﻟﻨﺴﺏ ﺍﻟﻤﺌﻭﻴﺔ ﻟﻠﻤﺒﻴﻌﺎﺕ ﻤﻥ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺠﺩﻴﺩﺓ ﻭ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ ( ﻟﻘﻴﺎﺱ ﻫﺩﻑ ﺘﻘﺩﻴﻡ ﻤﻨﺘﺠﺎﺕ ﺠﺩﻴﺩﺓ.
ﻭﻤﻤﺎ ﺘﺠﺩﺭ ﺍﻻﺸﺎﺭﺓ ﺍﻟﻴﻪ ﻜﺫﻟﻙ ﺍﻥ ﻤﻌﻅﻡ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻟﻴﻭﻡ ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﻭﻀﻊ ﻤﺘﻁﻠﺒﺎﺕ ﻭﺤﺎﺠـﺎﺕ
ﺯﺒﺎﺌﻨﻬﺎ ﻓﻲ ﻗﻠﺏ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺘﻬﺎ ﻟﻤﺎ ﻴﺸﻜﻠﻪ ﻫﺫﺍ ﺍﻟﺒﻌﺩ ﻤﻥ ﺍﻫﻤﻴﺔ ﻜﺒﻴﺭﺓ ﺘﻨﻌﻜﺱ ﻓﻲ ﻨﺠﺎﺡ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺒﻘﺎﺌﻬﺎ ﻓﻲ
ﺴﻭﻕ ﺍﻟﻤﻨﺎﻓﺴﺔ ،ﻭﺍﻟﺫﻱ ﺴﻴﺘﺤﻘﻕ ﻤﻥ ﺨﻼل ﻗﺩﺭﺘﻬﺎ ﻋﻠﻰ ﺘﻘﺩﻴﻡ ﺴﻠﻊ ﻭﺨﺩﻤﺎﺕ ﺒﻨﻭﻋﻴﺔ ﻭﺍﺴﻌﺎﺭ ﻤﻌﻘﻭﻟﺔ.
ﻼ ﻋﻤﺎ ﺘﻘﺩﻡ ﻴﻤﻜﻥ ﺍﻟﻘﻭل ﺍﻥ ﻨﻅﺎﻡ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻋﻠﻰ ﻭﻓﻕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻗﺩ ﺍﺨـﺫ
ﻓﻀ ﹰ
ﻓﻲ ﺍﻟﺤﺴﺒﺎﻥ ﺘﻠﻙ ﺍﻟﺨﺼﺎﺌﺹ ﻤﻥ ﺨﻼل ﺘﻭﻜﻴﺩﻩ ﻤﻨﻅﻭﺭ ﺍﻟﺯﺒﻭﻥ ﺍﻟﺫﻱ ﺭﻜﺯ ﻋﻠﻰ ﺍﻻﻫـﺩﺍﻑ ﺍﻟﺘـﻲ ﻴﻤﺜـل
ﺍﻨﺠﺎﺯﻫﺎ ﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﺘﻲ ﺘﺘﻤﺭﻜﺯ ﺤﻭل(Kaplan&Atkinson,1998:370):
ﺃ – ﺭﻀﻰ ﺍﻟﺯﺒﻭﻥ
ﺏ – ﻜﺴﺏ ﺯﺒﺎﺌﻥ ﺠﺩﺩ
ﺠـ :ﺨﺩﻤﺔ ﻤﻨﻁﻘﺔ ﺠﺩﻴﺩﺓ ﻓﻲ ﺍﻟﺴﻭﻕ
ﺩ – ﺍﻟﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺍﻟﺯﺒﺎﺌﻥ ﺍﻟﺤﺎﻟﻴﻴﻥ
ﻜﻤﺎ ﺍﻥ ﺍﻟﻤﻨﻅﻤﺔ ﻫﻨﺎ ﺘﺘﺒﻊ ﺘﻘﻨﻴﺎﺕ ﺘﺤﻠﻴل ﺭﺒﺤﻴﺔ ﺍﻟﺯﺒﻭﻥ ) ( Customer rofitabilityﻓﻲ ﺍﻟﻘﻴﺎﺱ
ﻜﻤﺎ ﻴﻭﻀﺤﻪ ﺍﻟﺸﻜل ):(18
ﻏﺎﻳﺎت ﻣﺎﻟﻴﺔ
ﺍﻟﻤﺤﺎﻓﻅﺔﻋﻠىﺎﻟﺯﺒﺎﺌﻥ ﺍﻟﺤﺎﻟﻴﻴﻥ
ﺒﺫﻟﻙ ﻭﻋﻠﻰ ﻭﻓﻕ ﻫﺫﺍ ﺍﻟﻤﻨﻅﻭﺭ ﻴﺸﺨﺹ ﺍﻟﻤﺩﻴﺭﻭﻥ ﺍﻟﺯﺒﻭﻥ ﻭﺍﻻﺠﺯﺍﺀ ﺍﻟـﺴﻭﻗﻴﺔ ﺍﻟﺘـﻲ ﻴﻤﻜـﻥ ﺍﻥ
ﺘﺘﻨﺎﻓﺱ ﻓﻴﻬﺎ ﻭﺤﺩﺍﺕ ﺍﻟﻌﻤل .ﻭﻜﺫﻟﻙ ﻤﻘﺎﻴﻴﺱ ﺃﺩﺍﺀ ﻭﺤﺩﺓ ﺍﻟﻌﻤل ﻓﻲ ﻫﺫﻩ ﺍﻻﺠﺯﺍﺀ ﺍﻟﻤﺴﺘﻬﺩﻓﺔ .ﻜﻤـﺎ ﺘـﺸﺘﻤل
ﺍﻴﻀﹰﺎ ﻋﻠﻰ ﻤﻘﺎﻴﻴﺱ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﻤﺭﻜﺯﺓ ﻋﻠﻰ ﺭﻀﺎ ﺍﻟﺯﺒﻭﻥ ،ﻭﺍﻻﺤﺘﻔﺎﻅ ﺒـﺎﻟﺯﺒﻭﻥ ،ﻭﺍﺠﺘـﺫﺍﺏ ﺯﺒـﺎﺌﻥ ﺠـﺩﺩ
ﻭﺍﻟﺭﺒﺤﻴﺔ ﻤﻥ ﺍﻟﺯﺒﻭﻥ ﻭﺍﻟﺤﺼﺔ ﺍﻟﺴﻭﻗﻴﺔ.
ﻭﻴﺠﺏ ﺍﻴﻀﹰﺎ ﺍﻥ ﻴﺸﺘﻤل ﻤﻨﻅﻭﺭ ﺍﻟﺯﺒﻭﻥ ﻋﻠﻰ ﻤﻘﺎﻴﻴﺱ ﻤﺤﺩﺩﺓ ﻤﻥ ﻤﻘﺘﺭﺤﺎﺕ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻲ ﺴـﺘﻘﺩﻤﻬﺎ
ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻰ ﺍﻟﺯﺒﺎﺌﻥ ﻓﻲ ﺍﻻﺠﺯﺍﺀ ﺍﻟﺴﻭﻗﻴﺔ ﺍﻟﻤﺴﺘﻬﺩﻓﺔ ،ﻭﻋﻭﺍﻤل ﺍﻟﺘﺤﻜﻡ ﺍﻟﺨﺎﺼﺔ ﺒﺎﻟﺠﺯﺀ ﺍﻟـﺴﻭﻗﻲ ﻭﺍﻟـﺫﻱ
ﻴﺘﺤﻜﻡ ﺒﺎﻟﻨﺘﺎﺌﺞ ﺍﻟﻤﺭﻜﺯﻴﺔ ﺍﻟﻤﺭﺘﺒﻁﺔ ﺒﺎﻟﺯﺒﻭﻥ ﺍﺫ ﺍﻥ ﺘﻠﻙ ﺍﻟﻌﻭﺍﻤل ﺘﻤﺜل ﻋﻭﺍﻤل ﺤﺎﺴﻤﺔ ﻻﺤﺘﻴﺎﺠﺎﺕ ﺍﻟﺯﺒـﻭﻥ
ﻭﺍﻟﺘﻲ ﺘﻠﺒﻲ ﺘﻭﻗﻌﺎﺕ ﺤﺎﻤﻠﻲ ﺍﻻﺴﻬﻡ ﺒﺘﺤﻘﻴﻕ ﻋﻭﺍﺌﺩ ﻤﺎﻟﻴﺔ ﻤﻤﺘﺎﺯﺓ.
ﻤﻤﺎ ﺘﻘﺩﻡ ﻴﺘﻀﺢ ﺍﻥ ﻫﺫﺍ ﺍﻟﻤﻨﻅﻭﺭ ﻴﻔﺭﺽ ﻋﻠﻰ ﺍﻟﻤﺩﻴﺭﻴﻥ ﺍﻥ ﻴﺤﺩﺩﻭﺍ ﻤﺎﻫﻭ ﺍﻟﻤﺠﺎل ﺍﻟﺫﻱ ﺘﺘﻔﻭﻕ ﻓﻴﻪ
ﻤﻨﻅﻤﺘﻬﻡ ؟ ﻭﻤﻥ ﻫﻡ ﻤﺴﺘﻬﺩﻓﻲ ﻤﻨﺘﺠﺎﺘﻬﺎ ﺍﻭ ﺨﺩﻤﺎﺘﻬﺎ ؟ ﻜﺨﻁﻭﺓ ﺍﻭﻟﻴﺔ ﻟﺘﺤﺩﻴﺩ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ.
– 3ﻤﻨﻅﻭﺭ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ Internal Process Perspective
ﻴﻜﺸﻑ ﻫﺫﺍ ﺍﻟﻤﻨﻅﻭﺭ ﻋﻥ ﻭﺠﻭﺩ ﺍﺨﺘﻼﻓﺎﺕ ﺍﺴﺎﺴﻴﺔ ﻤﺎ ﺒﻴﻥ ﺍﻟﻤﺩﺨل ﺍﻟﺘﻘﻠﻴﺩﻱ ﺫﻱ ﺍﻻﺴﺎﺱ ﺍﻟﻤـﺎﻟﻲ
ﻭﻤﺩﺨل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ .ﻭﻴﻤﻜﻥ ﺘﻭﻀﻴﺢ ﻫﺫﺍ ﺍﻻﺨﺘﻼﻑ ﻋﻠـﻰ ﻭﻓـﻕ
ﺍﻻﺘﻲ( Goh,2000:5) ،( Kaplan & Atkinson , 1998: 374 ) :
ﺃ – ﺍﻟﻤﺩﺨل ﺍﻟﺘﻘﻠﻴﺩﻱ ﻓﻲ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻴﺸﺘﻤل ﻋﻠﻰ ﺭﻗﺎﺒﺔ ﻋﻤﻠﻴﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻘﺎﺌﻤﺔ ﻭﺘﺤﺴﻴﻨﻬﺎ .ﺒﻴﻨﻤﺎ ﻤﺩﺨل
ﺍﻟﺒﻁﺎﻗﺔ ﻴﺤﺩﺩ ﻋﺎﺩﺓ ﻋﻤﻠﻴﺎﺕ ﺠﺩﻴﺩﺓ ﺘﻤﺎﻤﹰﺎ ﻴﺘﺤﺘﻡ ﻋﻠﻰ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﺘﻔﻭﻕ ﻓﻴﻬﺎ ﻟﺘﻠﺒﻴﺔ ﺍﻫﺩﺍﻑ ﺍﻟﺯﺒﻭﻥ ﻭﺍﻫﺩﺍﻑ
ﻤﺎﻟﻴﺔ ﺍﺨﺭﻯ.
ﺏ – ﻨﻅﻡ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﺘﺸﺘﻤل ﻋﻠﻰ ﻋﻤﻠﻴﺎﺕ ﺘﻘﺩﻴﻡ ﻤﻨﺘﺠﺎﺕ ﻭﺨﺩﻤﺎﺕ ﻟﻠﺯﺒﺎﺌﻥ ﺍﻟﺤﺎﻟﻴﻴﻥ ،ﺒﻴﻨﻤــﺎ
ﻤﺩﺨل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻴﺸﺘﻤل ﻋﻠﻰ ﻋﻤﻠﻴﺎﺕ ﺍﻻﺒﺩﺍﻉ ﻭﻴﺩﺨﻠﻬﺎ ﻓـــﻲ ﻤﻨﻅــﻭﺭ ﻋﻤﻠﻴﺎﺕ
ﺍﻟﻌﻤـــل ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﺘﻲ ﻴﻨﺘﻅﺭ ﻤﻥ ﺨﻼﻟﻬﺎ ﺘﻘﺩﻴﻡ ﻤﻨﺘﺠﺎﺕ ﻟﻠﺯﺒﺎﺌﻥ ﺍﻟﺤﺎﻟﻴﻴﻥ ﻭﺍﻟﻤﺤﺘﻤﻠﻴﻥ.
ﺍﻥ ﻋﻭﺍﻤل ﺍﻟﺘﺤﻜﻡ ﺒﺎﻟﻨﺠﺎﺡ ﺍﻟﻤﺎﻟﻲ ﻓﻲ ﺍﻻﻤﺩ ﺍﻟﺒﻌﻴﺩ ﺘﺴﺘﺩﻋﻲ ﻤﻥ ﺍﻟﻤﻨﻅﻤﺔ ﺘﻘﺩﻴﻡ ﻤﻨﺘﺠﺎﺕ ﻭﺨـﺩﻤﺎﺕ
ﺠﺩﻴﺩﺓ ﺘﻤﺎﻤﺎﹰ ،ﻭﺘﻠﺒﻲ ﺤﺎﺠﺎﺕ ﺍﻟﺯﺒﺎﺌﻥ ﺍﻟﺤﺎﻟﻴﻴﻥ ﻭﺍﻟﻤﺴﺘﻘﺒﻠﻴﻥ ﻜﻤﺎ ﺃﺸﺎﺭ ﻟﺫﻟﻙ ) ( Phadnis,2002:3ﺍﻟـﻰ
ﺍﻥ ﻤﻨﻅﻭﺭ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻴﺤﺩﺩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺤﺭﺠﺔ ﺍﻟﺘﻲ ﺘﺘﻔﻭﻕ ﺒﻬﺎ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺘﻤﻜﻨﻬﺎ ﻤﻥ:
79
ﺃ :ﺘﻘﺩﻴﻡ ﻤﻘﺘﺭﺤﺎﺕ ﺫﺍﺕ ﻗﻴﻤﺔ ﺘﺠﺫﺏ ﺍﻟﺯﺒﺎﺌﻥ ﻭﺘﺒﻘﻴﻬﻡ.
ﺏ:ﺍﺭﻀﺎﺀ ﺘﻭﻗﻌﺎﺕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ ﻋﻥ ﺍﻟﻌﻭﺍﺌﺩ ﺍﻟﻤﺎﻟﻴﺔ.
ﺃﻱ ﺍﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻫﻨﺎ ﺘﺭﻜﺯ ﻋﻠﻰ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺫﺍﺕ ﺍﻟﺘﺄﺜﻴﺭ ﺍﻻﻜﺒﺭ ﻓﻲ ﺭﻀﺎ ﺍﻟﺯﺒﻭﻥ ﻭﺍﻻﻫﺩﺍﻑ ﺍﻟﻤﺎﻟﻴﺔ.
ﻭﺍﻥ ﺘﻀﻤﻴﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻻﺒﺩﺍﻉ ﻓﻲ ﻫﺫﺍ ﺍﻟﻤﻨﻅﻭﺭ ﺘﻌﻁﻲ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻴﻀﹰﺎ ﻤﻭﺠﻬﺎﺕ ﻟﻠﻨﺠﺎﺡ ﺍﻟﻤﺎﻟﻲ ﺒﻌﻴﺩ ﺍﻻﻤـﺩ
ﻟﺫﺍ ﻋﻠﻰ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻤﺤﺎﻭﻟﺔ ﺘﻌﺭﻴﻑ ﻭﻗﻴﺎﺱ ﺍﻟﻜﻔﺎﺀﺍﺕ ﺍﻟﺼﺤﻴﺤﺔ ﻟﻬﺎ ،ﻭﺍﻟﺘﻘﻨﻴﺎﺕ ،ﺍﻟﺤﺎﺴﻤﺔ ﺍﻟﻤﻁﻠﻭﺒﺔ ﻟﻀﻤﺎﻥ
ﻗﻴﺎﺩﺓ ﺴﻭﻕ ﻤﺘﻤﻴﺯﺓ .ﻭﻜﺫﻟﻙ ﻋﻠﻴﻬﺎ ﺍﻥ ﺘﻌﺯﺯ ﺃﻱ ﺍﻻﻋﻤﺎل ﺍﻟﺘﻲ ﻴﺠﺏ ﺍﻥ ﺘﺘﻔﻭﻕ ﺒﻬﺎ ﻭﺘﺨﺼﻴﺹ ﻤﻘﺎﻴﻴﺱ ﻟﻜل
ﻤﻨﻬﺎ.
ﻭﺒﺎﻟﺭﺠﻭﻉ ﺍﻟﻰ ﺸﺭﻜﺔ ) (ECIﻓﻠﻘﺩ ﺤﺩﺩ ﺍﻟﻤﺩﻴﺭﻭﻥ ﻀﻤﻥ ﻫﺫﺍ ﺍﻟﻤﻨﻅﻭﺭ ﺘﻠﻙ ﺍﻟﻘﺩﺭﺓ ﺍﻟﺘﻘﻨﻴﺔ ﺍﻟﺤﺎﺴﻤﺔ
ﻟﻤﻭﻗﻌﻬﻡ ﻓﻲ ﺍﻟﺴﻭﻕ ،ﻭﻗﺭﺭﻭﺍ ﺍﻴﻀﹰﺎ ﺍﻥ ﻋﻠﻴﻬﻡ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻟﺘﻔﻭﻕ ﻓﻲ ﺘﺼﻤﻴﻡ ﺍﻟﻤﻨﺘﺞ ﻭﺘﺼﻨﻴﻌﻪ ،ﻭﺘﻘﺩﻴﻡ
ﺍﻟﺠﺩﻴﺩ ﻤﻨﻪ .ﻭﻗﺎﻤﺕ ﺍﻟﺸﺭﻜﺔ ﺒﺘﻁﻭﻴﺭ ﻤﻘﺎﻴﻴﺱ ﺘﺸﻐﻴﻠﻴﺔ ﻟﻜل ﻤﻥ ﻫﺫﻩ ﺍﻻﻫﺩﺍﻑ ﻤﻨﻬﺎ ،ﻫﻨﺩﺴﺔ ﺍﻟﺘﺼﻨﻴﻊ ﻤﻘﺎﺭﻨﺔ
ﺒﺎﻟﻤﻨﺎﻓﺴﻴﻥ ﻭﺫﻟﻙ ﻟﻘﻴﺎﺱ ﻫﺩﻑ ﺍﻟﻘﺩﺭﺓ ﺍﻟﺘﻘﻨﻴﺔ .ﻭﺍﻴﻀﹰﺎ ﻭﻗﺕ ﺍﻟﺩﻭﺭﺓ ﻭﻜﻠﻔﺔ ﺍﻟﻭﺤﺩﺓ ﺍﻻﻨﺘﺎﺠﻴﺔ ﻟﻘﻴـﺎﺱ ﻫـﺩﻑ
ﺘﻔﻭﻕ ﺍﻟﺘﺼﻨﻴﻊ ﻭﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﻬﻨﺩﺴﻴﺔ ﻟﻘﻴﺎﺱ ﻫﺩﻑ ﺘﺼﻤﻴﻡ ﺍﻟﻤﻨﺘﺞ .ﺍﻤﺎ ﻗﻴﺎﺱ ﻫﺩﻑ ﺘﻘﺩﻴﻡ ﻤﻨﺘﺞ ﺠﺩﻴﺩ ﻓﻘـﺩ ﺘـﻡ
ﻗﻴﺎﺴﻪ ﻤﻥ ﺨﻼل ﺍﻟﺠﺩﻭﻟﺔ ﺍﻟﺯﻤﻨﻴﺔ ﺍﻟﻔﻌﻠﻴﺔ ﺒﺎﻟﻤﻘﺎﺭﻨﺔ ﻤﻊ ﺍﻟﺨﻁﺔ.
– 4ﻤﻨﻅﻭﺭ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻻﺒﺩﺍﻉ Innovation & Learning Perspective
ﻴﺤﺩﺩ ﻫﺫﺍ ﺍﻟﻤﻨﻅﻭﺭ ﺍﻟﺒﻨﻰ ﺍﻟﺘﺤﺘﻴﺔ ﺍﻟﺘﻲ ﻴﺠﺏ ﻋﻠﻰ ﺍﻟﻤﻨﻅﻤﺔ ﺘﺸﻜﻴﻠﻬﺎ ﻟﺨﻠﻕ ﻨﻤﻭ ﻭﺘﺤﺴﻴﻥ ﺒﻌﻴﺩ ﺍﻻﻤﺩ
ﺤﻴﺙ ﻴﺩﺭﻙ ﻫﺫﺍ ﺍﻟﻤﻨﻅﻭﺭ ﺤﻘﻴﻘﺔ ﺍﻥ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻻ ﺘﻠﺒﻲ ﻁﻤﻭﺤﺎﺕ ﺍﻟـﺴﻭﻕ ﺍﺫﺍ ﻫـﻲ ﺍﻋﺘﻤـﺩﺕ ﺍﻟﺘﻘﻨﻴـﺎﺕ
ﻭﺍﻟﻘﺎﺒﻠﻴﺎﺕ ﺍﻟﺤﺎﻟﻴﺔ ﻓﻘﻁ.
ﺍﻥ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻻﺒﺩﺍﻉ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺔ ﻴﺄﺘﻴﺎﻥ ﻤﻥ ﻤﺼﺎﺩﺭ ﺭﺌﻴﺴﺔ ﺜﻼﺜﺔ ﻫﻲ( Goh,2000:2) :
ﺃ -ﺍﻻﻓﺭﺍﺩ
ﺏ -ﺍﻟﻨﻅﻡ
ﺝ -ﺍﻻﺠﺭﺍﺀﺍﺕ ﺍﻟﺘﻨﻅﻴﻤﻴﺔ
ﻤﻤﺎ ﺘﺠﺩﺭ ﺍﻻﺸﺎﺭﺓ ﺍﻟﻴﻪ ﺍﻟﻰ ﺍﻥ ﺍﻻﻫﺩﺍﻑ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺯﺒﺎﺌﻨﻴﺔ ﻭﺍﻫﺩﺍﻑ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻟﻠﻤﻨﻅﻤﺔ ﻓﻲ
ﺍﻟﺒﻁﺎﻗﺔ ﻋﺎﺩ ﹰﺓ ﻤﺎ ﺘﻜﺸﻑ ﻋﻥ ﻭﺠﻭﺩ ﻓﺠﻭﺍﺕ ﺒﻴﻥ ﺍﻟﻘﺎﺒﻠﻴﺎﺕ ﺍﻟﻤﻭﺠﻭﺩﺓ ﺤﺎﻟﻴﹰﺎ ﻓﻲ ﺍﻻﻓﺭﺍﺩ ﻭﺍﻟﻨﻅﻡ ﻭﺍﻻﺠﺭﺍﺀﺍﺕ
ﻤﻥ ﻨﺎﺤﻴﺔ ،ﻭﻤﺎﻫﻭ ﻤﻁﻠﻭﺏ ﻟﺘﺤﻘﻴــــﻕ ﺃﺩﺍﺀ ﻤﺘﻤﻴـﺯ ﻤـــــﻥ ﻨﺎﺤﻴـﺔ ﺍﺨـﺭﻯ .ﻭﻤـــــﻥ
ــﺎـﺔ ﻗﻴﺎﻤﻬـــ ـﻰ ﺍﻟﻤﻨﻅﻤـ ـﻴﺘﺤﺘﻡ ﻋﻠـ
ــﻭﺍﺕ ﺴـ ــﺫﻩ ﺍﻟﻔﺠـــ ــﻕ ﻫـــ ــل ﻏﻠـــــ ﺍﺠـــ
ـﺸﺠﻴــﻊ ــﺭﺍﺩ ،ﻭﺘـ ــﺩ ﻤﻬــﺎﺭﺍﺕ ﺍﻻﻓــــــ ــﻲ ﺘﺠﺩﻴـــ ﺒﺎﻻﺴﺘﺜﻤــــﺎﺭ ﻓـــــــ
ﻨﻅــــﻡ ﻭﺘﻘﺎﻨـــﺔ ﺍﻟﻤﻌﻠﻭﻤـﺎﺕ .ﻭﻓــــــﻲ ﺩﺭﺍﺴــــــــﺔ ﻟﻤﺭﻜـــــﺯ ﺍﺩﺍﺭﺓ
ﻭﺘﻁﻭﻴــــــــــــﺭ ﺍﻟﻤﻌﻠﻭﻤـــــــــــــﺎﺕ ﺍﻻﻤﺭﻴﻜــــــــــــﻲ
) ( The Center for Information-Development Managementﺤﻭل ﺍﻤﻜﺎﻨﻴﺔ ﺍﻨﺠﺎﺯ ﺍﻻﻋﻤﺎل
ﻟﻠﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ ﺍﻭﻀﺢ ﺍﻨﻪ ﻟﺘﻘﻴﻴﻡ ﻤﻌﻠﻭﻤﺎﺕ ﺍﺒﺩﺍﻋﻴﺔ ﻓﻤﻥ ﺍﻟﻤﻬﻡ ﺍﺩﺭﺍﻙ ﻜﻴﻑ ﺍﻥ ﺍﻋﺩﺍﺩ ﻭﺘﻬﻴﺌـﺔ ﺍﻟﻤـﻭﺍﺭﺩ
ﺍﻟﺒﺸﺭﻴﺔ ﺴﻴﺅﺜﺭ ﻋﻠﻰ ﻓﺭﺹ ﺍﻟﻤﺴﺘﻘﺒل ﻟﻠﺘﻌﻠﻡ ﻭﺍﻟﻨﻤﻭ ﺍﻟﻤﻨﻅﻤﻲ .ﻟﺫﺍ ﻴﺘﺤﺘﻡ ﻋﻠﻰ ﺍﻟﻤﻨﻅﻤﺔ ﺩﻋﻡ ﻭﺘﻭﻓﻴﺭ ﻓﺭﺹ
ﺍﻟﺘﺤﺩﻱ ﻟﻸﻓﺭﺍﺩ ﻟـ( Reprint,2001:3 ) :
ﺃ -ﺘﻌﻠﻡ ﺘﻜﻨﻭﻟﻭﺠﻴﺎﺕ ﺠﺩﻴﺩﺓ.
ﺏ -ﻴﺼﺒﺤﻭﺍ ﺨﺒﺭﺍﺀ ﻓﻲ ﻤﻴﺩﺍﻥ ﺍﻟﻤﻌﺭﻓﺔ.
ﺝ -ﺘﻌﻠﻡ ﻭﺍﻴﺠﺎﺩ ﻤﻌﻠﻭﻤﺎﺕ ﺒﻨﺎﺀﺓ ﻭﺍﻜﺜﺭ ﻗﺎﺒﻠﻴﺔ ﻟﻸﺴﺘﻌﻤﺎل.
ﺩ -ﻴﺼﺒﺤﻭﺍ ﻤﺘﺨﺼﺼﻴﻥ ﻓﻲ ﻤﺠﺎﻻﺕ ﻤﺤﺩﺩﺓ ﻤﺜل ﻫﻨﺩﺴﺔ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻻﻨﺘﺭﻨﻴﺕ.
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ﻫﺫﻩ ﺍﻟﻤﻌﺭﻓﺔ ﺴﺘﻔﺘﺢ ﺍﺒﻭﺍﺒﹰﺎ ﻟﻔﺭﺹ ﺍﺨﺭﻯ ﻟﻸﺒﺩﺍﻉ .ﻭﻋﻨﺩ ﻤﺎ ﻴﺼﺒﺢ ﺍﻻﻓﺭﺍﺩ ﺍﻜﺜﺭ ﻗﺩﺭﺓ ﻋﻠﻰ ﺍﻟﺘﻌﻠﻡ
ﻴﺼﺒﺤﻭﺍ ﺍﻜﺜﺭ ﻗﻴﻤﺔ ﻟﻤﻨﻅﻤﺎﺘﻬﻡ ،ﻭﻴﻁﻭﺭﻭﺍ ﺨﺒﺭﺍﺘﻬﻡ ﻓﻲ ﺍﻟﺘﻘﺎﻨﺎﺕ ﺍﻟﺠﺩﻴﺩﺓ ﻭﺒﺎﻓﻀل ﺍﻟﺘﻁﺒﻴﻘـﺎﺕ .ﻜﻤـﺎ ﻭﺍﻥ
ﺘﻭﻓﻴﺭ ﻓﺭﺹ ﺍﺒﺩﺍﻋﻴﺔ ﻴﺤﻔﺯ ﺍﻻﻓﺭﺍﺩ ﻋﻠﻰ ﺍﻟﺒﻘﺎﺀ ﻓﻲ ﻤﻨﻅﻤﺎﺘﻬﻡ ﻭﻋﺩﻡ ﺘﺭﻜﻬﺎ.
ﻭﺒﺎﻟﺭﺠﻭﻉ ﺍﻟﻰ ﺸﺭﻜﺔ ) (ECIﺍﻻﻤﺭﻴﻜﻴﺔ ،ﻓﻠﻘﺩ ﺤﺩﺩ ﻤﺩﺭﺍﺌﻬﺎ ﺍﻫﺩﺍﻓﹰﺎ ﻭﻤﻘﺎﻴﻴﺴﹰﺎ ﻟﻬﺫﺍ ﺍﻟﻤﻨﻅﻭﺭ ﻋﻠـﻰ
ﻭﻓﻕ ﻤﺎ ﻴﺄﺘﻲ( Kaplan & Norton , 1992: 76) :
ﺍﻟﺠﺩﻭل ) (14
ﺍﻫﺩﺍﻑ ﻭﻤﻘﺎﻴﻴﺱ ﻤﻨﻅﻭﺭ ﺍﻻﺒﺩﺍﻉ ﻭﺍﻟﺘﻌﻠﻡ ﻓﻲ ﺸﺭﻜﺔ ECIﺍﻻﻤﺭﻴﻜﻴﺔ
ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻻﻫﺩﺍﻑ
ﻭﻗﺕ ﺘﻁﻭﻴﺭ ﺍﻟﺠﻴل ﺍﻟﺜﺎﻨﻲ ﺃ – ﻗﻴﺎﺩﺓ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺎ
ﺯﻤﻥ ﻨﻀﻭﺝ ﺍﻟﻌﻤﻠﻴﺔ ﺏ – ﺘﻌﻠﻡ ﺍﻟﺘﺼﻨﻴﻊ
ﺍﻟﻨﺴﺒﺔ ﺍﻟﻤﺌﻭﻴﺔ ﻟﻸﻨﺘﺎﺝ ﺍﻟﻰ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺝ – ﺘﺭﻜﻴﺯ ﺍﻟﻤﻨﺘﺞ
ﺘﻘﺩﻴﻡ ﺍﻟﻤﻨﺘﺞ ﺍﻟﺠﺩﻴﺩ ﻤﻘﺎﺭﻨﺔ ﺒﺎﻟﻤﻨﺎﻓﺴﻴﻥ ﺩ – ﻭﻗﺕ ﺍﻟﺘﺴﻭﻴﻕ
Source: (Kaplan,R.,&Norton,D.The"Balanced Scorecard Measures that Drive
) Performance",Harvard Business Review,(January- February),1992,p:76
ﺒﺫﻟﻙ ﻓﺎﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻌﺘﻤﺩﺓ ﻋﻠﻰ ﺍﻟﺯﺒﻭﻥ ﻓﻲ ﺍﻟﺒﻁﺎﻗﺔ ﺘﺤﺩﺩ ﺍﻻﺒﻌﺎﺩ ﺍﻟﺘﻲ
ﺘﻌﺩﻫﺎ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻜﺜﺭ ﺍﻫﻤﻴﺔ ﻟﻠﻨﺠﺎﺡ ﺍﻟﺘﻨﺎﻓﺴﻲ .ﺍﻻ ﺍﻨﻪ ﻟﻜﻲ ﻴﺒﻘﻰ ﻫﺫﺍ ﺍﻟﻨﺠﺎﺡ ﻤـﺴﺘﻤﺭﹰﺍ ﻴﺘﺤـﺘﻡ ﻋﻠﻴﻬـﺎ ﺍﻥ
ﺘﺴﺘﻭﻋﺏ ﺃﻱ ﺘﻐﻴﻴﺭ ﺍﺫ ﺍﻥ ﺍﻟﻤﻨﺎﻓﺴﺔ ﺘﺘﻁﻠﺏ ﻤﻥ ﺍﻟﻤﻨﻅﻤﺎﺕ ﻋﻤل ﺘﺤﺴﻴﻨﺎﺕ ﻤﺴﺘﻤﺭﺓ ﻷﻋﻤﺎﻟﻬـﺎ ﻭﻤﻨﺘﺠﺎﺘﻬـﺎ
ﺍﻟﺤﺎﻟﻴﺔ ﻭﺍﻥ ﺘﻜﻭﻥ ﻟﻬﺎ ﺍﻟﻘﺩﺭﺓ ﻋﻠﻰ ﺘﻘﺩﻴﻡ ﻤﻨﺘﺠﺎﺕ ﺠﺩﻴﺩﺓ ﻭﺒﺸﻜل ﺠﺩﻴﺩ ﻤﻊ ﻗﺎﺒﻠﻴﺎﺕ ﻤﻭﺴﻌﺔ .ﻭﺒﺫﻟﻙ ﻴﻤﻜـﻥ
ﺍﻟﺘﻐﻠﻐل ﺍﻜﺜﺭ ﻓﻲ ﺍﻻﺴﻭﺍﻕ ﺍﻟﺠﺩﻴﺩﺓ ﻭﺯﻴﺎﺩﺓ ﺍﻟﻌﻭﺍﺌﺩ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻗﻴﻤﺔ ﺤﺎﻤﻠﻲ ﺍﻻﺴﻬﻡ.
ﺍﺫﹰﺍ ﻗﺩﺭﺓ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠﻰ ﺍﻻﺒﺩﺍﻉ ﻭﺍﻟﺘﻌﻠﻡ ﻴﺭﺘﺒﻁ ﺒﺸﻜل ﻤﺒﺎﺸﺭ ﻤﻊ ﻗﻴﻤﺔ ﺍﻟﻤﻨﻅﻤﺔ.
ﻫﻜﺫﺍ ﻴﻼﺤﻅ ﺍﻥ ﻤﻨﻅﻭﺭﺍﺕ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺍﺭﺒﻌﺔ ﺘﻤﺜﻠﺕ ﺒـ )ﺍﻟﻤﻨﻅﻭﺭ ﺍﻟﻤﺎﻟﻲ ﺍﻟـﺫﻱ
ﻴﺘﻌﻠﻕ ﺒﺎﻟﺭﺒﺤﻴﺔ ،ﻨﻤﻭ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻭﻗﻀﺎﻴﺎ ﺍﻟﺘﺩﻓﻕ ﺍﻟﻨﻘﺩﻱ ...ﺍﻟﺦ () ،ﻭﻤﻨﻅﻭﺭ ﺍﻟﺯﺒﻭﻥ ﺍﻟﺫﻱ ﻴﺸﺨﺹ ﺍﻻﺴﻭﺍﻕ
ﺍﻟﻤﺴﺘﻬﺩﻓﺔ ﻭﻭﺤﺩﺍﺕ ﺍﻟﻌﻤل ﻓﻲ ﺍﻟﺴﻭﻕ ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺭﻀﺎ ﻭﺭﺒﺤﻴﺔ ﺍﻟﻤﺴﺘﻬﻠﻙ ،ﺍﻟﺤﺼﻭل ﻋﻠـﻰ ﺯﺒـﺎﺌﻥ
ﺠﺩﺩ ،ﺍﺴﺘﺒﻘﺎﺀ ﺍﻟﺯﺒﻭﻥ ،ﺍﻟﺤﺼﺔ ﺍﻟﺴﻭﻗﻴﺔ ...ﺍﻟﺦ( .ﻭﻜﺫﻟﻙ) ﻤﻨﻅﻭﺭ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺫﻱ ﻴﺤﺩﺩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺩﺍﺨﻠﻴـﺔ
ﺍﻟﺤﺎﺴﻤﺔ ﻟﺭﻀﺎ ﺍﻟﺯﺒﻭﻥ ﻭﺍﻟﻨﺠﺎﺡ ﺍﻟﻤﺎﻟﻲ ﻭﺒﻤﺎ ﻴﺴﺎﻋﺩ ﻭﺤﺩﺓ ﺍﻟﻌﻤل ﻋﻠﻰ ﺘﻭﺠﻴﻪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻲ ﺘﺠﺫﺏ ﻭﺘﺴﺘﺒﻘﻲ
ﺍﻟﺯﺒﻭﻥ ﻭﺘﺭﻀﻲ ﺘﻭﻗﻌﺎﺕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ( .ﻭﺍﺨﻴﺭﹰﺍ )ﻤﻨﻅﻭﺭ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻻﺒﺩﺍﻉ ﺍﻟﺫﻱ ﻴﺤﺩﺩ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﺍﻟﻤﻨﻅﻤﻴﺔ
ﺍﻟﻤﻁﻠﻭﺒﺔ ﻟﺨﻠﻕ ﻨﻤﻭ ﻭﺘﺤﺴﻴﻥ ﺒﻌﻴﺩ ﺍﻻﻤﺩ(.
ﺒﺎﻟﺘﺎﻟﻲ ﻭﻤﻥ ﺨﻼل ﻤﺎ ﺘﻘﺩﻡ ﻴﻤﻜﻥ ﻟﻠﺒﺎﺤﺜﺔ ﺍﻟﻘﻭل ﺍﻥ ) ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻫـﻲ ﻤﺠﻤﻭﻋـﺔ
ﻤﺭﻜﺯﺓ ﻤﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺸﺘﻘﺔ ﻤﺒﺎﺸﺭﺓ ﻤﻥ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ( ،ﻭﺫﻟﻙ ﺒﺎﻻﺒﺘﻌﺎﺩ ﻋﻥ ﻓﻜﺭﺓ ﺍﻥ ﻜـل
ﻤﻨﻅﻤﺔ ﻓﻲ ﺤﻘل ﻤﺎ ﻴﺠﺏ ﺍﻥ ﺘﻤﻠﻙ ﻨﻔﺱ ﺍﻟﻤﻘﺎﻴﻴﺱ .ﻭﺒﻤﻭﺠـﺏ ﻫـﺫﻩ ﺍﻟﺒﻁﺎﻗـﺔ ﻴـﺘﻡ ﺘﺭﺠﻤـﺔ ﺍﻻﻫـﺩﺍﻑ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻰ ﻤﻘﺎﻴﻴﺱ ﺃﺩﺍﺀ ﻓﻲ ﺍﺭﺒﻌﺔ ﻤﺠﺎﻻﺕ ) ﺍﻟﻤﺎﻟﻲ – ﺍﻟﺯﺒﻭﻥ – ﺍﻟﻌﻤﻠﻴـﺎﺕ ﺍﻟﺩﺍﺨﻠﻴـﺔ – ﺍﻟـﺘﻌﻠﻡ
ﻭﺍﻻﺒﺩﺍﻉ ( ﻭﻫﺫﻩ ﺍﻟﻤﺠﺎﻻﺕ ﺘﺼﻤﻡ ﻟﺘﺭﺼﻑ ﻤﻊ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻟـﺘﻌﻜﺱ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤـﺔ ﺒﺎﻜﻤﻠﻬـﺎ ﻭﺘﺘﻤﺜـل
ﻋﻼﻗﺎﺕ ﺍﻟﺴﺒﺏ ﻭﺍﻟﻨﺘﻴﺠﺔ ﻤﻥ ﺨﻼل ﻜل ﻤﺠﺎل .ﻭﻴﻤﻜﻥ ﺘﺼﻭﺭ ﻫﻴﻜل ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺒﺎﻋﺘﻤـﺎﺩ
ﻓﻠﺴﻔﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻋﻠﻰ ﻭﻓﻕ ﺍﻟﺸﻜل ) (19ﺍﻻﺘﻲ:
ﻣﻘﺎﻳﻴﺲ اﻷداء
اﻟﻤﺎﻟﻲ
هﻞ ﺗﻢ ﺗﻄﻮﻳﺮ اﻷداء اﻟﻤﺎﻟﻲ ﻣﺎهﻲ اﻻهﺪاف اﻟﻤﺎﻟﻴﺔ ؟
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اﻟﺰﺑﻮن ﺍﻟﺭﺅﻴﺔ
هﻞ ﻳﻌﻠﻢ اﻟﺰﺑﻮن ﺑﺎن اﻟﻤﻨﻈﻤﺔ ﺗﻘﺪم ﻟﻪ
ﻴﻌﻜﺱ ﺍﻟﺸﻜل ) (19ﺍﻥ ﺍﻻﺴﺎﺱ ﻓﻲ ﺘﺼﻤﻴﻡ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﻴـﺘﻡ ﻤـﻥ
ﺨﻼل ﺘﺭﺠﻤﺔ ﺭﺅﻴﺔ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻰ ﻤﺠﻤﻭﻋﺔ ﻤﺘﻤﺎﺴﻜﺔ ﻤﻥ ﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴـﻤﺔ ﻭﻴﻠﻘـﻲ
ﺍﻟﻀﻭﺀ ﻋﻠﻰ ﻤﺠﻤﻭﻋﺔ ﺸﺎﻤﻠﺔ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻲ ﺘﺭﺒﻁ ﻤﺎ ﺒﻴﻥ ﺍﻟﺯﺒﻭﻥ ﻭﺍﻟﻌﻤﻠﻴـﺎﺕ ﺍﻟﺩﺍﺨﻠﻴـﺔ ﻭﺍﻟﻤﻘـﺎﻴﻴﺱ
ﺍﻟﻤﺎﻟﻴﺔ ﻭﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻻﺒﺩﺍﻉ .ﻭﺒﺫﻟﻙ ﻓﺎﻥ ﺍﻟﺒﻁﺎﻗﺔ ﺘﻬﺩﻑ ﺍﻟﻰ ﺘﻭﻓﻴﺭ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻟﻤﻨﻅﻤﺔ ﻤﺎ ﻟﺘﺤﻘﻴـﻕ
ﺍﻷﺩﺍﺀ ﺍﻟﺘﻨﺎﻓﺴﻲ ﺒﻌﻴﺩ ﺍﻻﻤﺩ ،ﻭﺍﻨﻬﺎ ﺘﺤﻘﻕ ﻫﺫﺍ ﻤﻥ ﺨﻼل ﺭﺒﻁ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺒﺭﺅﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ
ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺘﻬﺎ .ﻜﻤﺎ ﻴﻤﻜﻥ ﺍﻟﻘﻭل ﺍﻥ ﺍﻟﻘﻴﺎﺱ ﺒﺎﻋﺘﻤﺎﺩ ﺍﻟﺒﻁﺎﻗﺔ ﻴﻤﻜﻥ ﺍﻥ ﺘـﺴﺘﻌﻤل ﻟﺘﺤـﺴﻴﻥ ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤـﺔ
ﻭﺘﺤﻘﻴﻕ ﺍﻫﺩﺍﻓﻬﺎ ﻭﻴﻤﻜﻥ ﺘﻭﻀﻴﺢ ﻫﺫﺍ ﺍﻻﺴﺘﻌﻤﺎل ﻤﻥ ﺨﻼل ﺍﻟﺸﻜل ):(20
ﺗﺤﻘﻴﻖ اﻻهﺪاف
اﻟﺮﻗﺎﺑﺔ اﻟﻔﻬﻢ
اﻟﺸﻜﻞ )(20
ﻋﻤﻠﻴﺔﺗﺤﺴﻴﻦ اﻷداء وﺗﺤﻘﻴﻖ اﻻهﺪاف
اﻟﻤﺼﺪر :اﻋﺪاد اﻟﺒﺎﺣﺜﺔ
ﻴﻭﻀﺢ ﺍﻟﺸﻜل ) (20ﺍﻨﻪ ﻋﻨﺩﻤﺎ ﻴﺘﻡ ﺍﻟﻘﻴﺎﺱ ﺒﺎﻋﺘﻤﺎﺩ ﺍﻟﺒﻁﺎﻗﺔ ﻓﺎﻥ ﺍﻟﻤﻨﻅﻤـﺔ ﺴﺘـﺴﺘﻁﻴﻊ ﺍﻥ ﺘﻌـﻲ
ﻭﺘﻔﻬﻡ .ﻭﻋﻨﺩﻤﺎ ﺘﻔﻬﻡ ﺘﺴﺘﻁﻴﻊ ﺍﻥ ﺘﺭﺍﻗﺏ ﺒﻔﺎﻋﻠﻴﺔ ،ﻭﻋﻨﺩﻤﺎ ﺘﺭﺍﻗﺏ ﺘﺴﺘﻁﻴﻊ ﺍﻥ ﺘﺤﺴﻥ ﺍﻷﺩﺍﺀ ،ﻭﻋﻨﺩﺌﺫ ﺒﺎﻟﺘﺎﻟﻲ
82
ﺘﺴﺘﻁﻴﻊ ﺘﺤﻘﻴﻕ ﺍﻻﻫﺩﺍﻑ.
ﻜﻤﺎ ﺘﺘﻤﻴﺯ ﺍﻟﺒﻁﺎﻗﺔ ﺒﺄﻨﻬﺎ ﺘﻘﻴﺱ ﺍﻟﻐﺭﺽ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻠﻤﻨﻅﻤﺔ .ﻭﺘﻨﻘل ﺍﻻﻫﺩﺍﻑ ﺍﻟﻰ ﻜل ﻤﻜﺎﻥ ﻓﻴﻬﺎ
ﻼ ﻋﻥ ﻤﻴﺯﺓ ﺍﻟﺘﻭﺍﺯﻥ ﻓﻲ ﻤﻘﺎﻴﻴﺴﻬﺎ ﺍﺫ ﺍﻨﻬﺎ:
ﻭﺘﻘﻴﺱ ﺍﻷﺩﺍﺀ ﻤﻘﺎﺒل ﺘﺤﻘﻴﻕ ﻫﺫﻩ ﺍﻻﻫﺩﺍﻑ ﻫﺫﺍ ﻓﻀ ﹰ
-1ﺘﺤﺘﻭﻱ ﻋﻠﻰ ﻜل ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺘﺸﻐﻴﻠﻴﺔ.
-2ﺘﻘﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﺤﺎﻟﻲ ﻭﺍﻟﻤﺴﺘﻘﺒﻠﻲ ﻟﻠﻤﻨﻅﻤﺔ.
-3ﺘﺭﺒﻁ ﺒﻴﻥ ﺍﻻﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﺒﻴﻥ ﺍﻟﺨﻁﻁ ﻭﺍﻻﻨﺸﻁﺔ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ.
-4ﺘﻘﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﺍﻟﺫﻱ ﻴﻬﻡ ﺍﻟﻤﺎﻟﻜﻴﻥ ،ﻭﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻟﺫﻱ ﻴﻬﻡ ﺍﻻﺩﺍﺭﺍﺕ ﺩﺍﺨل ﺍﻟﻤﻨﻅﻤﺔ.
-5ﺘﻅﻬﺭ ﻋﻼﻗﺔ ﺍﻟﺴﺒﺏ ﻭﺍﻟﻨﺘﻴﺠﺔ ﻟﻸﻨﺸﻁﺔ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻭﺍﻨﻌﻜﺎﺴﺎﺘﻬﺎ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺍﻟﻤﻨﻅﻭﺭ ﺍﻟﻤﺎﻟﻲ ﻭﺒﺸﻜل
ﻤﺘﺭﺍﺒﻁ.
83
ﺍﻟﻔﺼل ﺍﻟﺴﺎﺩﺱ
ﺍﻻﺴﺘﻨﺘﺎﺠﺎﺕ ﻭﺍﻟﺘﻭﺼﻴﺎﺕ
235
ﺍﻟﻔﺼل ﺍﻟﺴﺎﺩﺱ
ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ ﻭﺍﻟﺘﻭﺼﻴﺎﺕ
ﻴﺘﻀﻤﻥ ﺍﻟﻔﺼل ﻋﺭﻀﹰﺎ ﻷﻫﻡ ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﺘﻲ ﺘﻭﺼﻠﺕ ﺍﻟﻴﻬﺎ ﺍﻟﺒﺎﺤﺜﺔ ﻓـﻲ ﺍﻟﺠـﺎﻨﺒﻴﻥ ﺍﻟﻨﻅـﺭﻱ
ﻭﺍﻟﺘﻁﺒﻴﻘﻲ ،ﻜﻤﺎ ﻴﺘﻀﻤﻥ ﺍﻟﻔﺼل ﻋﺭﻀﹰﺎ ﻷﻫﻡ ﺍﻟﺘﻭﺼﻴﺎﺕ ﺍﻟﺘﻲ ﺘﻌﺯﺯ ﺍﺴﺘﻌﻤﺎل ﻭﺘﻔﻌﻴل ﺍﻟﻨﻅـﺎﻡ ﺍﻟﻤﻘﺘـﺭﺡ
ﻭﺘﺴﻬﻡ ﻓﻲ ﺘﺤﺴﻴﻥ ﻤﺴﺘﻭﻯ ﺍﻟﺨﺩﻤﺔ ﺍﻟﺠﺎﻤﻌﻴﺔ ﺍﻟﺘﻲ ﺘﻘﺩﻤﻬﺎ ﺍﻟﺠﺎﻤﻌﺎﺕ
ﺍﻟﻤﺒﺤﺙ ﺍﻷﻭل
ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ
ﻴﻬﺩﻑ ﻫﺫﺍ ﺍﻟﻤﺒﺤﺙ ﺍﻟﻰ ﻋﺭﺽ ﺨﻼﺼﺔ ﻷﻫﻡ ﻤﺎ ﺠﺎﺀ ﻓﻲ ﺍﻟﺩﺭﺍﺴﺔ ﺍﻟﻨﻅﺭﻴﺔ ﻭﺍﻟﻤﺭﺠﻌﻴﺔ ﺍﻟـﺴﺎﺒﻘﺔ،
ﻭﻤﺎ ﺘﻨﺎﻭﻟﻪ ﺍﻟﺒﺎﺤﺜﻭﻥ ﻓﻲ ﻤﺠﺎل ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺘﻘﻭﻴﻤﻪ ﺒﺸﻜل ﻋﺎﻡ ﻭﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻭﺘﻘﻭﻴﻤـﻪ
ﺒﺎﻋﺘﻤﺎﺩ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺒﺸﻜل ﺨﺎﺹ ،ﻓﻀﻼ ﻋﻥ ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﺘﻁﺒﻴﻘﻴﺔ ،ﻭﺘﻠـﻙ ﺍﻟﺘـﻲ
ﺃﺴﻔﺭﺕ ﻋﻨﻬﺎ ﻋﻤﻠﻴﺔ ﺘﻁﺒﻴﻕ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻋﻠﻰ ﻋﻴﻨﺔ ﻤﻥ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﻟﻌﺭﺍﻗﻴﺔ.
ﻤﻥ ﺨﻼل ﺍﻟﻨﻅﺭﺓ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻟﻸﺩﺏ ﺍﻟﺨﺎﺹ ﺒﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺠﺎﻤﻌﻲ ﻭﺘﻘﻭﻴﻤﻪ ﺒﺎﻋﺘﻤـﺎﺩ
ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻭﺍﻟﺫﻱ ﺠﺭﺕ ﻤﺭﺍﺠﻌﺘﻪ ﻓﻲ ﺍﻟﻔﺼل ﺍﻷﻭل ،ﻴﻤﻜﻥ ﺘﺤﺩﻴﺩ ﺃﻫﻡ ﻤﻌﺎﻟﻡ ﺍﻻﻏﻨﺎﺀ
ﺍﻟﻔﻜﺭﻱ ﻓﻲ ﻫﺫﺍ ﺍﻟﻤﺠﺎل ﻭﻤﺠﺎل ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ ﻭﺍﻟﺘﻲ ﺴﻴﺘﻡ ﺘﻨﺎﻭﻟﻬﺎ ﺒﺸﻜل ﻤﺘﺘﺎﺒﻊ ﻭﺒﻤـﺎ ﻴﻨـﺴﺠﻡ ﻤـﻊ
ﺍﻟﺘﺴﻠﺴل ﺍﻟﻤﻨﻁﻘﻲ ﻟﺨﻁﺔ ﺍﻟﺒﺤﺙ ﻓﻲ ﺠﺎﻨﺒﻪ ﺍﻟﻨﻅﺭﻱ ﻭﻜﻤﺎ ﻴﺄﺘﻲ:
ﺍﻥ ﻤﺎ ﻴﻤﻜﻥ ﺍﺴﺘﺨﻼﺼﻪ ﻤﻥ ﺍﻟﻤﺤﺎﻭﻻﺕ ﻭﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ ﻓﻲ ﻤﺠﺎل ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ
ﻭﺘﻘﻭﻴﻤﻪ ﻤﺎ ﻴﺄﺘﻲ:
ﺃ -ﺴﻌﺕ ﺍﻟﻤﺤﺎﻭﻻﺕ ﻭﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺴﺎﺒﻘﺔ ﺍﻟﻰ ﺘﻘﺩﻴﻡ ﻤﺅﺸﺭﺍﺕ ﻟﻘﻴﺎﺱ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻭﻗﺩ ﻗﺩﻤﺕ ﺒﻌﻀﻬﺎ
ﻤﺅﺸﺭﺍﺕ ﻟﻬﺎ ﺃﻫﻤﻴﺘﻬﺎ ﻓﻲ ﻫﺫﺍ ﺍﻟﻤﺠﺎل ،ﻭﺘﻡ ﺇﻀﺎﻓﺔ ﺒﻌﺽ ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﺘـﻲ ﺍﺴـﺘﻨﺒﻁﺕ ﻤـﻥ ﻫـﺫﻩ
ﺍﻟﺩﺭﺍﺴﺎﺕ ﻟﻌﻨﺎﺼﺭ ﻭﻤﺠﺎﻻﺕ ﻨﻅﺎﻡ ﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﻤﻘﺘﺭﺡ.
ﺏ -ﻋﻠﻰ ﺍﻟﺭﻏﻡ ﻤﻥ ﻁﺭﺡ ﺒﻌﺽ ﻫﺫﻩ ﺍﻟﺩﺭﺍﺴﺎﺕ ﻤﺅﺸﺭﺍﺕ ﺫﺍﺕ ﻓﺎﺌﺩﺓ ﻓﻲ ﻤﺠﺎل ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺇﻻ ﺍﻨﻬـﺎ
ﻜﺎﻨﺕ ﻤﺤﺩﻭﺩﺓ ﺠﺩﹰﺍ ،ﻭﻻ ﺘﻐﻁﻲ ﺇﻻ ﺠﺯﺀ ﻤﺤﺩﻭﺩﹰﺍ ﻤﻤﺎ ﻴﻨﺒﻐﻲ ﺘﻐﻁﻴﺘﻪ ﻓﻲ ﻫﺫﺍ ﺍﻟﻤﺠﺎل ﻜﻤﺎ ﺍﻥ ﻫـﺫﻩ
ﺍﻟﻤﺅﺸﺭﺍﺕ ﻜﺎﻨﺕ ﺫﺍﺕ ﻁﺎﺒﻊ ﻨﻅﺭﻱ ﻏﻴﺭ ﻗﺎﺒل ﻓﻲ ﻤﻌﻅﻤﻪ ﻟﻠﺘﻜﻤﻴﻡ ﺍﻭ ﺍﻟﻤﻌﺎﻴﺭﺓ.
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ﺝ -ﺍﻥ ﻫﺫﻩ ﺍﻟﺩﺭﺍﺴﺎﺕ ﻜﺎﻨﺕ ﺒﻴﻥ ﺩﺭﺍﺴﺔ ﻨﻅﺭﻴﺔ ﺼﺭﻓﺔ ،ﻭﺒﻴﻥ ﺩﺭﺍﺴﺔ ﻗﺎﻤﺕ ﺒﻤﺴﺢ ﻤﺤﺩﻭﺩ ﺠﺩﹰﺍ ﻟﻠﻭﺍﻗﻊ.
ﻭﺍﻥ ﺍﻟﻤﺤﺎﻭﻻﺕ ﺍﻟﺘﻲ ﻗﺎﻤﺕ ﺒﺎﻟﻤﺴﺢ ﺍﻟﻤﻴﺩﺍﻨﻲ ﻟﻡ ﺘﻜﻥ ﻓﻲ ﺍﺘﺠﺎﻩ ﻗﻴﺎﺱ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﻟﻠﺠﺎﻤﻌﺎﺕ ﻜﻨﻅـﺎﻡ
ﺘﺭﺒﻭﻱ ﻤﺘﻜﺎﻤل ،ﺒل ﺭﻜﺯﺕ ﻋﻠﻰ ﻤﺠﺎل ﺍﻭ ﺒﻌﺽ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﻤﺤﺩﺩﺓ ﻤﻨﻪ ﻜﺎﻟﻜﻠﻔﺔ ﺍﻭ ﻋﻠﻰ ﺍﻟﺘﺤﺼﻴل
ﺍﻟﺩﺭﺍﺴﻲ ﻓﻘﻁ ﺍﻭ ﺍﺴﺘﺒﺎﻨﺔ ﺃﺭﺍﺀ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﺍﻭ ﺍﻟﻁﻠﺒﺔ ﺤﻭل ﺒﻌﺽ ﺍﻟﻌﻨﺎﺼـﺭ ﺫﺍﺕ ﺍﻟﻌﻼﻗـﺔ ﺒـﺄﺩﺍﺀ
ﺍﻟﺠﺎﻤـﻌﺔ.
ﺩ -ﻏﻴﺎﺏ ﺍﻹﻁﺎﺭ ﺍﻟﻨﻅﺭﻱ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺎﻟﺠﻭﺍﻨﺏ ﺍﻟﻤﻬﻤﺔ ﻟﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﻜﻤﻔﻬﻭﻡ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻭﻴﻡ ﻭﺍﻷﺩﺍﺀ
ﻭﻤﻔﻬﻭﻡ ﺍﻟﻤﻘﺎﻴﻴﺱ ﻭﺍﻟﻤﺅﺸﺭﺍﺕ ﻭﺍﻟﻤﻌﺎﻴﻴﺭ....
ﻫـ -ﻋﻜﺴﺕ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﺴﺘﻌﻤﺎل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻓﻲ ﺘﻘـﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺒـﺸﻜل ﻋـﺎﻡ
ﻭﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺒﺸﻜل ﺨﺎﺹ ﺍﻥ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﺘﻤﺜل ﺃﺩﺍﺓ ﺍﺩﺍﺭﺓ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺘﺘﺭﺠﻡ
ﺃﻫﺩﺍﻑ ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﻰ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺘﺭﺍﺒﻁﺔ ،ﺍﻻ ﺍﻨﻬﺎ ﻟﻡ ﺘﺘﻭﺴﻊ ﻓﻲ ﻜﻴﻔﻴـﺔ ﺍﻻﺴـﺘﻌﻤﺎل
ﻭﺍﻟﺘﻁﺒﻴﻕ ﻭﻻ ﻜﻴﻔﻴﺔ ﺘﺤﺩﻴﺩ ﺍﻷﻫﻤﻴﺔ ﺍﻟﻨﺴﺒﺔ ﻷﺒﻌﺎﺩ ﻭﻤﺠﺎﻻﺕ ﺍﻷﺩﺍﺀ ﻭﻤﺅﺸـﺭﺍﺘﻪ ﻓﻜﺎﻨـﺕ ﺠﻤﻴﻌﻬـﺎ
ﻤﺤﺎﻭﻻﺕ ﻓﻠﺴﻔﻴﺔ ﻟﻡ ﺘﻘﺩﻡ ﺍﻵﻟﻴﺔ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻟﻠﻭﺼﻭل ﺍﻟﻰ ﺍﻟﻨﺘﺎﺌﺞ.
-2ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻭﺘﻘﻭﻴﻤﻪ ﺒﺎﻋﺘﻤﺎﺩ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
.1ﻟﻡ ﺘﻅﻬﺭ ﺃﺩﺒﻴﺎﺕ ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﺘﻲ ﺘﻨﺎﻭﻟﺕ ﻤﻭﻀـﻭﻉ ﺍﻷﺩﺍﺀ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ ﻤﻔﻬﻭﻤـﹰﺎ
ﻤﺤﺩﺩﹰﺍ ﻭﺩﻗﻴﻘﹰﺎ ﻟﻪ ﺒﺎﻟﺸﻜل ﺍﻟﺫﻱ ﻴﻤﻴﺯﻩ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻟﺘﺸﻐﻴﻠﻲ ﻭﺍﻟﻤﺎﻟﻲ.
.2ﺍﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻴﻌﺩ ﺒﻤﺜﺎﺒﺔ ﺍﻟﻤﺭﺁﺓ ﺍﻟﺘﻲ ﺘﻌﻜﺱ ﻗﺩﺭﺓ ﺍﻟﻤﻨﻅﻤﺔ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻓﻬﺎ ﺒﻌﻴﺩﺓ
ﺍﻷﻤﺩ ،ﻭﺘﻤﺜﻠﻪ ﻤﻘﺎﻴﻴﺱ ﻭﻤﻌﺎﻴﻴﺭ ﻤﺸﺘﻘﺔ ﻤﻥ ﺭﺅﻴﺔ ﻭﺭﺴﺎﻟﺔ ﺍﻟﻤﻨﻅﻤﺔ ﻭﺃﻫﺩﺍﻓﻬﺎ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
.3ﺍﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺘﻘﻴﺱ ﺃﺩﺍﺀ ﺍﻟﺨﻁﻁ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺒـﺎﻟﺘﺭﻜﻴﺯ ﻋﻠـﻰ ﺍﻷﻨـﺸﻁﺔ
ﺍﻷﺴﺎﺴﻴﺔ ﺍﻟﺘﻲ ﺘﺤﻘﻕ ﺍﻷﻫﺩﺍﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ .ﻭﺘﺘﻁﻠﺏ ﻫﺫﻩ ﺍﻷﻫﺩﺍﻑ ﺃﺩﻭﺍﺕ ﻗﻴﺎﺱ ﻤﺨﺘﻠﻔﺔ ﻤﺎﻟﻴـﺔ
ﻭﻏﻴﺭ ﻤﺎﻟﻴﺔ ﻭﺫﻟﻙ ﻻﻥ ﺍﻟﻘﻴﺎﺱ ﺍﻟﻤﺎﻟﻲ ﻫﻭ ﺠﺯﺀ ﻤﺘﻜﺎﻤل ﻤﻥ ﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﺍﻷﺩﺍﺀ ﻟﻜﻨﻪ ﻟـﻴﺱ ﻜﺎﻓﻴـﹰﺎ
ﻟﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ .ﻭﺍﻥ ﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ﻋﻠﻰ ﺃﺴﺎﺱ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟـﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨـﺔ ﺘﻘـﺩﻡ ﻗـﺼﺔ
ﻤﺘﻜﺎﻤﻠﺔ ﻟﺭﻭﺍﺒﻁ ﺍﻟﺴﺒﺏ ﻭﺍﻟﻨﺘﻴﺠﺔ ﺍﻟﺘﻲ ﺘﻘﻭﺩ ﺒﺎﻷﻋﻤﺎل ﻋﻥ ﻁﺭﻴﻕ ﺍﻷﻓﺭﺍﺩ ﺍﻟﻰ ﺘﺤﻘﻴـﻕ ﺍﻷﻫـﺩﺍﻑ
ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ.
.4ﻴﻤﺜل ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﻤﺠﻤﻭﻉ ﺍﻹﺠﺭﺍﺀﺍﺕ ﻭﺍﻷﺴﺎﻟﻴﺏ ﺍﻟﻜﻔﻴﻠﺔ ﻟﺘﺤﺩﻴﺩ ﺼﺤﺔ ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻟﺘﺨﻁﻴﻁﻴﺔ
ﻭﺍﻟﺘﻨﻔﻴﺫﻴﺔ ﺍﻟﺘﻲ ﺴﺎﺭﺕ ﻋﻠﻴﻬﺎ ﻤﻨﻅﻭﻤﺔ ﺍﻟﻌﻤل ،ﻓﻬﻭ ﺒﻤﺜﺎﺒﺔ ﺠﻬﺎﺯ ﻟﻠﺴﻴﻁﺭﺓ ﻭﺍﻟﺘﺤﻜﻡ ﻭﺍﻟﺘﻭﺠﻴﻪ ،ﻴﻤﺩ
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ﻤﺘﺨﺫ ﺍﻟﻘﺭﺍﺭ ﺒﺎﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻜﻔﻴﻠﺔ ﺒﺎﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ،ﻭﻴﻜﻭﻥ ﻓﻲ ﺒﻌﺽ ﺍﻷﺤﻴﺎﻥ ﺃﺩﺍﺓ ﻟﻜﺸﻑ ﻭﺘﺤﺩﻴﺩ
ﺍﻟﺼﻌﻭﺒﺎﺕ ﻭﺍﻟﺴﻠﺒﻴﺎﺕ ،ﻭﻴﺤﺩﺩ ﺃﻴﻀﺎ ﻤﺴﺒﺒﺎﺕ ﺍﻟﺨﻠل ﻭﺍﻹﺨﻔﺎﻕ ﻓﻲ ﺍﻟﺘﻨﻔﻴﺫ.
.6ﻴﻌﺘﻤﺩ ﻨﺠﺎﺡ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ﻋﻠﻰ ﻤﺩﻯ ﺍﻻﻟﺘﺯﺍﻡ ﺒﺎﻟﻤﺒﺎﺩﺉ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻷﺨﻼﻗﻴﺔ ﻋﻨﺩ ﺍﻟﺘﻘـﻭﻴﻡ ،ﺍﺫ ﺍﻥ
ﻨﺠﺎﺡ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻤﻴﺔ ﻴﺘﻤﺭﻜﺯ ﺃﺴﺎﺴﹰﺎ ﺤﻭل ﻤﻌﻘﻭﻟﻴﺔ ،ﻤﺼﺩﺍﻗﻴﺔ ،ﺜﺒﺎﺕ ﻭﻋﺩﺍﻟﺔ ﺍﺴـﻠﻭﺏ ﺍﻟﺘﻘـﻭﻴﻡ
ﺍﻟﻤﺴﺘﻌﻤل .ﻜﻤﺎ ﻴﺠﺏ ﺍﻥ ﺘﻔﻬﻡ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ﻓﻲ ﻀﻭﺀ ﺍﻤﻜﺎﻨﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ﻭﻓﻲ ﻀﻭﺀ ﻤﺅﺸـﺭﺍﺕ
ﻤﺤﻴﻁﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﺍﻻﻗﺘﺼﺎﺩﻱ.
ﺏ -ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﺎﺴﺘﻌﻤﺎل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻓﻲ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ
.2ﺘﻌﺩ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﺃﻜﺜﺭ ﻤﻭﻀﻭﻋﻴﺔ ﺒﺴﺒﺏ ﻤﻨﻬﺠﻬﺎ ﺍﻟﻌﻠﻤﻲ ﻓﻲ ﺘﺤﺩﻴﺩ ﺍﻷﻫﻤﻴﺔ
ﺍﻟﻨﺴﺒﻴﺔ ﻷﺒﻌﺎﺩ ﺍﻷﺩﺍﺀ ﻭﺍﻟﻤﺅﺸﺭﺍﺕ ،ﺍﺫ ﻻ ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﺍﻟﺤﻜﻡ ﺍﻟﺸﺨﺼﻲ ﻤﺜﻠﻤﺎ ﺘﻌﺘﻤﺩﻩ ﻨﻅﻡ ﺍﻟﺘﻘـﻭﻴﻡ
ﺍﻟﻤﺴﺘﻌﻤﻠﺔ ﺤﺎﻟﻴﹰﺎ.
.3ﺘﻤﺜل ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻁﺭﻴﻘﺔ ﺘﻨﺎﻀل ﻤﻥ ﺍﺠل ﺭﺒﻁ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ ﻟﻸﻨﺸﻁﺔ ﺍﻟﻤﺎﻀﻴﺔ
ﻤﻊ ﻤﻘﺎﻴﻴﺱ ﻤﻭﺠﻬﺎﺕ ﺃﺩﺍﺀ ﺍﻟﻤﺴﺘﻘﺒل ﺒﺘﻭﺤﻴﺩ ﺃﺒﻌﺎﺩ ﺍﻟﻨﺸﺎﻁ ﺍﻟﻤﻨﻅﻤﻲ ،ﻟﻬﺫﺍ ﺍﻟﺴﺒﺏ ﻓـﺎﻥ ﺍﻟﺠﺎﻨـﺏ
ﺍﻟﻤﺎﻟﻲ ﻴﺴﺘﻜﻤل ﺒﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻟﺘﺤﺴﻴﻥ ﻭﻜﺫﻟﻙ ﺒﺒﻌﺩ ﺍﻟﺯﺒﻭﻥ .ﻭﺒﺘﺤﺩﻴـﺩ ﻭﺘﻭﺤﻴـﺩ ﻭﻨﻘـل ﻜـﻼ
ﺍﻟﻤﻘﺎﻴﻴﺱ ﻭﺍﻷﻫﺩﺍﻑ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻓﺎﻨﻪ ﻴﺘﻡ ﺨﻠﻕ ﻨﻅﺭﺓ ﻜﺎﻤﻠﺔ ﻤﺘﻭﺍﺯﻨﺔ ﺤﻭل ﺃﺩﺍﺀ ﺍﻟﻤﻨﻅﻤﺔ.
.4ﻴﺘﺤﻘﻕ ﺍﻟﺘﻭﺍﺯﻥ ﻓﻲ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻤﻥ ﺨﻼل ﺨﻠﻕ ﺘﻭﻟﻴﻔﺔ ﻤﻥ ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴـﺔ ﻭﻏﻴـﺭ ﺍﻟﻤﺎﻟﻴـﺔ
)ﺍﻟﺘﺸﻐﻴﻠﻴﺔ( ﺍﻟﻤﺘﻨﺎﻏﻤﺔ ﻭﺍﻟﺘﻲ ﺘﻌﺯﺯ ﺒﻌﻀﻬﺎ ﺍﻟﺒﻌﺽ ﺍﻵﺨﺭ ﻭﻴﺤﻘﻕ ﺍﻟﺘﻔﺎﻋل ﻭﺍﻟﺘﺭﺍﺒﻁ ﻭﺍﻟﺘﻜﺎﻤل ﻓﻴﻤﺎ
ﺒﻴﻨﻬﺎ ﻟﺒﻴﺎﻥ ﻤﺴﺎﻫﻤﺔ ﺍﻷﻨﺸﻁﺔ ﻭﺍﻷﻓﺭﺍﺩ ﻭﺍﻻﺩﺍﺭﺓ ﻓﻲ ﺍﻟﻭﺼـﻭل ﺍﻟـﻰ ﺍﻷﻫـﺩﺍﻑ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺔ
ﻟﻠﻤﻨﻅﻤﺔ.
.5ﺍﻥ ﺍﻷﺴﺒﺎﺏ ﺍﻟﺭﺌﻴﺴﺔ ﻟﻘﺒﻭﻟﻬﺎ ﺍﻟﻭﺍﺴﻊ ﻴﺒﺭﺯ ﻤﻥ ﺨﻼل ﻁﺒﻴﻌﺘﻬـﺎ ﺍﻟﻨﻅﺎﻤﻴـﺔ ﻭﺘﺭﻜﻴﺯﻫـﺎ ﻋﻠـﻰ
ﻤﺠﻤﻭﻋﺔ ﻤﺤﺩﺩﺓ ﻤﻥ ﻤﺅﺸﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺭﺌﻴﺴﺔ ،ﻭﻗﺎﺒﻠﻴﺘﻬﺎ ﻋﻠﻰ ﺘﻨﻅـﻴﻡ ﺍﻟﻤﻨﻅـﻭﺭﺍﺕ ﺍﻟﻭﻅﻴﻔﻴـﺔ
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ﻭﺍﻷﻫﺩﺍﻑ ﻀﻤﻥ ﺍﻟﻤﻨﻅﻤﺔ .ﻭﻤﻊ ﺫﻟﻙ ﻤﺎﺯﺍﻟﺕ ﺘﻌﺎﻨﻲ ﻤﻥ ﺒﻌﺽ ﺍﻟﻌﻴﻭﺏ ﻭﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺍﻟﺤﺩ ﻤﻨﻬـﺎ
ﻤﻥ ﺨﻼل ﺘﺼﻤﻴﻡ ﺒﻁﺎﻗﺔ ﺩﺭﺠﺎﺕ ﺘﺼﺎﻍ ﺒﺸﻜل ﻗﻴﺎﺴﻲ ﻭﺸﻤﻭﻟﻲ ﻭﺘﺴﺎﻫﻡ ﻓﻲ ﺼـﻴﺎﻏﺘﻬﺎ ﺠﻤﻴـﻊ
ﻤﺴﺘﻭﻴﺎﺕ ﺍﻟﻤﻨﻅﻤﺔ ،ﺃﻱ ﺤﺼﻭل ﺍﻹﺠﻤﺎﻉ ﻓﻲ ﺼﻴﺎﻏﺘﻬﺎ.
.6ﻟﻴﺱ ﻫﻨﺎﻙ ﻤﻥ ﺘﺸﺭﻴﻊ ﺼﺎﺭﻡ ﺤﻭل ﺘﺴﻤﻴﺔ ﻭﻋﺩﺩ ﻤﻨﻅﻭﺭﺍﺕ ﺍﻷﺩﺍﺀ ﻓﻲ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ .ﻭﻟﻜﻲ ﻴﺘﻡ
ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ ﻭﻋﻠﻰ ﺍﻟﻤﻨﻅﻭﺭﺍﺕ ﻭﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﺘﻲ ﺘﻀﻴﻑ ﻗﻴﻤﺔ ﻴﺠﺏ ﺍﻥ ﻴﻜﻭﻥ
ﻫﻨﺎﻙ ﺘﺭﺍﺒﻁ ﺒﻴﻥ ﻫﺫﻩ ﺍﻟﻤﻨﻅﻭﺭﺍﺕ ﻭﺍﻟﻤﺠﺎﻻﺕ ﻭﻤﻘﺎﻴﻴﺱ ﺍﻷﺩﺍﺀ ،ﺫﻟـﻙ ﺍﻥ ﺍﻟﺘـﺼﻤﻴﻡ ﺍﻟﻤﺘـﺭﺍﺒﻁ
ﻭﺍﻷﺩﺍﺀ ﺍﻟﻤﺭﻜﺯ ﻋﻠﻰ ﻫﺫﺍ ﺍﻟﺘﺼﻤﻴﻡ ﻫﻭ ﻤﺩﺨل ﺘﺤﺴﻴﻥ ﺍﻷﺩﺍﺀ ﻭﺘﺤﻘﻴﻕ ﺍﻷﻫﺩﺍﻑ.
ﺝ -ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﺍﻟﺠﺎﻤﻌﻲ ﺒﺎﻋﺘﻤﺎﺩ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ
.1ﺍﻥ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻻ ﻴﻌﻨﻲ ﺍﻟﺜﻨﺎﺀ ﻓﻘﻁ ﻭﻻ ﺍﻟﻨﻘﺩ ﻭﺤﺩﻩ ،ﻭﺇﻨﻤﺎ ﻫﻭ ﻓﺤﺹ ﺩﻗﻴـﻕ ﻟﻭﺍﻗـﻊ
ﺍﻟﺤﺎل ﻴﺒﻴﻥ ﻟﻠﻤﻬﺘﻤﻴﻥ ﺒﻪ ﺃﻴﻥ ﺃﺠﺎﺩﺕ ﺘﻠﻙ ﺍﻟﺠﺎﻤﻌﺔ ،ﻭﻟﻤﺎﺫﺍ ؟ ﻭﺃﻴﻥ ﺃﺨﻔﻘﺕ ،ﻭﻜﻴﻑ ﻴﻜﻭﻥ ﺍﻟﻌـﻼﺝ
؟.
.2ﺍﻥ ﺍﻟﻨﺠﺎﺡ ﻭﺍﻹﺨﻔﺎﻕ ﻟﻴﺴﺎ ﻨﺘﻴﺠﺔ ﺠﻬﺩ ﺃﻓﺭﺍﺩ ﻓﻘﻁ ﺍﻭ ﻨﺘﻴﺠﺔ ﻗﻠﺔ ﻫﺫﺍ ﺍﻟﺠﻬﺩ ،ﺍﻭ ﺍﻨﻌﺩﺍﻤﻪ ﻭﺇﻨﻤﺎ ﻫﻭ
ﻨﻅﺎﻡ ﻤﺘﻜﺎﻤل ﻴﻘﻭﻡ ﻋﻠﻰ ﻋﻭﺍﻤل ﻤﺘﻌﺩﺩﺓ ﺘﻘﻭﺩ ﻓﻲ ﺍﻟﻨﻬﺎﻴﺔ ﺍﻟﻰ ﺤﺎل ﺍﻟﻤﻨﻅﻤﺔ ﻭﻗﺕ ﺘﻘﻭﻴﻤﻬﺎ ﻴﺅﺜﺭ ﻓﻲ
ﻫﺫﺍ ﺍﻟﻨﻅﺎﻡ ﻭﻴﺘﺄﺜﺭ ﺒﻪ ﺃﻨﻅﻤﺔ ﺃﺨﺭﻯ ﻜﺜﻴﺭﺓ ﺍﺠﺘﻤﺎﻋﻴﺔ ،ﺍﻗﺘﺼﺎﺩﻴﺔ ﻭﺴﻴﺎﺴﻴﺔ ،ﻓﻌﻨﺩ ﺍﻟﺘﻘﻭﻴﻡ ﻴﺅﺨﺫ ﺫﻟﻙ
ﻜﻠﻪ ﻓﻲ ﺍﻻﻋﺘﺒﺎﺭ ﺒﺤﻴﺙ ﻴﻜﻭﻥ ﻓﻲ ﺍﻻﻤﻜﺎﻥ ﻓﻬﻡ ﻨﺘﺎﺌﺠﻪ ﻓﻬﻤﹰﺎ ﺼﺤﻴﺤﹰﺎ ،ﻭﺍﻗﺘﺭﺍﺡ ﺍﻟـﺴﺒل ﺍﻟﻤﺜﻠـﻰ
ﻟﺘﺤﻘﻴﻕ ﺍﻟﺘﻘﺩﻡ ﻭﺍﻟﺘﻁﻭﺭ ﺍﻟﻤﻨﺸﻭﺩﻴﻥ.
.3ﺍﻥ ﺍﻟﺘﻘﻭﻴﻡ ﻻ ﻴﺠﻭﺯ ﺍﻟﻨﻅﺭ ﺍﻟﻴﻪ ﻋﻠﻰ ﺍﻨﻪ ﻋﻤﻠﻴﺔ ﻭﺍﺤﺩﺓ ﺘﺘﻡ ﻟﻤﺭﺓ ﻭﺍﺤﺩﺓ ﻭﺘﻨﺘﻬﻲ ،ﺒل ﻫﻭ ﻨـﺸﺎﻁ
ﻤﺴﺘﻤﺭ ،ﻭﺇﺠﺭﺍﺀﺍﺕ ﻤﺘﺘﺎﺒﻌﺔ ﺘﺘﻡ ﻓﻲ ﺍﻟﻤﺴﺘﻭﻴﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻷﻜﺎﺩﻴﻤﻴﺔ ﻭﺍﻹﺩﺍﺭﻴﺔ ﺍﻟﻤﻌﺎﻭﻨﺔ )ﺍﻟـﺴﺎﻨﺩﺓ(
ﻜﺎﻟﻤﻜﺘﺒﺎﺕ ﻭﻤﺭﺍﻜﺯ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻭﻏﻴﺭﻫﺎ ﻭﺒﺼﻭﺭﺓ ﺩﺍﺌﻤﺔ ﺘﺭﻤﻲ ﺍﻟﻰ ﺘﺠﻨﺏ ﺘـﺭﺍﻜﻡ ﺍﻷﺨﻁـﺎﺀ ﺍﻭ
ﺍﻟﻨﻭﺍﻗﺹ ﺤﺘﻰ ﻴﺴﺘﺤﻴل ﻋﻼﺠﻬﺎ ،ﻭﺍﻟﻰ ﺍﻟﺘﻔﺎﻋل ﺍﻟﺒﻨﺎﺀ ﺒﻴﻥ ﺍﻟﻌﻨﺎﺼﺭ ﺍﻟﺒـﺸﺭﻴﺔ ﻓـﻲ ﺍﻟﻘﻁﺎﻋـﺎﺕ
ﺍﻟﺠﺎﻤﻌﻴﺔ ﻜﻠﻬﺎ ﺒﺤﻴﺙ ﺘﺒﻠﻎ ﺍﻟﻤﻨﻅﻤﺔ ﻜﻠﻬﺎ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﻼﺌﻕ ﺒﻬﺎ.
.4ﺍﻟﺘﻘﻭﻴﻡ ﻴﺴﺎﻋﺩ ﺍﻟﺠﺎﻤﻌﺔ ﻋﻠﻰ ﺍﺘﺨﺎﺫ ﻗﺭﺍﺭﺍﺕ ﻭﻻﺴﻴﻤﺎ ﺒﻬﺎ ﻭﺒﺎﻟﻌﺎﻤﻠﻴﻥ ﻤﺜل ﺠﺩﻭﻯ ﺍﻻﺴﺘﻤﺭﺍﺭ ﻓﻲ
ﺒﻌﺽ ﺒﺭﺍﻤﺠﻬﺎ ﺍﻷﻜﺎﺩﻴﻤﻴﺔ ،ﻓﻀﻼ ﻋﻥ ﺃﻫﺩﺍﻑ ﺘﻁﻭﻴﺭﻴﺔ ﺍﺫ ﻴﺴﺎﻋﺩ ﻋﻠﻰ ﺘﺤﺴﻴﻥ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺴﺘﻘﺒﻠﻲ
ﻟﻠﺠﺎﻤﻌﺔ ،ﻭﺫﻟﻙ ﺒﻌﺩ ﺘﺤﺩﻴﺩ ﻨﻘﺎﻁ ﻗﻭﺘﻬﺎ ﻭﻀﻌﻔﻬﺎ ﺍﻭ ﺘﺤﺩﻴﺩ ﺍﺤﺘﻴﺎﺠﺎﺘﻬـﺎ ﺍﻭ ﺘﻁﻠﻌﺎﺘﻬـﺎ ﺍﻟﻤـﺴﺘﻘﺒﻠﻴﺔ
ﺍﻷﻜﺎﺩﻴﻤﻴﺔ ﻭﻏﻴﺭﻫﺎ.
.5ﻻ ﻴﻤﻜﻥ ﺍﻥ ﻨﺘﺠﻪ ﺍﻟﻰ ﺇﺤﺩﺍﺙ ﺃﻱ ﺘﻐﻴﻴﺭ ﺍﻭ ﺘﻁﻭﻴﺭ ﻓﻲ ﺍﻟﺘﻌﻠﻴﻡ ﻤﺎ ﻟﻡ ﺘﻜـﻥ ﻟـﺩﻴﻨﺎ ﺍﻟﻤﻌﻠﻭﻤـﺎﺕ
ﺍﻟﻜﺎﻓﻴﺔ ﻋﻥ ﺍﻟﻭﻀﻊ ﺍﻟﺤﺎﻟﻲ ،ﻭﺃﻴﻥ ﻨﻘﻑ ؟ ﻭﻤﺎﺫﺍ ﻨﺭﻴﺩ ﺍﻥ ﻨﻁﻭﺭ ﺍﻭ ﻨﻐﻴﺭ ﻓﻴﻪ ﻭﻜل ﺫﻟﻙ ﺒﺎﻟﻁﺒﻊ ﻻ
ﻴﺄﺘﻲ ﺍﻻ ﻤﻥ ﺨﻼل ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ.
239
.6ﻫﻨﺎﻙ ﺼﻌﻭﺒﺔ ﻓﻲ ﻭﻀﻊ ﻤﺅﺸﺭﺍﺕ ﺍﻭ ﻤﻌﺎﻴﻴﺭ ﻟﻠﺠﻭﺩﺓ ﻓﻲ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﺒﺎﻟﻤﻘﺎﺭﻨـﺔ ﻤـﻊ
ﻤﻌﺎﻴﻴﺭ ﺍﻟﺠﻭﺩﺓ ﻓﻲ ﺍﻟﻘﻁﺎﻋﺎﺕ ﻏﻴﺭ ﺍﻟﺨﺩﻤﻴﺔ ﺍﻻ ﺍﻨﻪ ﻤﻥ ﺍﻟﻤﻤﻜﻥ ﺍﻥ ﻨﺘﺼﻭﺭ ﺒﻌـﺽ ﺍﻟﻤﺅﺸـﺭﺍﺕ
ﻭﺍﻟﻨﻤﺎﺫﺝ ﺍﻟﺘﻲ ﺘﻜﻔل ﺍﻟﺠﻭﺩﺓ ﻓﻲ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻋﻥ ﻁﺭﻴﻕ ﺼﻴﺎﻏﺔ ﻓﻠﺴﻔﺔ ﻭﺍﻀﺤﺔ ﻭﺃﻫـﺩﺍﻑ
ﺃﻜﺎﺩﻴﻤﻴﺔ ﻋﻠﻤﻴﺔ ﺘﺴﺎﻋﺩ ﻋﻠﻰ ﺘﻭﻓﻴﺭ ﺒﻨﻰ ﺃﻜﺎﺩﻴﻤﻴﺔ ﻭﺇﺩﺍﺭﻴﺔ ﺒﺠﻭﺩﺓ ﻋﺎﻟﻴﺔ ﻟﻠﻁﻠﺒﺔ ﻭﺃﺴﻭﺍﻕ ﺍﻟﻌﻤل.
.7ﺍﻥ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻓﻲ ﺍﻟﺘﻌﻠﻴﻡ ﺘﻘﺩﻡ ﻟﻠﺠﺎﻤﻌﺎﺕ ﺍﻭ ﺍﻟﻜﻠﻴﺎﺕ ﺍﻟﻔﺭﺼﺔ ﻟﺘﺸﻜﻴل ﺴﻠـﺴﻠﺔ
ﻤﻨﺘﻅﻤﺔ ﻟﻠﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻲ ﺘﺘﺭﺠﻡ ﺭﺴﺎﻟﺔ ﺨﻠﻕ ﺍﻟﻤﻌﺭﻓﺔ ﻭﺍﻟﻤﺸﺎﺭﻜﺔ ﻭﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻨﻬﺎ ﻓﻲ ﺇﻁﺎﺭ ﻋﻤـل
ﺤﺭﻜﻲ ﺸﺎﻤل ﻭﻤﺘﻤﺎﺴﻙ ﻭﻗﺎﺒل ﻟﻼﺘﺼﺎل ﻤﻊ ﺍﻟﺠﻬﺎﺕ ﺍﻟﺨﺎﺭﺠﻴﺔ ﻭﻷﺤﺩﻫﻡ ﺍﻵﺨﺭ.
.1ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﻭﺍﻗﻊ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻟﺤﺎﻟﻲ ﻭﻨﻅﺎﻡ ﻤﻌﻠﻭﻤﺎﺘﻪ
ﺘﻌﻜﺱ ﻋﻤﻠﻴﺔ ﺘﺤﻠﻴل ﻭﺍﻗﻊ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻭﻨﻅﺎﻡ ﻤﻌﻠﻭﻤﺎﺘﻪ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ
ﻭﺍﻟﺘﻲ ﺴﻴﺘﻡ ﺘﻨﺎﻭﻟﻬﺎ ﻭﻓﻘﺎ ﻟﻤﺎ ﻴﺄﺘﻲ:
ﺃ -ﺍﻥ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻓﻲ ﺍﻟﻌﺭﺍﻕ ﻴﺘﻤﺜل )ﺒﺎﻟﻤﻠﻑ ﺍﻟﺘﻘﻭﻴﻤﻲ ﻟﻜﻔﺎﺀﺓ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌـﺎﺕ(،
ﻻ ﻭﺘﻘﻭﻴﻤـﻪ
ﻭﺍﻟﺫﻱ ﻴﻌﺩ ﻤﺤﺎﻭﻟﺔ ﻟﻘﻴﺎﺩﺓ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻟﻨﻅﺎﻡ ﺍﻟﺘﺭﺒﻭﻱ ﺒﻤﺠﻤﻠـﻪ ﺍﻭ ﹰ
ﻋﻠﻰ ﻭﻓﻕ ﻤﻌﺎﻴﻴﺭ ﻤﺤﺩﺩﺓ ﺜﺎﻨﻴﹰﺎ ،ﻭﺘﺄﺸﻴﺭ ﻤﺴﺘﻭﻯ ﺍﻷﺩﺍﺀ ﺜﺎﻟﺜﹰﺎ ﻤﻥ ﺨﻼل ﺘﺭﻜﻴﺯ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ﻋﻠﻰ
ﺍﻟﻤﺩﺨﻼﺕ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻟﻤﺨﺭﺠﺎﺕ ﺍﻟﺘﻲ ﺘﺸﻜل ﺍﻷﻫﺩﺍﻑ ﺍﻷﺴﺎﺴﻴﺔ ﻟﻠﺘﻌﻠﻴﻡ.
ﺏ -ﻟﻡ ﺘﺠﺭ ﻤﺤﺎﻭﻻﺕ ﻟﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺒﻌﺩ ﺍﻟﻌﺎﻡ 1993/1992ﺍﻻ ﻓﻲ ﺍﻟﻌﺎﻡ 2000/1999
ﻭﻟﻡ ﻴﺘﻡ ﺒﻌﺩ ﺫﻟﻙ ﻤﻤﺎﺭﺴﺔ ﻫﺫﻩ ﺍﻟﻌﻤﻠﻴﺔ ﺤﺘﻰ ﻴﻭﻤﻨﺎ ﻫﺫﺍ ،ﻭﻫﺫﺍ ﺍﻥ ﻴﺸﻴﺭ ﺍﻟﻰ ﺸﻲﺀ ﻓﺎﻨﻪ ﻴﺸﻴﺭ ﺍﻟـﻰ
ﺍﻥ ﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﺠﺎﻤﻌﻲ ﻫﻭ ﺍﻟﺤﻠﻘﺔ ﺍﻷﻜﺜﺭ ﻀﻌﻔﹰﺎ ﻓﻲ ﻤﺅﺴﺴﺎﺘﻨﺎ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ،ﻜﻤﺎ ﻭﻴﺸﻴﺭ ﺫﻟﻙ ﺍﻟﻰ ﻋـﺩﻡ
ﺍﺴﺘﻤﺭﺍﺭﻴﺔ ﻫﺫﻩ ﺍﻟﻌﻤﻠﻴﺔ.
ﺝ -ﻜﺎﻨﺕ ﺁﺭﺍﺀ ﺍﻟﻌﻴﻨﺔ ﻤﻥ ﺍﻟﻌﻤﺩﺍﺀ ،ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﻭﺒﻌﺽ ﺍﻟﺨﺒﺭﺍﺀ ﻭﺫﻭﻱ ﺍﻹﻁﻼﻉ ﺒﻤﺠﺎل ﺍﻟﺘﻘـﻭﻴﻡ
ﺘﻤﻴل ﻨﺤﻭ ﺴﻠﺒﻴﺔ ﻭﻋﺩﻡ ﻤﻼﺀﻤﺔ ﺍﻟﻨﻅﺎﻡ ،ﻭﻗﺩ ﺘﺒﺎﻴﻨﺕ ﺃﺴﺒﺎﺏ ﻋﺩﻡ ﺍﻟﻤﻼﺀﻤﺔ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﺍﻟﻌﻴﻨﺔ،
ﻓﻘﺩ ﺃﺸﺎﺭﺕ ﻨﺘﺎﺌﺞ ﺍﻟﺒﺤﺙ ﻷﻓﺭﺍﺩ ﻫﺫﻩ ﺍﻟﻌﻴﻨﺔ ﺍﻋﺘﻘﺎﺩﻫﻡ ﺒﻭﺠﻭﺩ ﻨﻘﺎﻁ ﻀﻌﻑ ﻋﺩﻴﺩﺓ ﻓﻲ ﻫﺫﺍ ﺍﻟﻨﻅـﺎﻡ
ﺍﺫ ﺍﺘﻔﻘﺕ ﻨﺴﺒﺔ ﻜﺒﻴﺭﺓ ﻤﻨﻬﻡ ﻋﻠﻰ ﻋﺩﻡ ﻤﻼﺀﻤﺔ ﺒﻌﺽ ﻤﺅﺸﺭﺍﺘﻪ ﻭﻻﻋﺘﻘﺎﺩﻫﻡ ﻜﺫﻟﻙ ﺒﻌـﺩﻡ ﺇﻤﻜﺎﻨﻴـﺔ
ﺍﺴﺘﻌﻤﺎﻟﻬﺎ ﻟﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺒﺸﻜل ﻋﺎﻡ ،ﻭﺍﻥ ﻨﺴﺒﺔ ﻜﺒﻴﺭﺓ ﻤﻨﻬﻡ ﺃﻜﺩﻭﺍ ﺍﻥ ﻤﺅﺸﺭﺍﺕ ﺍﻟﻨﻅﺎﻡ ﻻ
ﺘﻌﻜﺱ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺸﻜل ﺩﻗﻴﻕ .ﻜﻤﺎ ﺃﺸﺎﺭﺕ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﻰ ﻭﺠﻭﺩ ﺨﻠل ﻓﻲ ﺘﺤﺩﻴﺩ ﺃﻭﺯﺍﻥ ﺍﻟﻨﻅﺎﻡ ﻭ
ﻋﻠﻰ ﻭﻓﻕ ﻤﺤﺎﻭﺭﻩ ﺍﻟﺜﻼﺜﺔ ) ﺍﻟﻤﺩﺨﻼﺕ ,ﺍﻟﻌﻤﻠﻴﺎﺕ ,ﺍﻟﻤﺨﺭﺠـﺎﺕ ( ،ﻭﺍﻓﺘﻘـﺎﺭﻩ ﻟﻠﻤﻌـﺩﻻﺕ ﺍﻭ
ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ ،ﻭﻜﺫﻟﻙ ﺴﻠﺒﻴﺔ ﺍﻟﻨﻅﺎﻡ ﻓﻲ ﺘﺤﺩﻴﺩ ﻋﻭﺍﻤل ﺍﻟﻨﺠﺎﺡ ﺍﻟﺤﺎﺴﻤﺔ ﻭﺍﻟﺘﻲ ﺘـﺴﻬﻡ ﻓـﻲ
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ﺘﻤﻴﺯ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺨﺼﻭﺼﹰﺎ ﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺠﻭﺩﺓ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻭﺘﺤﺴﻴﻨﻬﺎ ﺍﻟﻤﺴﺘﻤﺭ ﺍﻭ ﻜﻔـﺎﺀﺓ ﺍﻷﺩﺍﺀ
ﺍﻟﻤﺎﻟﻲ ،ﻭﺍﻓﺘﻘﺎﺭ ﺍﻟﻨﻅﺎﻡ ﺍﻴﻀﹰﺎ ﻟﺒﻌﺽ ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻟﻭﺼﻔﻴﺔ ﺍﻟﺘﻲ ﺘﺠﻌل ﻤﻥ ﺯﺒﺎﺌﻥ ﺍﻟﺠﺎﻤﻌﺔ ﺘﺸﺎﺭﻙ
ﺒﻌﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴـﻡ.
.1ﻨﺴﺏ ﺘﻭﺍﻓﻕ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺨﻁﻁﺔ :ﻓﻤﻥ ﺍﻟﻤﻌﺭﻭﻑ ﺍﻥ ﺍﻟﺘﺨﻤﻴﻨﺎﺕ ﺍﻟﺘـﻲ ﻭﻀـﻌﺘﻬﺎ
ﺍﻟﺠﺎﻤﻌﺔ ﺘﺨﻀﻊ ﺨﻼل ﻤﺭﺤﻠﺔ ﺇﻋﺩﺍﺩ ﺍﻟﻤﻭﺍﺯﻨﺔ ﻟﺘﺨﻔﻴﺽ ﻭﺯﺍﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻤﻤﺎ ﻴﻨﻌﻜﺱ ﺴﻠﺒﹰﺎ ﻋﻠـﻰ
ﻗﺩﺭﺓ ﻫﺫﻩ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﻋﻠﻰ ﺘﻐﻁﻴﺔ ﺍﻟﻨﺸﺎﻁﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻜﻤﺎ ﺨﻁﻁﺕ ﻟﻬﺎ ﻤﺴﺒﻘﹰﺎ ﺘﻠـﻙ
ﺍﻟﺠﺎﻤﻌﺎﺕ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﺘﺨﻤﻴﻨﺎﺕ ﺍﻟﺘﻲ ﻗﺩﻤﺘﻬﺎ ﺍﻟﻜﻠﻴﺎﺕ ﺍﻟﺘﺎﺒﻌﺔ ﻟﻬﺎ.
.2ﻨﺴﺏ ﺍﻟﺘﻨﻔﻴﺫ ﺍﻟﻤﺎﻟﻲ ﻟﻠﻤﻭﺍﺯﻨﺔ :ﺍﺫﺍ ﺍﻥ ﺘﻭﻓﻴﺭ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺠﺎﻤﻌﺎﺕ ﻏﻴﺭ ﻤﺠﺩ ﺍﻥ ﻟـﻡ
ﻴﺘﻡ ﺘﻨﻔﻴﺫﻫﺎ ﻭﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻨﻬﺎ ﻟﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﺍﻟﻤﺨﻁﻁ ﻟﻬﺎ.
.4ﻨﺴﺏ ﺘﺤﺼﻴل ﺍﻹﻴﺭﺍﺩﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻨﻤﻭﻫﺎ ﻤﻥ ﻤﺩﺓ ﻷﺨﺭﻯ ﺍﺫ ﻴﻤﻜﻥ ﻟﻬﺫﻩ ﺍﻟﻤﺅﺸـﺭﺍﺕ ﺍﻥ ﺘﻘـ ﻭﻡ
ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﺨﻠﻕ ﺍﻹﻴﺭﺍﺩﺍﺕ ﺍﻟﺫﺍﺘﻴﺔ ﻤﻥ ﺃﻨﺸﻁﺘﻬﺎ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﻴـﺔ ،ﻭﺘﻨﻤﻴـﺔ ﺍﻹﻴـﺭﺍﺩﺍﺕ
ﻭﺍﻟﺘﺨﻔﻴﺽ ﻤﻥ ﺇﻟﻘﺎﺀ ﺍﻟﻌﺏﺀ ﺍﻷﻜﺒﺭ ﻋﻠﻰ ﻤﻭﺍﺯﻨﺔ ﺍﻟﺩﻭﻟـﺔ ﺍﻟﻤﺭﻜﺯﻴـﺔ ﻭﻁﻠـﺏ ﺯﻴـﺎﺩﺓ ﺍﻟﻤﺒـﺎﻟﻎ
ﺍﻟﻤﺨﺼﺼﺔ ﻟﻬﺎ.
ﻫـ -ﻋﺩﻡ ﻤﻌﺭﻓﺔ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺒﺎﻟﻤﺅﺸﺭﺍﺕ ﻭﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻓﻲ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺠﺎﻤﻌﺎﺘﻬﻡ ﻤﻤﺎ ﻴـﺅﺜﺭ ﺫﻟـﻙ
ﺴﻠﺒﹰﺎ ﻓﻲ ﻤﺘﺎﺒﻌﺔ ﻭﺇﻋﺩﺍﺩ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻼﺯﻤﺔ ﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ.
ﻭ -ﻋﺩﻡ ﻭﺠﻭﺩ ﺠﻬﺔ ﻤﺭﻜﺯﻴﺔ ﻤﺴﺅﻭﻟﺔ ﻋﻥ ﺘﻭﻓﻴﺭ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻼﺯﻤﺔ ﻟﺘﻨﻔﻴﺫ ﺍﻟﻨﻅـﺎﻡ ﻭﺘﻘـﻭﻡ ﺍﻟﻜﻠﻴـﺎﺕ
ﺒﺘﺸﻜﻴل ﻟﺠﻨﺔ ﻴﻘﻊ ﻋﻠﻰ ﻋﺎﺘﻘﻬﺎ ﻤﺴﺅﻭﻟﻴﺔ ﺠﻤﻊ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺴﻭﺍﺀ ﻤﻥ ﺍﻷﻗـﺴﺎﻡ ﺍﻟﻌﻠﻤﻴـﺔ ﻭﺍﻟـﺸﻌﺏ
ﺍﻹﺩﺍﺭﻴﺔ ﻟﻐﺭﺽ ﺘﻭﻓﻴﺭ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻼﺯﻤﺔ ﻟﺘﻁﺒﻴﻕ ﺍﻟﻨﻅﺎﻡ.
ﺯ -ﺘﻔﺘﻘﺭ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻭﺍﻟﻜﻠﻴﺎﺕ ﺍﻟﻰ ﻗﺎﻋﺩﺓ ﻤﻌﻠﻭﻤﺎﺕ ﻴﻤﻜﻥ ﺍﻻﺴﺘﻨﺎﺩ ﻋﻠﻴﻬﺎ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﺘﻘﻭﻴﻤﻴـﺔ
ﻭﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻹﺩﺍﺭﻴﺔ.
ﺡ -ﺍﻟﻐﻴﺎﺏ ﺍﻟﻜﺎﻤل ﻓﻜﺭﹰﺍ ﻭﻤﻤﺎﺭﺴﺔ ﻟﻤﺒﺩﺃ ﺍﻻﻋﺘﻤﺎﺩ ﺍﻷﻜﺎﺩﻴﻤﻲ ﻭﺍﻟﻤﻬﻨﻲ ﻟﻠﺒﺭﺍﻤﺞ ﻓﻲ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻭﻻ ﻴﻌﺭﻑ
ﺍﻟﻤﺸﺘﺭﻜﻭﻥ ﻭﺃﺼﺤﺎﺏ ﺍﻟﻘﺭﺍﺭ ﻤﺩﻯ ﺍﻟﺠﻭﺩﺓ ﻭﺍﻟﻔﺎﻋﻠﻴﺔ ﻟﻠﺠﺎﻤﻌﺎﺕ ﺍﻟﻤﺴﺅﻭﻟﺔ ﻋـﻥ ﺇﻋـﺩﺍﺩ ﺍﻟـﺸﺭﺍﺌﺢ
ﺍﻟﻘﻴﺎﺩﻴﺔ ﻟﻘﻭﻯ ﺍﻟﻌﻤل ﻭﻟﻠﻤﺠﺘﻤﻊ ﻗﺎﻁﺒﺔ.
.2ﺍﻹﺴﺘﻨﺘﺎﺠﺎﺕ ﺍﻟﺨﺎﺼﺔ ﺒﺘﺼﻤﻴﻡ ﻭﻤﻜﻨﻨﺔ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻭﺘﻨﻔﻴﺫﻩ ﻋﻠﻰ ﻋﻴﻨﺔ ﻤﻥ ﺍﻟﺠﺎﻤﻌﺎﺕ
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-1ﺍﻥ ﺘﺼﻤﻴﻡ ﻨﻅﺎﻡ ﺍﻟﺘﻘﻭﻴﻡ ﻴﺅﻜﺩ ﺍﻟﺤﺎﺠﺔ ﺍﻟﻰ ﺃﺩﺍﺓ ﻟﺘﻌﻘﺏ ﺍﻟﻨﺘﺎﺌﺞ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺘﻭﺤﻴـﺩﻫﺎ
ﻓﻲ ﻨﻅﺎﻡ ﻤﺘﻜﺎﻤل ،ﻭﻓﻲ ﺍﺴﺘﺠﺎﺒﺔ ﻟﻬﺫﻩ ﺍﻟﺤﺎﺠﺔ ﺘﻡ ﺘﺼﻤﻴﻡ ﺍﻟﻨﻅﺎﻡ ﺒﺎﻋﺘﻤﺎﺩ ﻓﻠﺴﻔﺔ ﺒﻁﺎﻗﺔ ﺍﻟـﺩﺭﺠﺎﺕ
ﻤﻜﻨﺘﻨﺎ ﻤﻥ ﻗﻴﺎﺱ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﻋﻠﻰ ﻭﻓﻕ ﻤﺤﺎﻭﺭ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﺍﻟﻤﺘﻤﺜﻠﺔ ﺒــ :ﺍﻟﻤﺤـﻭﺭ ﺍﻟﻤـﺎﻟﻲ،
ﺍﻟﻌﻤﻠﻴﺎﺕ ،ﺍﻟﺯﺒـﻭﻥ ،ﺍﻟﺘﻌﻠﻡ ﻭﺍﻟﺘﺤﺴﻴﻥ ﻓﻬﻲ ﺒﺫﻟﻙ ﺴﺘﻌﻤل ﻋﻠﻰ ﺍﻟﺘﻌﺭﻴﻑ ﺒﺎﻟﻤﻘﺎﻴﻴﺱ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ
ﺍﻟﺘﻲ ﺘﻀﻴﻑ ﻗﻴﻤﺔ ﺒﺤﻴﺙ ﺘﺤﻘﻕ ﺍﻟﺘﻤﻴﺯ ﻤﻥ ﺨﻼل ﺘﺭﻜﻴﺯ ﺍﻟﻤﺠﻤﻭﻉ ﻋﻠﻰ ﻤﺎ ﻫﻭ ﻤﻬـﻡ ﻭﺘﻭﻓﻴﺭﻫـﺎ
ﺒﺒﻴﺎﻨﺎﺕ ﻟﻠﻤﻘﺎﺭﻨﺔ.
-2ﺍﻥ ﻫﺫﺍ ﺍﻟﻨﻅﺎﻡ ﻴﻘﺩﻡ ﻭﺼﻔﹰﺎ ﻟﻭﺍﻗﻊ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺼﻭﺭﺓ ﻤﻔﺼﻠﺔ ﻤـﻊ ﺘﺄﺸـﻴﺭ ﺍﻟﺠﻭﺍﻨـﺏ ﺍﻻﻴﺠﺎﺒﻴـﺔ
ﻭﺍﻟﺴﻠﺒﻴﺔ ﻤﻥ ﺨﻼل ﺍﻟﺘﺤﻠﻴل ﺍﻟﺩﻗﻴﻕ ﻭﺍﻟﺠﺩﺍﻭل ﻭﺍﻷﺸﻜﺎل ﺍﻟﺘﻲ ﻴﻌﺭﻀﻬﺎ ﺍﻟﻨﻅﺎﻡ ﻤﻊ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠـﻰ
ﺍﻥ ﺍﻟﺸﻲﺀ ﺍﻟﻤﻬﻡ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ﻟﻴﺴﺕ ﺍﺴﺘﻬﺩﺍﻑ ﺍﻟﻨﺘﺎﺌﺞ ﻓﻘﻁ ﺒـل ﺍﻷﻫـﻡ ﺍﺴـﻠﻭﺏ ﺍﻟﺘﻌﺎﻤـل
ﻭﺍﻟﺘﻔﺎﻋل ﻤﻌﻬﺎ ﻭﺘﺤﺴﻴﻥ ﺍﻟﺨﻁﻁ ﻭﺘﻁﻭﻴﺭ ﺍﻷﺩﺍﺀ.
ﺃ .ﻨﺴﺏ ﺍﻟﺘﻨﻔﻴﺫ ﺍﻟﻤﺎﻟﻲ ﻟﻠﺘﺨﺼﻴﺼﺎﺕ ﻭﺍﻟﺘﻲ ﺘﻘﻴﺱ ﻜﻔﺎﺀﺓ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﺍﺴـﺘﻨﻔﺎﺫ ﺘﺨﺼﻴـﺼﺎﺘﻬﺎ
ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﻘﻴﺎﻡ ﺒﺎﻟﻨﺸﺎﻁﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﻴﺔ.
ﺏ .ﻨﺴﺏ ﺘﻭﺍﻓﻕ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻤﻊ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺨﻁﻁﺔ ﻟﺘﻌﻜﺱ ﻨﺴﺒﺔ ﺍﻟﺘﺨﻔﻴﺽ ﺍﻟﺤﺎﺼل
ﻓﻲ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺨﻁﻁﺔ ﻤﻥ ﻗﺒل ﻭﺯﺍﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺫﻱ ﻻ ﻴﻤﻜﻥ ﺍﻋﺘﺒﺎﺭﻩ ﻋﺩﻡ ﻜﻔـﺎﺀﺓ
ﻼ ﺨـﻼل ﺍﻟـﺴﻨﺔ
ﻓﻲ ﺍﻷﺩﺍﺀ ﺒﻤﻘﺎﺭﻨﺔ ﻫﺫﻩ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﻤﻊ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺨﺼﺼﺔ ﻓﻌ ﹰ
ﺍﻟﻤﺎﻟﻴﺔ.
ﺝ .ﻨﺴﺏ ﺍﻟﻨﻤﻭ ﻓﻲ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺘﻲ ﺘﺨﺘﺹ ﺒﻤﻘﺎﺭﻨﺔ ﺃﺩﺍﺀ ﻨﺸﺎﻁ ﻤﻌـﻴﻥ ﺒـﻴﻥ ﻋـﺎﻤﻴﻥ
ﻤﺘﺘﺎﻟﻴﻴﻥ ﻭﻴﻜﻭﻥ ﺍﻟﻨﻤﻭ ﺍﻴﺠﺎﺒﻴﹰﺎ ﺍﺫﺍ ﻜﺎﻨﺕ ﺍﻟﻨﺴﺒﺔ ﻤﻭﺠﺒﺔ ﻭﺒﺎﻟﻌﻜﺱ ﺍﺫﺍ ﻜﺎﻨﺕ ﺍﻟﻨﺴﺒﺔ ﺴﺎﻟﺒﺔ.
ﺩ .ﻨﺴﺒﺔ ﺘﺤﺼﻴل ﺍﻹﻴﺭﺍﺩﺍﺕ ﻭﻨﻤﻭﻫﺎ ﻤﻥ ﻤﺩﺓ ﺍﻟﻰ ﺃﺨﺭﻯ ﻭﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻨﻬﺎ ﻓـﻲ ﺘﻤﻭﻴـل
ﻨﺸﺎﻁﺎﺕ ﺍﻟﺠﺎﻤﻌﺔ ﺫﺍﺘﻴﹰﺎ.
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-5ﻴﺘﻀﻤﻥ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻤﺭﻭﻨﺔ ﻋﺎﻟﻴﺔ ﻓﻲ ﺇﺩﺨﺎل ﺃﻱ ﺘﻐﻴﻴﺭﺍﺕ ﺴﻭﺍﺀ ﺒﺈﻀﺎﻓﺔ ﻤﺅﺸـﺭﺍﺕ ﺍﻭ ﺤـﺫﻑ
ﻤﺅﺸﺭﺍﺕ ﺃﺨﺭﻯ ﺃﻱ ﺒﺎﻻﻤﻜﺎﻥ ﺘﺤﺩﻴﺜﻪ ﻭﺒﺎﺴﺘﻤﺭﺍﺭ ﺤﺴﺏ ﺤﺎﺠﺔ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻟﺫﻟﻙ ﻭﻫﺫﺍ ﻴﻌﻜﺱ ﻗﺩﺭﺘﻪ
ﻋﻠﻰ ﺍﻻﺴﺘﺠﺎﺒﺔ ﻷﻱ ﺘﻐﻴﻴﺭ.
-6ﺘﺘﻤﻴﺯ ﻗﺎﻋﺩﺓ ﺒﻴﺎﻨﺎﺕ ﻭﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻨﻅﺎﻡ ﺒﺴﻌﺘﻬﺎ ﻭﻤﺭﻭﻨﺘﻬﺎ ﺍﻟﻌﺎﻟﻴـﺔ ﻭﺸـﻤﻭﻟﻬﺎ ﺠﻤﻴـﻊ ﺍﻟﻤﻌﻠﻭﻤـﺎﺕ
ﺍﻟﻀﺭﻭﺭﻴﺔ ﻭﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺘﻜﻴﻴﻔﻬﺎ ﻹﻀﺎﻓﺔ ﻤﺯﻴﺩ ﻤﻥ ﺍﻟﻤﺅﺸﺭﺍﺕ ﻋﻨﺩ ﺍﻟﺤﺎﺠﺔ.
-7ﻤﻭﻀﻭﻋﻴﺔ ﺍﻷﻫﻤﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ ﻷﺒﻌﺎﺩ ﺍﻷﺩﺍﺀ ،ﻤﺠﺎﻻﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺭﺌﻴﺴﺔ ﻭﻟﻤﺅﺸﺭﺍﺘﻪ ﻻﻋﺘﻤـﺎﺩ ﻁﺭﻴﻘـﺔ
ﻋﻠﻤﻴﺔ ﻤﻭﻀﻭﻋﻴﺔ ﻓﻲ ﺘﺤﺩﻴﺩﻫﺎ ﻭﺍﻟﺘﻲ ﺍﺭﺘﻜﺯﺕ ﻋﻠﻰ ﺍﻟﻤﻘﺎﺭﻨﺔ ﺍﻟﺯﻭﺠﻴﺔ ﻭﻋﻠﻰ ﻭﻓﻕ ﺍﻟﺨﺒﺭﺓ ﺍﻟﻌﻠﻤﻴـﺔ
ﻻ ﻤﻥ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﺤﻜﻡ ﺍﻟﺸﺨﺼﻲ.
ﻭﺍﻟﻌﻤﻠﻴﺔ ﻟﻠﻌﻴﻨﺔ ﺒﺩ ﹰ
.1ﻤﻜﻨﻨﺔ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻋﻠﻰ ﺍﻟﺤﺎﺴﻭﺏ ﺠﻌﻠﺕ ﺒﺎﻻﻤﻜﺎﻥ ﺍﺴﺘﻌﻤﺎل ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﻨﻭﺍﻓﺫ ﺍﻟﺘﻲ ﺘﺘﺴﻡ
ﺒﻘﺎﺒﻠﻴﺔ ﻤﺘﻤﻴﺯﺓ ﻓﻲ ﺭﺒﻁ ﺃﻜﺜﺭ ﻤﻥ ﻗﺎﻋﺩﺓ ﻓﺭﻋﻴﺔ ﻟﻠﻤﻌﻠﻭﻤﺎﺕ ﺍﻭ ﺴﺤﺏ ﻤﺤﺘﻭﻴﺎﺕ ﺍﻟﻘﺎﻋﺩﺓ ﻭﻋﺭﻀﻬﺎ
ﻋﻠﻰ ﺍﻟﺸﺎﺸﺔ ﺒﺸﻜل ﻤﺒﺎﺸﺭ ﻟﻐﺭﺽ ﺇﻀﺎﻓﺔ ﺍﻭ ﺘﺤﺩﻴﺙ ﺍﻭ ﺤﺫﻑ ﺒﻌﺽ ﺍﻟﺒﻴﺎﻨﺎﺕ ﻭﻫﺫﺍ ﻴﺴﻬل ﻤـﻥ
ﻋﻤﻠﻴﺔ ﺇﺩﺨﺎل ﺍﻟﺒﻴﺎﻨﺎﺕ ﻭﻴﻘﻠل ﻤﻥ ﺍﺤﺘﻤﺎﻻﺕ ﺍﻟﺨﻁﺄ ﻓﻲ ﺍﻹﺩﺨﺎل.
.2ﺘﻡ ﺒﺭﻤﺠﺔ ﺍﻟﻨﻅﺎﻡ ﻤﻥ ﺍﺠل ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﺍﻻﻤﻜﺎﻨﺎﺕ ﺍﻟﺘﻲ ﺘﻭﻓﺭﻫﺎ ﺍﻟﺤﺎﺴﺒﺔ ﺍﻻﻟﻜﺘﺭﻭﻨﻴﺔ ﻓﻲ ﺤﻔﻅ
ﻭﻤﻌﺎﻟﺠﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ .ﻭﻜﺫﻟﻙ ﻟﺘﺴﻬﻴل ﻋﻤﻠﻴﺔ ﺍﻟﻤﻘﺎﺭﻨﺔ ﻓﻲ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺒﻤﻭﺠﺏ ﺍﻟﺘﻘـﺎﺭﻴﺭ ﺍﻟﺘـﻲ
ﻴﺤﻘﻘﻬﺎ ﻫﺫﺍ ﺍﻟﻨﻅﺎﻡ ﻜﻤﺨﺭﺠﺎﺕ ﻭﺍﻟﺘﻲ ﻴﺴﻬل ﺍﻟﺘﻌﺎﻤل ﻤﻌﻬﺎ ﻤﻥ ﺨﻼل ﺍﻟﻤﺅﺸﺭﺍﺕ ﺍﻟﺨﺎﺼﺔ ﺒﺘﻘـﻭﻴﻡ
ﺍﻷﺩﺍﺀ ﻓﻲ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﻟﻌﺭﺍﻗﻴﺔ ﻜﺎﻓﻪ.
-1ﺍﻥ ﺘﻨﻔﻴﺫ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻟﻤﻘﺘﺭﺡ ﻋﻠﻰ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﺍﺜﺒﺕ ﺇﻤﻜﺎﻨﻴﺔ ﺘﻁﺒﻴﻘﻪ ﺒـﺴﻬﻭﻟﺔ
ﻭﺒﺴﺭﻋﺔ ﻭﺒﺎﻟﺘﺎﻟﻲ ﻓﺎﻥ ﺍﻟﻨﻅﺎﻡ ﻭﻤﻥ ﺨﻼل ﺘﻁﺒﻴﻘﻪ ﺃﻤﻜﻥ ﺍﻥ ﻴﺤﻘﻕ ﻤﺎ ﻴﺄﺘﻲ:
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ﺃ -ﺍﻟﺘﻌﺒﻴﺭ ﻋﻥ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺭﻗﻡ ﻭﺍﺤﺩ ﻭﺒﻨﺴﺒﺔ ﻟﻸﺩﺍﺀ ﺘﻤﺜل ﺨﻼﺼﺔ ﻟﺠﻤﻴـﻊ ﺍﻟﻨـﺴﺏ ﻭﻤﻨﻬـﺎ
ﺘﺴﺘﻁﻴﻊ ﺍﺩﺍﺭﺓ ﺍﻟﺠﺎﻤﻌﺔ ﺍﻭ ﺍﻟﺠﻬﺔ ﺍﻟﻤﺴﺅﻭﻟﺔ ﻋﻥ ﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﻭﻗﻭﻑ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻷﺩﺍﺀ.
ﺏ -ﺍﻟﻘﺩﺭﺓ ﻋﻠﻰ ﺍﻟﻤﻘﺎﺭﻨﺔ ﺒﻴﻥ ﺍﻷﺒﻌﺎﺩ ﻭﻤﺠﺎﻻﺕ ﺍﻷﺩﺍﺀ ﻭﻟﻜل ﻤﺅﺸﺭ ﺭﺌﻴﺴﻲ ﺍﻭ ﻓﺭﻋـﻲ ﺒـﺴﻬﻭﻟﺔ
ﻭﻟﻭ ﺘﻡ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺠﻤﻴﻊ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻻﻤﻜﻥ ﺇﺠﺭﺍﺀ ﺍﻟﻤﻘﺎﺭﻨﺎﺕ ﺒﻴﻥ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻤﻤﺎ ﻴﻤﻜـﻥ ﻤـﻥ
ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﺘﺼﺤﻴﺤﻴﺔ ﻤﻥ ﻗﺒل ﺍﻻﺩﺍﺭﺓ.
ﺝ -ﺍﻥ ﺍﻟﺘﻘﺎﺭﻴﺭ ﺍﻟﺘﻲ ﻭﻓﺭﻫﺎ ﺍﻟﻨﻅﺎﻡ ﺴﺘﺴﺎﻋﺩ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﻤﻼﺀﻤﺔ ﻭﺘﺴﻬل ﻤﺘﺎﺒﻌﺔ ﺍﻷﺩﺍﺀ
ﻤﻥ ﺨﻼل ﻤﺩﺓ ﺯﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ ﺍﻭ ﻤﻥ ﺨﻼل ﺍﻟﻤﻘﺎﺭﻨﺔ ﻤﻊ ﺠﺎﻤﻌﺔ ﺃﺨﺭﻯ ﻭﻟﻨﻔﺱ ﺍﻟﻤﺩﺓ.
ﺩ -ﺩﻟﺕ ﻨﺘﺎﺌﺞ ﺍﻟﺘﻨﻔﻴﺫ ﻟﻠﻨﻅﺎﻡ ﺍﻨﻪ ﻴﺘﻤﻴﺯ ﺒﺎﻟﻘﺩﺭﺓ ﺍﻟﻌﺎﻟﻴﺔ ﻭﺍﻟﺴﺭﻋﺔ ﻓﻲ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﻓـﻀﻼ
ﻋﻥ ﺇﻤﻜﺎﻨﻴﺔ ﺍﺴﺘﻌﻤﺎل ﻤﺅﺸﺭﺍﺘﻪ ﻟﺠﻤﻴﻊ ﺃﻨﻭﺍﻉ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻭ ﺍﻟﻤﺭﺍﻜﺯ ﺍﻟﺒﺤﺜﻴﺔ.
-2ﺃﻅﻬﺭﺕ ﻨﺘﺎﺌﺞ ﺘﻨﻔﻴﺫ ﺍﻟﻨﻅﺎﻡ ﻋﻠﻰ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﻭﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻷﺩﺍﺀ ﺍﻟﻌﺎﻡ ﺍﻥ ﺃﺩﺍﺀ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ
ﻓﻲ ﺒﻌﺩ )ﺠﻭﺩﺓ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﺴﺎﻨﺩﺓ( ﻜﺎﻥ ﻤﺭﺘﻔﻌﹰﺎ ﺃﻤﺎ ﺃﺩﺍﺅﻫﺎ ﻟﻸﺒﻌﺎﺩ )ﺠـﻭﺩﺓ ﺍﻟﻌﻤﻠﻴـﺔ ﺍﻟﺘﻌﻠﻴﻤﻴـﺔ(،
)ﺍﻟﺘﻌﻠﻡ ﻭﺍﻟﺘﺤﺴﻴﻥ() ،ﺍﻷﺩﺍﺀ ﺍﻟﻤﺎﻟﻲ( ﻓﻘﺩ ﻜﺎﻥ ﺩﻭﻥ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﻤﻁﻠﻭﺏ ﺍﻻ ﺍﻥ ﺫﻟﻙ ﻟﻡ ﻴﻨﻌﻜﺱ ﻋﻠﻰ
ﺒﻌﺩ )ﻨﺘﺎﺌﺞ ﺍﻟﺠﺎﻤﻌﺔ( ﻭﺍﻟﺘﻲ ﻜﺎﻨﺕ ﻤﺭﻀﻴﺔ ﻭﺠﻴﺩﺓ ﻭﺒﺫﻟﻙ ﻗﻔﺯﺕ ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﻰ ﻤﺴﺘﻭﻯ ﺍﻟﻨﺠﺎﺡ ﻓـﻲ
ﻤﺴﺘﻭﻯ ﺍﻷﺩﺍﺀ ﺍﻟﻌﺎﻡ ،ﻤﺠﺘﺎﺯﺓ ﺒﺫﻟﻙ ﻋﺘﺒﺔ ﺍﻟﻘﻁﻊ ﺍﻻﻓﺘﺭﺍﻀﻲ ﻟﻘﺒﻭل ﺍﻷﺩﺍﺀ ﻋﻠﻰ ﺍﻟـﺭﻏﻡ ﻤـﻥ ﺍﻥ
ﺍﻟﺠﺎﻤﻌﺔ ﻤﺎ ﺯﺍﻟﺕ ﺘﻌﺎﻨﻲ ﻤﻥ ﺒﻌﺽ ﺍﻟﻨﻭﺍﻗﺹ ﺍﻟﺨﺎﺼﺔ ﺒﺎﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻭﺍﻟﺘﻲ ﻗﺩ ﻴﻜﻭﻥ ﺒﻌـﻀﻬﺎ
ﻤﺘﺄﺜﺭﹰﺍ ﺒﺎﻟﻅﺭﻭﻑ ﺍﻟﺘﻲ ﻤﺭ ﺒﻬﺎ ﻗﻁﺭﻨﺎ .ﺍﻻ ﺍﻥ ﺍﻟﻨﺘﻴﺠﺔ ﺍﻟﺘﻲ ﺤﻘﻘﺘﻬﺎ ﺍﻟﺠﺎﻤﻌﺔ ﻫﻭ ﺩﻟﻴل ﻋﻠﻰ ﺤـﺴﻥ
ﺍﺴﺘﺜﻤﺎﺭﻫﺎ ﻟﻠﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ ﻭﺍﻟﻤﺎﺩﻴﺔ ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺘﻴﺔ ﺍﻟﻤﺘﻭﺍﻓﺭﺓ ﻭﺒﺎﺘﺠﺎﻩ ﺘﺤﻘﻴﻕ ﺍﻷﻫﺩﺍﻑ ﺍﻟﻤﺭﺴﻭﻤﺔ.
-3ﺃﻅﻬﺭﺕ ﻨﺘﺎﺌﺞ ﺘﻨﻔﻴﺫ ﺍﻟﻨﻅﺎﻡ ﻋﻠﻰ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﻭﻋﻠﻰ ﻤﺴﺘﻭﻯ ﻜل ﺒﻌﺩ ﻤﻥ ﺃﺒﻌﺎﺩ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ
ﻤﺎ ﻴﺄﺘﻲ:
ﺍﻥ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﻟﻡ ﺘﺘﻤﻜﻥ ﻤﻥ ﺘﺠﺎﻭﺯ ﻋﺘﺒﺔ ﺍﻟﻘﻁﻊ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻟﻘﺒﻭل ﺍﻷﺩﺍﺀ ،ﻭﻗﺩ ﺒـﺭﺯﺕ ﺇﺨﻔﺎﻗـﺎﺕ
ﺍﻟﺠﺎﻤﻌﺔ ﻟﻬﺫﺍ ﺍﻟﺒﻌﺩ ﻓﻲ ﺼﻐﺭ ﺤﺠﻡ ﺍﻟﻘﺎﻋﺎﺕ ﺍﻟﺩﺭﺍﺴﻴﺔ ﻗﻴﺎﺴﹰﺎ ﺍﻟﻰ ﻋﺩﺩ ﺍﻟﻁﻠﺒﺔ ﻭﻫﺫﺍ ﻨﺎﺘﺞ ﻋﻥ ﺍﺭﺘﻔـﺎﻉ ﻓـﻲ
ﻤﻌﺩل ﻋﺩﺩ ﺍﻟﻁﻠﺒﺔ ﻟﻠﻘﺎﻋﺔ ﺍﻟﻭﺍﺤﺩﺓ ،ﺍﻨﺨﻔﺎﺽ ﻨﺴﺒﺔ ﺍﻻﻁﺎﺭﻴﺢ ﻭﺍﻟﺭﺴﺎﺌل ﺍﻟﻤﻨﺠﺯﺓ ،ﺍﺭﺘﻔﺎﻉ ﻨـﺴﺒﺔ ﻏﻴﺎﺒـﺎﺕ
ﺍﻟﻁﻠﺒﺔ ،ﻋﺩﻡ ﺘﻭﻓﺭ ﺍﻷﺩﻟﺔ ﺍﻹﺭﺸﺎﺩﻴﺔ ﻓﻲ ﺒﻌﺽ ﺍﻟﻜﻠﻴﺎﺕ ﻭﺍﻷﻗﺴﺎﻡ ﺍﻟﻌﻠﻤﻴﺔ ،ﻀـﻌﻑ ﺇﻗﺒـﺎل ﺍﻟﻁﻠﺒـﺔ ﻋﻠـﻰ
ﺍﻻﺴﺘﻌﺎﺭﺓ ﺒﺎﻟﺭﻏﻡ ﻤﻥ ﺃﻋﺩﺍﺩﻫﻡ ﺍﻟﻜﺒﻴﺭﺓ ،ﺍﻨﺨﻔﺎﺽ ﻤﺘﻭﺴﻁ ﺍﻟﻠﻘﺏ ﺍﻟﻌﻠﻤﻲ ﻟﻠﺘﺩﺭﻴﺴﻴﻴﻥ ﻜﻭﻥ ﻤﻼﻜﻬﺎ ﺍﻟﺘﺩﺭﻴﺴﻲ
ﻴﺘﻤﻴﺯ ﺒﺎﻨﺨﻔﺎﺽ ﻨﺴﺒﺔ ﺍﻷﻟﻘﺎﺏ ﺍﻟﻌﻠﻤﻴﺔ )ﺃﺴﺘﺎﺫ ،ﺃﺴﺘﺎﺫ ﻤﺴﺎﻋﺩ( ﻭﻫﺫﺍ ﻴﻌﻜﺱ ﻀﻌﻑ ﺍﻟﺘﻭﺍﺯﻥ ﺒﻴﻥ ﺍﻹﻀﺎﻓﺎﺕ
ﻭﺍﻟﺘﺴﺭﺒﺎﺕ ﺍﻟﺴﻨﻭﻴﺔ ﺒﻴﻥ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﺍﺫ ﺘﺸﻜل ﻨﺴﺒﺔ ﺍﻟﻤﺘﺴﺭﺒﻴﻥ ﻤﻥ ﺫﻭﻱ ﺍﻷﻟﻘﺎﺏ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻌﺎﻟﻴﺔ ﺃﻜﺜﺭ ﻤـﻥ
ﺍﻹﻀﺎﻓﺎﺕ ﻤﻤﻥ ﻫﻡ ﺒﻤﺭﺘﺒﺔ )ﻤﺩﺭﺱ ،ﻤﺩﺭﺱ ﻤﺴﺎﻋﺩ( ،ﻭﻤﻥ ﺍﻷﺴﺒﺎﺏ ﺍﻷﺨﺭﻯ ﻟﻌـﺩﻡ ﺍﺠﺘﻴـﺎﺯ ﺍﻟﺠﺎﻤﻌـﺔ
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ﻟﻤﺴﺘﻭﻯ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻘﺒﻭل ﻟﻬﺫﺍ ﺍﻟﺒﻌﺩ ﺇﻨﻬﺎ ﻟﻡ ﺘﺴﺘﺜﻤﺭ ﻤﺨﺘﺒﺭﺍﺘﻬﺎ ﻓﻲ ﺍﻟﺠﺎﻨﺏ ﺍﻟﺒﺤﺜﻲ ﻤﻤﺎ ﻴﻌﻨﻲ ﺇﻨﻬﺎ ﺘﺭﻜـﺯﺕ
ﻓﻲ ﺍﺴﺘﺨﺩﺍﻤﻬﺎ ﻟﻠﻤﺨﺘﺒﺭﺍﺕ ﻋﻠﻰ ﺍﻟﺘﺩﺭﻴﺱ ﺩﻭﻥ ﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ ،ﻜﻤﺎ ﺍﻥ ﻤﻌﺩل ﺍﻟﺴﺎﻋﺎﺕ ﺍﻹﻀﺎﻓﻴﺔ )ﺍﻟﻌـﺏﺀ
ﺍﻟﺘﺩﺭﻴﺴﻲ( ﻜﺎﻥ ﻤﺭﺘﻔﻌﹰﺎ ﻭﺒﺸﻜل ﺨﺎﺹ ﻟﺫﻭﻱ ﺍﻷﻟﻘﺎﺏ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻤﺘﻘﺩﻤﺔ ﻭﺒﻤﺎ ﺍﻨﻌﻜﺱ ﺫﻟﻙ ﻋﻠـﻰ ﺍﻟﻤـﺴﺘﻭﻯ
ﻼ ﻋﻥ ﻀﻌﻑ ﺍﻟﺘﺤﺩﻴﺙ ﺍﻟﻤﺴﺘﻤﺭ ﻟﻠﻜﺘﺏ ﺍﻟﺩﺭﺍﺴﻴﺔ ﻭﺘﻔﺎﻗﻡ ﺃﻋﺩﺍﺩ ﺍﻟﻤﻭﻅﻔﻴﻥ ﻭﺍﻹﺩﺍﺭﻴـﻴﻥ
ﺍﻟﻨﻭﻋﻲ ﻟﻠﻁﻠﺒﺔ ،ﻓﻀ ﹰ
ﻗﻴﺎﺴﹰﺎ ﻷﻋﺩﺍﺩ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ.
ﻭﻨﺠﺩ ﺒﺎﻟﻤﻘﺎﺒل ﺘﻤﻜﻥ ﺍﻟﺠﺎﻤﻌﺔ ﻤﻥ ﺍﻷﺩﺍﺀ ﺒﺼﻭﺭﺓ ﻤﺭﻀﻴﺔ ﻓﻲ ﺠﻭﺍﻨﺏ ﺃﺨﺭﻯ ﻤﻨﻬـﺎ :ﺍﻻﺴـﺘﻐﻼل
ﺍﻻﻤﺜل ﻟﻠﻘﺎﻋﺎﺕ ﺍﻟﺩﺭﺍﺴﻴﺔ ،ﺍﻟﺘﺩﺭﻴﺏ ﺍﻟﺘﻁﺒﻴﻘﻲ ﻟﻠﻁﻠﺒﺔ ،ﺯﻴﺎﺩﺓ ﻓﻲ ﻋﺩﺩ ﺍﻟﻤﻁﺒﻭﻋﺎﺕ ﻓﻲ ﺍﻟﻤﻜﺘﺒﺔ ﻗﻴﺎﺴﹰﺎ ﻷﻋﺩﺍﺩ
ﺍﻟﻁﻠﺒﺔ ﻫﺫﺍ ﻴﻌﻜﺱ ﺍﻴﻼﺀ ﺍﻟﺠﺎﻤﻌﺔ ﻟﻠﻌﻨﺎﻴﺔ ﺍﻟﻔﺎﺌﻘﺔ ﺒﺎﻟﻤﻜﺘﺒﺎﺕ ﻭﺍﺴﺘﻘﻁﺎﺒﻬﺎ ﻟﻌﻨﺎﻭﻴﻥ ﺍﻟﻜﺘﺏ ﻭﺍﻟﺩﻭﺭﻴﺎﺕ ﺍﻟﺠﺩﻴﺩﺓ،
ﻓﺎﻋﻠﻴﺔ ﺃﺴﻠﻭﺏ ﺃﺩﺍﺀ ﻋﻀﻭ ﻫﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺱ ،ﺘﻨﻭﻉ ﺍﻷﻨﻅﻤﺔ ﺍﻟﺩﺭﺍﺴﻴﺔ ﺍﻟﻤﺘﺒﻌﺔ ﻭﺍﻻﻫﺘﻤﺎﻡ ﺒﻁﺭﺍﺌـﻕ ﺍﻟﺘـﺩﺭﻴﺱ
ﺍﻟﺫﻱ ﻴﻌﻜﺴﻪ ﺍﻤﺘﻼﻙ ﺍﻟﺠﺎﻤﻌﺔ ﻟﻤﺭﻜﺯ ﻤﺘﺨﺼﺹ ﻟﺘﻁﻭﻴﺭ ﻁﺭﺍﺌﻕ ﺍﻟﺘﺩﺭﻴﺱ ﻤﻊ ﺘﻭﻓﻴﺭ ﺘﻘﻨﻴﺎﺕ ﻤﺘﻌﺩﺩﺓ ﺘﺴﺎﻋﺩ
ﻓﻲ ﺘﻁﺒﻴﻘﻬﺎ ﻭﺇﻗﺎﻤﺔ ﺩﻭﺭﺍﺕ ﻤﺘﺨﺼﺼﺔ ﺒﻬﺫﺍ ﺍﻟﺸﺄﻥ .ﻜﻤﺎ ﻭﺘﻁﺒﻕ ﺍﻟﺠﺎﻤﻌﺔ ﺃﻨﻅﻤﺔ ﻻﻨﻀﺒﺎﻁ ﺍﻟﻁﻠﺒﺔ ﻤﻊ ﻨﻅﺎﻡ
ﻼ ﻋﻥ ﺴﻌﻲ ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﻤﺴﺘﻤﺭ ﻟﻤﻤﺎﺭﺴﺔ ﺍﻻﺩﺍﺭﺓ ﻤﻥ ﺍﺠل ﺍﻟﺠﻭﺩﺓ ﺒﻬﺩﻑ ﺍﻟﻭﺼﻭل ﺇﻟﻰ ﺍﻟﺠﻭﺩﺓ
ﻟﻠﺤﻭﺍﻓﺯ ﻓﻀ ﹰ
ﺍﻟﻌﺎﻟﻴﺔ.
ﺍﻥ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﻫﺫﺍ ﺍﻟﺒﻌﺩ ﻜﺎﻥ ﻤﺭﻀﻴﹰﺎ ﺠﺩﹰﺍ ﺍﺫ ﺍﻥ ﺍﻟﺠﺎﻤﻌﺔ ﺤﻘﻘﺕ ﻓﻴﻪ ﻤﺴﺘﻭﻯ ﺃﻋﻠﻰ ﻤﻥ ﻋﺘﺒﺔ
ﺍﻟﻘﻁﻊ ﺍﻟﻤﻌﺘﻤﺩﺓ ﺒﻜﺜﻴﺭ ،ﻭﻜﺎﻥ ﺇﺨﻔﺎﻕ ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﻫﺫﺍ ﺍﻟﺒﻌﺩ ﻭﺍﻀﺤﹰﺎ ﻓﻲ ﻜﻭﻥ ﻤﻼﻜﻬـﺎ ﺍﻟﺘﺩﺭﻴـﺴﻲ ﻴﺘﻤﻴـﺯ
ﺒﺎﻨﺨﻔﺎﺽ ﻨﺴﺒﺔ ﺍﻷﻟﻘﺎﺏ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻤﺘﻘﺩﻤﺔ ،ﺯﻴﺎﺩﺓ ﻓﻲ ﻨﺴﺒﺔ ﻗﺒﻭل ﻁﻠﺒﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻌﻠﻴﺎ ﻋﻥ ﺍﻟﻌﺩﺩ ﺍﻟﻤﺨﻁـﻁ
ﻟﻠﻘﺒﻭل ،ﺍﻨﺨﻔﺎﺽ ﻓﻲ ﻤﺴﺘﻭﻯ ﺍﻟﻤﺅﻫل ﺍﻟﻌﻠﻤﻲ ﻟﻠﻤﻼﻜﺎﺕ ﺍﻹﺩﺍﺭﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﺨﺩﻤﻴﺔ ﺒﺴﺒﺏ ﺍﻨﺨﻔﺎﺽ ﻨـﺴﺒﺔ
ﺤﻤﻠﺔ ﺍﻟﺸﻬﺎﺩﺍﺕ ﺍﻟﻌﻠﻴﺎ ﻭﺍﺭﺘﻔﺎﻉ ﻨﺴﺒﺔ ﺍﻟﺤﺎﺼﻠﻴﻥ ﻋﻠﻰ ﺸﻬﺎﺩﺓ ﺍﻹﻋﺩﺍﺩﻴﺔ ﻓﻤﺎ ﺩﻭﻥ ﻜﻤﺎ ﺘﺒﺭﺯ ﺍﻹﺨﻔﺎﻗﺎﺕ ﻓـﻲ
ﻑ ﺇﻟﻰ ﺤﺩ ﻤﺎ
ﻼ ﻋﻥ ﻀﻌ ٍ
ﻤﻌﺎﻨﺎﺓ ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﺼﻐﺭ ﺤﺠﻡ ﺍﻟﻤﻜﺘﺒﺎﺕ ﻭﺍﻟﻤﺨﺘﺒﺭﺍﺕ ﻭﺍﻟﺴﺎﺤﺎﺕ ﺍﻟﺭﻴﺎﻀﻴﺔ ،ﻓﻀ ﹰ
ﻓﻲ ﺘﻘﺩﻴﻡ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻹﺭﺸﺎﺩﻴﺔ ﻭﺍﻟﻨﻔﺴﻴﺔ ﻤﻊ ﻋﺩﻡ ﻜﻔﺎﻴﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻤﻥ ﺍﻟﺤﻭﺍﺴﻴﺏ ﺒﺎﻟﻤﻘﺎﺭﻨﺔ ﻤـﻊ ﺇﻋـﺩﺍﺩ
ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ.
ﺍﻥ ﺠﻤﻴﻊ ﺍﻹﺨﻔﺎﻗﺎﺕ ﺁﻨﻔﺔ ﺍﻟﺫﻜﺭ ﻻ ﺘﻤﻨﻊ ﺍﻟﻘﻭل ﺍﻥ ﻫﻨﺎﻙ ﻓﻲ ﺍﻟﻭﻗﺕ ﺫﺍﺘﻪ ﺍﻟﻌﺩﻴﺩ ﻤـﻥ ﺍﻟﻤﺅﺸـﺭﺍﺕ
ل ﺍﺫ ﺍﺴﺘﻁﺎﻋﺕ ﺍﻟﺠﺎﻤﻌﺔ ﻤﻥ ﻗﺒﻭل ﺍﻟﻁﻠﺒﺔ ﻓﻲ ﺍﻟﺩﺭﺍﺴـﺎﺕ
ﺍﻻﻴﺠﺎﺒﻴﺔ ﻓﻲ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﻟﻬﺫﺍ ﺍﻟﺒﻌﺩ ﻭﺒﺘﻭﺍﻓﺭ ﻋﺎ ٍ
ﻼ ﻋـﻥ
ﺍﻷﻭﻟﻴﺔ ﺒﺎﻟﻌﺩﺩ ﺍﻟﻤﺨﻁﻁ ﻟﻬﺎ ،ﻗﻴﺎﻤﻬﺎ ﺒﺘﻘﺩﻴﻡ ﺨﺩﻤﺎﺕ ﺇﺴﻜﺎﻥ ﻟﻌﺩﺩ ﻜﺒﻴﺭ ﻤﻥ ﻁﻠﺒﺔ ﺍﻟﻤﺤﺎﻓﻅـﺎﺕ ،ﻓﻀ ﹰ
ﺨﺩﻤﺎﺕ ﺍﻟﻨﻘل ﻭﺍﻟﺨﺩﻤﺎﺕ ﻭﺍﻟﺘﺴﻬﻴﻼﺕ ﺍﻟﻁﺒﺎﻋﻴﺔ ﻭﺍﻤﺘﻼﻙ ﺍﻟﺠﺎﻤﻌﺔ ﻟﻤﺴﺘﻭﻯ ﺠﻴﺩ ﻤﻥ ﻤﻭﺍﺭﺩ ﻭﺃﻨﻅﻤﺔ ﺘﻘﻨﻴﺎﺕ
ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ،ﻭﺍﻤﺘﻼﻜﻬﺎ ﻷﺒﻨﻴﺔ ﺨﺼﺼﺕ ﻟﻸﻏﺭﺍﺽ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻭﻫﻲ ﻤﻭﺍﺌﻤﺔ ﺇﻟﻰ ﺤﺩ ﻤﺎ ﻜﻤﺅﺴﺴﺎﺕ ﺘﺭﺒﻭﻴـﺔ
ﺭﻏﻡ ﺼﻐﺭ ﺤﺠﻡ ﻗﺎﻋﺎﺘﻬﺎ ﻭﺼﻔﻭﻓﻬﺎ.
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ﻜﻤﺎ ﺃﺘﻀﺢ ﻟﻨﺎ ﺍﻥ ﺍﻟﺠﺎﻤﻌﺔ ﺘﻤﺘﻌﺕ ﺒﺜﻘﺎﻓﺔ ﻭﻤﻨﺎﺥ ﺘﻨﻅﻴﻤﻲ ﺠﻴﺩ ﻴﺒﺭﺯ ﻤﻥ ﺨﻼل ﻤﺠﻤﻭﻋﺔ ﺍﻟﻤﺭﺍﺴـﻴﻡ
ﻭﺍﻟﻁﻘﻭﺱ ﺍﻟﻤﺘﺒﻌﺔ ،ﺍﻟﺘﺯﺍﻡ ﺍﻟﻌﺎﻤﻠﻴﻥ ﺒﻘﻴﻡ ﺍﻟﻌﻤل ﻤﻊ ﺘﺤﺩﻴﺩ ﻭﺍﻀﺢ ﻭﺩﻗﻴﻕ ﻟﻸﻫﺩﺍﻑ ﻭﻤﻼﺀﻤﺘﻬﺎ ﻟﺒﻴﺌﺔ ﺍﻟﺠﺎﻤﻌﺔ
ل ﻤﻥ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺎﻟﺘﻌﻠﻴﻤﺎﺕ ﻭﺍﻷﻨﻅﻤﺔ.
ﻼ ﻋﻥ ﻭﺠﻭﺩ ﺍﻟﺘﺯﺍﻡ ﻋﺎ ٍ
ﻓﻀ ﹰ
ﻓﻲ ﻫﺫﺍ ﺍﻟﺒﻌﺩ ﻟﻡ ﺘﺘﻤﻜﻥ ﺍﻟﺠﺎﻤﻌﺔ ﻤﻥ ﺘﺠﺎﻭﺯ ﻋﺘﺒﺔ ﺍﻟﻘﻁﻊ ﺍﻟﻤﻌﺘﻤﺩﻩ ﻟﻘﺒﻭل ﺍﻷﺩﺍﺀ ﻭﺫﻟﻙ ﻹﺨﻔﺎﻗﻬﺎ ﻓﻲ
ﺘﻌﺯﻴﺯ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻭﺍﻟﺫﻱ ﺒﺭﺯ ﻤﻥ ﺨﻼل ﻀـﻌﻑ ﻨﻤـﻭ ﻁﻠﺒـﺔ ﺍﻟﺩﺭﺍﺴـﺎﺕ ﺍﻷﻭﻟﻴـﺔ ﻭﺍﻟﻌﻠﻴـﺎ،
ﻻ ﺃﻜﺎﺩﻴﻤﻴﹰﺎ ،ﻭﻜﺫﻟﻙ
ﺍﻟﺘﺨﺼﺼﺎﺕ ،ﺃﻋﻀﺎﺀ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺴﻴﺔ ﻭﺍﻟﺨﺭﻴﺠﻴﻥ ،ﻭﻋﺩﻡ ﺍﺴﺘﻌﻤﺎل ﺍﻟﺤﺎﺴﻭﺏ ﺍﺴﺘﻌﻤﺎ ًﹰ
ﻓﻲ ﺍﺭﺘﻔﺎﻉ ﻨﺴﺒﺔ ﺩﻭﺭﺍﻥ ﻋﻤل ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﺒﺴﺒﺏ ﻫﺠﺭﺓ ﺍﻟﻌﺩﻴﺩ ﻤﻨﻬﻡ ﻟﻠﻌﻤل ﺒﻤﺅﺴﺴﺎﺕ ﺨـﺎﺭﺝ ﺍﻟﺠﺎﻤﻌـﺔ
ﻭﺍﻟﺒﻠﺩ.
ﻭﻨﺠﺩ ﺒﺎﻟﻤﻘﺎﺒل ﺘﻤﻜﻥ ﺍﻟﺠﺎﻤﻌﺔ ﻤﻥ ﺍﻷﺩﺍﺀ ﺒﺼﻭﺭﺓ ﻤﺭﻀﻴﺔ ﻓﻲ ﺠﻭﺍﻨﺏ ﺃﺨﺭﻯ ﻤﺘﻤﺜﻠﺔ ﺒـ :ﻗـﺩﺭﺘﻬﺎ
ﻋﻠﻰ ﺘﻌﺯﻴﺯ ﻨﻅﻡ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻭﺍﻟﺘﻘﺎﻨﺔ ﻤﻥ ﺨﻼل ﺘﻌﺩﺩ ﺍﻻﺴﺘﻌﻤﺎﻻﺕ ﺍﻹﺩﺍﺭﻴﺔ ﻟﻠﺤﻭﺍﺴﻴﺏ ﻭﺍﻋﺘﻤﺎﺩ ﺍﻟﻤﻜﻨﻨﺔ ﻓﻲ
ﺍﻟﺘﺨﺯﻴﻥ ﻭﺍﻟﺘﻨﻔﻴﺫ ﻓﻀﻼ ﻋﻥ ﺍﻋﺘﻤﺎﺩﻫﺎ ﺘﻘﻨﻴﺎﺕ ﺘﺭﺒﻭﻴﺔ ﻭﻤﻜﺘﺒﻴﺔ ﺠﻴﺩﺓ .ﻜﻤﺎ ﺃﻭﻟﺕ ﺍﻟﺠﺎﻤﻌﺔ ﺃﻫﻤﻴﺔ ﺠﻴﺩﺓ ﺒﻌﻤﻠﻴﺔ
ﺍﻟﺘﺤﺴﻴﻥ ﺍﻟﻤﺴﺘﻤﺭ ﻟﻠﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻭﻨﻔﺫﺕ ﺍﻟﻌﺩﻴﺩ ﻤﻥ ﺍﻻﺘﻔﺎﻗﻴﺎﺕ ﺍﻟﺜﻘﺎﻓﻴﺔ ﺍﻟﺘﻲ ﺘﻌﺯﺯ ﺃﻭﺍﺼﺭ ﺍﻟﺘﻌﺎﻭﻥ ﺒـﻴﻥ
ﺍﻟﺠﺎﻤﻌﺔ ﻭﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻷﺨﺭﻯ.
ﺃﺨﻔﻘﺕ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﻓﻲ ﻫﺫﺍ ﺍﻟﺒﻌﺩ ﻓﻲ ﺍﻟﻭﺼﻭل ﺍﻟﻰ ﻤﺴﺘﻭﻯ ﺍﻷﺩﺍﺀ ﺍﻻﻓﺘﺭﺍﻀﻲ ﺍﻟﻤﻘﺒﻭل ﺒـﺴﺒﺏ
ﺍﻨﺨﻔﺎﺽ ﻨﺴﺒﺔ ﺍﻟﻨﻤﻭ ﻓﻲ ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﻌﺎﻤﺔ)*( ،ﻭﺠﻭﺩ ﺯﻴﺎﺩﺓ ﻓﻲ ﺍﻟﻨﻔﻘﺎﺕ ﻋﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻭﻋﻠﻰ ﻤﺴﺘﻭﻯ
ﺍﻟﻔﺼﻭل )ﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻤﻠﻴﻥ() ،ﺼﻴﺎﻨﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ() ،ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﺘﺤﻭﻴﻠﻴﺔ() ،ﺍﻟﺒﺭﺍﻤﺞ ﺍﻟﺨﺎﺼﺔ( .ﻓـﻲ ﺤـﻴﻥ
ﻫﻨﺎﻙ ﺍﻨﺨﻔﺎﺽ ﻓﻲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻤﺼﺭﻭﻓﺔ ﻋـﻥ ﺍﻟﻨﻔﻘـﺎﺕ ﺍﻟﻤﻌﺘﻤـﺩﺓ ﻟﺤـﺴﺎﺏ )ﺍﻟﻤـﺴﺘﻠﺯﻤﺎﺕ ﺍﻟﺨﺩﻤﻴـﺔ(،
)ﺍﻟﻤﺴﺘﻠﺯﻤﺎﺕ ﺍﻟﺴﻠﻌﻴﺔ( ) ،ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﺭﺍﺴﻤﺎﻟﻴﺔ( ﻫﺫﺍ ﻭﺍﻥ ﻋﻜﺱ ﺸﻲﺀ ﻓﺎﻨﻪ ﻴﻌﻜﺱ ﺘﺠﺎﻭﺯ ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﺘﻨﻔﻴﺫ
ﺍﻟﻤﻭﺍﺯﻨﺔ ﻟﺒﻌﺽ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ،ﻭﻀﻌﻑ ﻓﻲ ﻨﺴﺏ ﺍﻟﺘﻨﻔﻴﺫ ﺍﻟﻤﺎﻟﻲ ﻟﺒﻌﺽ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ .ﻜﻤـﺎ ﻭﺍﻥ ﻫﻨـﺎﻙ
ﺍﻨﺨﻔﺎﺽ ﻓﻲ ﻨﺴﺒﺔ ﺘﻭﺍﻓﻕ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ /ﺍﻟﻤﺨﻁﻁ ﻟﻪ ﻟﺤﺴﺎﺏ )ﺍﻟﺒﺤـﺙ ﻭﺍﻟﺘﺭﺠﻤـﺔ ﻭﺍﻟﺘـﺄﻟﻴﻑ(،
ﻼ ﻋﻥ ﺍﻨﺨﻔﺎﺽ ﻓﻲ ﻨﺴﺏ ﺍﻟﺘﻨﻔﻴﺫ ﺍﻟﻤﺎﻟﻲ ﻟﺨﻁﻁ
)ﻤﺨﺼﺼﺎﺕ ﺍﻟﺘﻼﻤﻴﺫ() ،ﺍﻟﻜﺘﺏ ﺍﻟﻤﺩﺭﺴﻴﺔ() ،ﺍﻟﺭﻭﺍﺘﺏ( ﻓﻀ ﹰ
)ﺍﻟﺒﺤﺙ ﻭﺍﻟﺘﺭﺠﻤﺔ ﻭﺍﻟﺘﺄﻟﻴﻑ() ،ﺍﻟﻜﺘﺏ ﺍﻟﻤﺩﺭﺴﻴﺔ() ،ﺍﻟﺭﻭﺍﺘﺏ() ،ﺍﻟﻤﺠﻼﺕ ﺍﻟﻌﻠﻤﻴـﺔ( .ﻭﺒﺎﻟﻤﻘﺎﺒـل ﺘﻤﻜﻨـﺕ
)*( ﻻﺣﻈﺖ اﻟﺒﺎﺣﺜﺔ اﻋﺘﻤﺎد اﻷﺳﺎس اﻟﺘﻘﻠﻴﺪي )اﻟﺮﻗﺎﺑﻲ( ﻓﻲ ﺗﺨﻄﻴﻂ وإﻋﺪاد اﻟﻤﻮازﻧﺔ ،اذ ﻳﺘﻢ اﻷﺧﺬ ﻓﻲ اﻟﺤﺴﺒﺎن اﻟﻨﺘﺎﺋﺞ اﻟﻔﻌﻠﻴﺔ
ﻟﻤﻮازﻧﺔ اﻟﺴﻨﺔ اﻟﺴﺎﺑﻘﺔ وﻳﻘﻮم اﻟﻘﺴﻢ اﻟﻤﺎﻟﻲ ﺑﺎﻟﺠﺎﻣﻌﺔ ﺑﻌﻤﻠﻴﺔ إﻋﺪاد اﻟﻤﻮازﻧﺔ ﺑﺎﻟﺘﻨﺴﻴﻖ ﻣﻊ اﻟﻮﺣﺪات اﻟﻤﺎﻟﻴﺔ ﻓﻲ اﻟﻜﻠﻴﺎت
وﺗﺪرس ﻗﺒﻞ رﻓﻌﻬﺎ اﻟﻰ وزارة اﻟﺘﻌﻠﻴﻢ ،وﻳﻘﻮم اﻟﻘﺴﻢ ﺑﻌﻘﺪ اﺟﺘﻤﺎﻋﺎت ﺧﻼل اﻟﺴﻨﺔ ﻟﻠﻮﻗﻮف ﻋﻠﻰ اﺗﺠﺎهﺎت اﻹﻧﻔﺎق اﻟﻤﺎﻟﻲ ﻣﻦ
ﻗﺒﻞ اﻟﻜﻠﻴﺎت وإﺟﺮاء اﻟﻤﻨﺎﻗﻼت ﻓﻴﻤﺎ ﺑﻴﻦ اﻷرﺻﺪة ،أي ﺗﺠﺮي ﻋﻤﻠﻴﺔ اﻟﻤﻨﺎﻗﻠﺔ ﻷرﺻﺪة هﺬﻩ اﻟﺤﺴﺎﺑﺎت ﻣﻦ اﻟﻜﻠﻴﺎت اﻟﺘﻲ
ﻟﺪﻳﻬﺎ ﺗﺨﺼﻴﺺ ﻣﺎﻟﻲ ﻏﻴﺮ ﻣﺴﺘﻨﻔﺬ اﻟﻰ اﻟﻜﻠﻴﺔ اﻟﺘﻲ هﻲ ﺑﺤﺎﺟﺔ إﻟﻴﻬﺎ .ان ﻋﻤﻠﻴﺔ اﻟﻤﻨﺎﻗﻠﺔ هﺬﻩ ﻳﺘﻢ إﺗﺒﺎﻋﻬﺎ ﻟﻐﺮض ﺗﺤﻘﻴﻖ
ﻻ ﻣﻦ إﺑﻄﺎﻟﻬﺎ ﺑﺎﻧﺘﻬﺎء اﻟﺴﻨﺔ.
أﻗﺼﻰ اﺳﺘﻔﺎدة ﻣﻤﻜﻨﺔ ﻣﻦ اﻟﺘﺨﺼﻴﺼﺎت اﻟﻤﺎﻟﻴﺔ اﻟﻤﺘﻮﻓﺮة ﺑﺪ ً
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ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﻫﺫﺍ ﺍﻟﺒﻌﺩ ﻤﻥ ﺘﺠﺎﻭﺯ ﺍﻷﺩﺍﺀ ﺍﻻﻓﺘﺭﺍﻀﻲ ﺍﻟﻤﻘﺒﻭل ﻟﺒﻌﺽ ﺠﻭﺍﻨﺒﻪ ﻭﺍﻟﻤﺘﻌﻠﻘـﺔ ﺒﺎﻟﺘﻨﻔﻴـﺫ ﺍﻟﻤـﺎﻟﻲ
ﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﺴﻨﻭﻴﺔ ﻤﻊ ﺘﻭﺍﻓﻕ ﺠﻴﺩ ﻟﺘﺨﺼﻴﺼﺎﺕ )ﺨﻁﻁ ﺍﻟﻜﺘﺏ ﻭﺍﻟﻤﺠﻼﺕ ﺍﻟﻌﻠﻤﻴـﺔ( ﻤﻘﺎﺭﻨـﺔ
ﺒﺎﻟﻜﻠﻔﺔ ﺍﻟﻤﺨﻁﻁﺔ ،ﻭﻨﺴﺒﺔ ﺘﻨﻔﻴﺫ ﻤﺎﻟﻲ ﺠﻴﺩ ﻟﺤﺴﺎﺏ )ﻤﺨﺼﺼﺎﺕ ﺍﻟﺘﻼﻤﻴﺫ( ،ﻤﻊ ﺘﻤﻴﺯ ﺍﻟﺠﺎﻤﻌﺔ ﻜﺫﻟﻙ ﺒﻜﻠﻔـﺔ
ﺠﻴﺩﺓ ﻟﻺﻨﻔﺎﻕ ﻋﻠﻰ ﻁﺎﻟﺏ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻷﻭﻟﻴﺔ ﻭﺍﻟﻌﻠﻴﺎ ﻤﻤﺎ ﻴﻨﻌﻜﺱ ﺫﻟﻙ ﻋﻠﻰ ﻜﻔﺎﺀﺓ ﺍﻟﺨﺭﻴﺞ ،ﻭﻜﻠﻤﺎ ﻜﺎﻨﺕ ﻫﺫﻩ
ﺍﻟﻜﻠﻔﺔ ﻤﺭﺘﻔﻌﺔ ﺩل ﺫﻟﻙ ﻋﻠﻰ ﺍﺭﺘﻔﺎﻉ ﻤﺴﺘﻭﻯ ﺍﻟﺠﺎﻤﻌﺔ ﻭﻜﻔﺎﺀﺘﻬﺎ ﻓﻲ ﺍﺴﺘﻐﻼل ﺘﺨﺼﻴـﺼﺎﺘﻬﺎ ﺍﻟﻤﺎﻟﻴـﺔ ﺒﻤـﺎ
ﻴﻀﻤﻥ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ.
ﺤﻘﻘﺕ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﻤﺴﺘﻭﻯ ﺃﺩﺍﺀ ﺠﻴﺩ ﻟﻬﺫﺍ ﺍﻟﺒﻌﺩ ﺍﺫ ﺍﻥ ﺃﺩﺍﺅﻫﺎ ﻜﺎﻥ ﻤﺘﻤﻴﺯﹰﺍ ﻓﻲ ﺍﻟﻌﺩﻴﺩ ﻤﻥ ﺍﻟﻌﻨﺎﺼﺭ
ﺍﻷﺴﺎﺴﻴﺔ ﻭﺍﻟﻤﻬﻤﺔ ﻭﺍﻟﺘﻲ ﺘﺩﺨل ﻓﻲ ﺼﻠﺏ ﻭﻅﻴﻔﻴﺔ ﺍﻟﺠﺎﻤﻌﺔ ،ﻓﻘﺩ ﻜﺎﻨﺕ ﻨﺴﺒﺔ ﺍﻟﻨﺠﺎﺡ ﻤﺭﺘﻔﻌـﺔ ،ﻜﻤـﺎ ﻭﺍﻥ
ﻟﻁﻠﺒﺔ ﺍﻟﺠﺎﻤﻌﺔ ﻤﺸﺎﺭﻜﺔ ﺠﻴﺩﺓ ﺒﺒﺤﻭﺜﻬﻡ ﻓﻲ ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﻭﻓﻭﺯ ﻋﺩﺩ ﻜﺒﻴﺭ ﻤﻨﻬﻡ ﺒﺠﻭﺍﺌﺯ ﻋﻠﻤﻴﺔ ﻟﻤﺸﺎﺭﻜﺘﻬﻡ ﻓﻲ
ﻫﺫﻩ ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﻭﺍﻟﻨﺩﻭﺍﺕ ،ﻜﻤﺎ ﺍﻥ ﻨﺴﺒﺔ ﺍﻟﻁﻠﺒﺔ ﺍﻟﻤﺭﻗﻨﻪ ﻗﻴﻭﺩﻫﻡ ﻓﻲ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻌﻠﻴﺎ ﻜﺎﻨﺕ ﻗﻠﻴﻠﺔ ،ﺍﺭﺘﻔـﺎﻉ
ﻓﻲ ﻨﺴﺒﺔ ﺍﻟﻜﺘﺏ ﺍﻟﻤﻨﻬﺠﻴﺔ ﻭﺍﻟﻤﺴﺎﻋﺩﺓ ﺍﻟﻤﺅﻟﻔﺔ ﻭﺍﻟﻤﺘﺭﺠﻤﺔ ،ﻤﺸﺎﺭﻜﺔ ﻭﺍﺴﻌﺔ ﻟﻌﺩﺩ ﻜﺒﻴﺭ ﻤﻥ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﻓـﻲ
ﺍﻟﻠﺠﺎﻥ ﺍﻟﻌﻠﻤﻴﺔ ،ﻜﻤﺎ ﺃﻨﺠﺯ ﻋﺩﺩ ﻜﺒﻴﺭ ﻤﻥ ﺘﺩﺭﻴﺴﻲ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺤﻭﺙ ﻟﻤﺅﺴﺴﺎﺕ ﺨﺎﺭﺠﻴﺔ ﻭﻤﺸﺎﺭﻜﺔ ﻭﺍﺴـﻌﺔ
ﻓﻲ ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﻭﺍﻟﻨﺩﻭﺍﺕ ﺍﻟﻌﻠﻤﻴﺔ ﻋﻠﻰ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﻭﻁﻨﻲ ﻭﺍﻟﻌﺭﺒﻲ ﻭﺍﻟﻌﺎﻟﻤﻲ ﻤﻊ ﺘﻨﻔﻴﺫ ﻨﺸﺎﻁﺎﺕ ﺇﻋﻼﻤﻴـﺔ
ﻼ ﻋﻥ ﺘﻘﺩﻴﻤﻬﺎ ﻟﻤﺠﻤﻭﻋﺔ ﻜﺒﻴﺭﺓ ﻤﻥ
ﻭﺇﻨﺠﺎﺯ ﻋﺩﺩ ﻜﺒﻴﺭ ﻤﻥ ﺍﻟﻤﺸﺎﺭﻴﻊ ﺍﻟﻤﺸﺘﺭﻜﺔ ﻤﻊ ﻤﺅﺴﺴﺎﺕ ﺃﺨﺭﻯ ،ﻓﻀ ﹰ
ﺍﻻﺴﺘﺸﺎﺭﺍﺕ ﺍﻷﻜﺎﺩﻴﻤﻴﺔ ﻭﺍﻟﺘﻘﻨﻴﺔ ﻭﺍﻟﻤﻬﻨﻴﺔ ،ﻭﺃﻗﺎﻤﺕ ﻋﺩﺩ ﻤﻥ ﺍﻟﺩﻭﺭﺍﺕ ﺍﻟﺘﺩﺭﻴﺒﻴﺔ ﻭﺍﻟﺘﻁﻭﻴﺭﻴـﺔ ﻟﻤﺅﺴـﺴﺎﺕ
ﺨﺎﺭﺠﻴﺔ ،ﻭﺤﺼل ﺍﻟﻌﺩﻴﺩ ﻤﻥ ﺘﺩﺭﻴﺴﻲ ﺍﻟﺠﺎﻤﻌﺔ ﻋﻠﻰ ﻋﺩﺩ ﻤﻥ ﺒﺭﺍﺀﺍﺕ ﺍﻻﺨﺘﺭﺍﻉ ،ﻜﻤﺎ ﺘﻤﻜﻨﺕ ﺍﻟﺠﺎﻤﻌﺔ ﻤﻥ
ﺘﺄﻫﻴل ﻋﺩﺩ ﻜﺒﻴﺭ ﻤﻥ ﺘﺩﺭﻴﺴﻴﻬﺎ ﻟﻠﺤﺼﻭل ﻋﻠﻰ ﺸﻬﺎﺩﺓ ﺍﻟﺩﻜﺘﻭﺭﺍﻩ ﻭﺍﻟﻘﺩﺭﺓ ﻋﻠﻰ ﻤـﻨﺢ ﺍﻟﻌـﺩﺩ ﺍﻟﻜﺒﻴـﺭ ﻤـﻥ
ﻼ ﻋﻥ ﺘﻤﻜﻥ ﺍﻟﺠﺎﻤﻌﺔ ﻤﻥ ﻨﺸﺭ ﺍﻟﻌﺩﻴﺩ ﻤـﻥ ﺍﻟﺒﺤـﻭﺙ ﻋﻠـﻰ
ﺸﻬﺎﺩﺍﺕ ﺍﻟﺩﻜﺘﻭﺭﺍﻩ ﻭﺍﻟﻤﺎﺠﺴﺘﻴﺭ ﻭﺍﻟﺩﺒﻠﻭﻡ ﻓﻀ ﹰ
ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﻌﺭﺒﻲ ﻭﺍﻟﻌﺎﻟﻤﻲ ﻭﺤﺼﻭل ﺘﺩﺭﻴﺴﻴﻬﺎ ﻋﻠﻰ ﺠﻭﺍﺌﺯ ﻋﺭﺒﻴﺔ ﻭﻋﺎﻟﻤﻴﺔ ﻤﻤﺎ ﻴﻌﻜﺱ ﺴﻤﻌﺔ ﺃﻜﺎﺩﻴﻤﻴـﺔ
ﻋﺎﻟﻴﺔ ﻟﻠﺠﺎﻤﻌﺔ.
ﺍﻥ ﺍﻷﺩﺍﺀ ﺍﻟﺠﻴﺩ ﻟﻠﺠﺎﻤﻌﺔ ﻓﻲ ﻫﺫﺍ ﺍﻟﺒﻌﺩ ﻻ ﻴﻌﻨﻲ ﺨﻠﻭ ﺍﻟﺠﺎﻤﻌﺔ ﻤﻥ ﺍﻹﺨﻔﺎﻗﺎﺕ ،ﺇﺫ ﻜـﺎﻥ ﺍﻟﻤـﺴﺘﻭﻯ
ﺍﻟﻨﻭﻋﻲ ﻟﻠﺨﺭﻴﺠﻴﻥ ﺍﻗل ﻤﻥ ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﻤﻌﺘﻤﺩ ﻓﻨﺠﺩ ﺍﻥ ﻨﺴﺒﺔ ﺍﻟﻤﺘﺨﺭﺠﻴﻥ ﺒﺘﻘﺩﻴﺭ ﻤﻘﺒﻭل ﻭﻤﺘﻭﺴﻁ ﻋﺎﻟﻴﺔ .ﻜﻤﺎ
ﺍﻥ ﻨﺴﺒﺔ ﺍﻟﺭﺴﻭﺏ ﺒﺎﻟﻤﻭﺍﺩ ﻤﺭﺘﻔﻌـﺔ ﺒﺎﻟﻤﻘﺎﺭﻨﺔ ﻤﻊ ﺇﺠﻤﺎﻟـﻲ ﺍﻟﺭﺍﺴﺒﻴـﻥ ،ﺍﻨﺨﻔﺎﺽ ﻓﻲ ﻨﺴـﺒﺔ ﺍﻟﻤﺘﻌﻴﻨﻴـﻥ
/ﺍﻟﺨﺭﻴﺠﻴﻥ ،ﻭﺍﻴﻀﹰﺎ ﺍﻨﺨﻔﺎﺽ ﻓﻲ ﻨﺴﺏ ﺍﻟﺘﺭﻗﻴﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ،ﻜﺫﻟﻙ ﺍﻟﺤﺎل ﺒﺎﻟﻨﺴﺒﺔ ﻟﻨﺴﺒﺔ ﺍﻟﺒﺤـﻭﺙ ﺍﻟﻤﻨﺠـﺯﺓ
ﻼ ﻋﻥ ﻀﻌﻑ ﻓﺭﺹ ﺍﻟﺘﻔﺭﻍ ﻷﻋﻀﺎﺀ ﻫﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺱ.
ﻭﺨﺼﻭﺼﹰﺎ ﺍﻟﺭﺼﻴﻨﺔ ﻤﻨﻬﺎ ،ﻓﻀ ﹰ
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ﺍﻟﻤﺒﺤﺙ ﺍﻟﺜﺎﻨﻲ
ﺍﻟﺘﻭﺼﻴﺎﺕ
ﺍﻨﺘﻬﺠﺕ ﺍﻟﺩﺭﺍﺴﺔ ﺍﺴﻠﻭﺏ ﺩﺭﺍﺴﺔ ﺍﻟﺤﺎﻟﺔ ،ﻟﺫﻟﻙ ﻜـﺎﻥ ﺍﻟﻨﻅـﺎﻡ ﺍﻟﻤـﺼﻤﻡ ﻭﺍﻟﻤﻘﺘـﺭﺡ ﻟﺘﻘـﻭﻴﻡ ﺃﺩﺍﺀ
ﻻ ﻟﻤﺴﺘﻠﺯﻤﺎﺕ ﺍﻟﺩﺭﺍﺴﺔ ،ﻭﻓﻲ ﻀﻭﺀ ﺍﻹﻁﺎﺭ ﺍﻟﻨﻅﺭﻱ ﻭﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟـﺴﺎﺒﻘﺔ
ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﺤﺩ ﺃﻫﺩﺍﻓﻬﺎ ،ﻭﺍﺴﺘﻜﻤﺎ ﹰ
ﻭﻤﺎ ﺃﻅﻬﺭﺘﻪ ﻨﺘﺎﺌﺞ ﺍﻟﺘﻁﺒﻴﻕ ﻤﻥ ﻤﺴﺘﻭﻯ ﺃﺩﺍﺀ ﻋﻠﻰ ﻭﻓﻕ ﺘﻘﻨﻴﺔ ﺒﻁﺎﻗـﺔ ﺍﻟـﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨـﺔ ،ﻭﻟﻐـﺭﺽ
ﻼ ﻓﻘﺩ ﺨﺼﺹ ﻫﺫﺍ ﺍﻟﻤﺒﺤﺙ ﻟﻌﺭﺽ ﺒﻌﺽ ﺍﻟﺘﻭﺼﻴﺎﺕ ﻭﺍﻟﻤﻘﺘﺭﺤﺎﺕ ﺍﻟﺘﻲ ﺘﻡ ﺍﻟﺘﻭﺼل
ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻨﻬﺎ ﻤﺴﺘﻘﺒ ﹰ
ﺇﻟﻴﻬﺎ ﻭﺘﺄﻤل ﺍﻟﺒﺎﺤﺜﺔ ﺍﻨﻬﺎ ﺴﺘﺴﻬﻡ ﻓﻲ ﻭﻀﻊ ﺍﻟﺤﻠﻭل ﺍﻟﺘﻲ ﺘﺭﺍﻫﺎ ﻤﻨﺎﺴﺒﺔ ﻭﻤﻨﺴﺠﻤﺔ ﻤﻊ ﺍﻟﻅﺭﻭﻑ ﺍﻟﺤﺎﻟﻴﺔ ﻤﻥ
ﺍﺠل ﺍﻟﻭﺼﻭل ﺍﻟﻰ ﺼﻭﺭﺓ ﺃﻓﻀل ﺘﺒﺭﺯ ﻓﻴﻬﺎ ﻤﻜﺎﻨﺔ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﻭﺍﻟﺘﻲ ﻴﻤﺜل ﺍﻟﻌﻤل ﺒﻤﻭﺠﺒﻬﺎ ﻤﺭﺸـﺩﹰﺍ
ﻷﺩﺍﺀ ﺠﻴﺩ .ﻭﻴﻤﻜﻥ ﺘﻨﺎﻭل ﻫﺫﻩ ﺍﻟﺘﻭﺼﻴﺎﺕ ﻭﻓﻘﹰﺎ ﻟﻤﺎ ﻴﺄﺘﻲ:
-1ﺍﺴﺘﻌﻤﺎل ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻟﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺠﻤﻴﻊ ﺠﺎﻤﻌﺎﺕ ﺍﻟﻘﻁﺭ ﻟﺸﻤﻭﻟﻪ ﻋﻠﻰ ﻤﺠﻤﻭﻋـﺔ ﺸـﺎﻤﻠﺔ ﻤـﻥ
ﺍﻟﻤﻘﺎﻴﻴﺱ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺘﻀﻤﻨﺔ ﻋﺩﺩ ﻤﻥ ﻤﺅﺸـﺭﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﺘـﺸﻐﻴﻠﻲ ﻭﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ،
ﻭﺒﺎﻟﺸﻜل ﺍﻟﺫﻱ ﻴﻘﺩﻡ ﺍﻟﺼﻭﺭﺓ ﺍﻟﻭﺍﻀﺤﺔ ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ ﻟﻨﺘﺎﺌﺞ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ.
-2ﻟﻨﺠﺎﺡ ﺘﻁﺒﻴﻕ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ ﻓﺎﻥ ﺍﻟﻭﺯﺍﺭﺓ ﻤﻁﺎﻟﺒﺔ ﺒﺘﻭﻓﻴﺭ ﺍﻟﻤﺴﺘﻠﺯﻤﺎﺕ ﻭﺍﻟﻤﺘﻁﻠﺒـﺎﺕ ﺍﻟـﻀﺭﻭﺭﻴﺔ
ﻟﻨﺠﺎﺡ ﺘﻁﺒﻴﻘﻪ ﻭﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻓﻪ ﻭﺍﻟﺘﻲ ﺘﺘﻤﺜل ﺒﻤﺎ ﻴﺄﺘﻲ:
ﺃ -ﺍﻟﺘﺄﻜﻴﺩ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻠﻴﺎ ﻓﻲ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺍﻟﺠﺎﻤﻌﻴﺔ ﻟﻼﺴﺘﻴﻌﺎﺏ ﺍﻟﻜﺎﻤـل ﻟﻠﻤﻘـﺎﻴﻴﺱ ﺍﻟﻤﺤـﺩﺩﺓ
ﺒﺎﻟﻨﻅﺎﻡ ﺒﻜل ﺇﺒﻌﺎﺩﻫﺎ ﻭﻤﺠﺎﻻﺘﻬﺎ ﻭﺘﻔﺎﺼﻴﻠﻬﺎ ﻭﺫﻟﻙ ﺒﺎﻹﻁﻼﻉ ﻤـﻥ ﺨـﻼل ﺩﺭﺍﺴـﺎﺕ ﺨﺎﺼـﺔ ﺍﻭ
ﺘﻭﺠﻴﻬﺎﺕ ﺍﻭ ﻤﺤﺎﻀﺭﺍﺕ ﻟﺸﺭﺡ ﺍﻟﻨﻅﺎﻡ ﺍﻭ ﻨﺸﺭﺍﺕ ﺒﻬﺫﺍ ﺍﻟﺨﺼﻭﺹ ﻭﺒﺤﻴﺙ ﻴﺼﺒﺢ ﻟﻬﺫﻩ ﺍﻷﺒﻌـﺎﺩ
ﻭﺍﻟﻤﻘﺎﻴﻴﺱ ﻤﻔﺎﻫﻴﻡ ﻤﺸﺘﺭﻜﺔ ﻋﻠﻰ ﺼﻌﻴﺩ ﺍﻟﺠﺎﻤﻌﺔ.
ﺏ -ﺇﺴﻨﺎﺩ ﺍﻻﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﺍﻟﻤﺴﺅﻭﻟﺔ ﻋﻥ ﺍﻟﺘﻘﻭﻴﻡ ﻓﻲ ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﻟﻠﻨﻅﺎﻡ ﺍﻟﻤﻘﺘﺭﺡ.
ﺩ -ﺘﻭﻓﻴﺭ ﺍﻟﺴﺠﻼﺕ ﻟﺘﻘﺩﻴﻡ ﺍﻷﺩﻟﺔ ﻋﻠﻰ ﺍﻟﺘﻁﺎﺒﻕ ﻤﻊ ﻗﺎﻋﺩﺓ ﺒﻴﺎﻨﺎﺕ ﺍﻟﻨﻅﺎﻡ.
ﺘﻭﻓﻴﺭ ﺍﻷﺠﻬﺯﺓ ﻭﺍﻟﻤﻌﺩﺍﺕ ﻤﻥ ﺤﻭﺍﺴﻴﺏ ﻭﺒﺭﺍﻤﺠﻴﺎﺕ ﻭﺍﻟﺘﻲ ﺘﺴﻬل ﻤﻥ ﺃﺩﺍﺀ ﻤﻬﻤﺔ ﺘـﺸﻐﻴل ﻫـ-
ﺍﻟﻨﻅﺎﻡ ﺒﻴﺴﺭ ﻭﺴﺭﻋﺔ.
ﻭ -ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﺍﻟﺘﺩﺭﻴﺏ ﻟﺠﻤﻴﻊ ﺍﻟﻤﻼﻜﺎﺕ ﺍﻟﺒﺸﺭﻴﺔ ﺍﻟﻌﺎﻤﻠﺔ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺠﻤﻊ ﺍﻟﻤﻌﻠﻭﻤـﺎﺕ ﻭﻓـﻲ
ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ،ﻭﺘﻭﻀﻴﺢ ﺍﻟﻁﺭﺍﺌﻕ ﺍﻟﺤﺩﻴﺜﺔ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ﻭﺍﻟﺘﺄﻜﻴﺩ ﻋﻠﻰ ﺃﻫﻤﻴﺔ ﻭﺩﻭﺭ ﺍﻟﻤﻌﻠﻭﻤـﺔ
ﺍﻟﺩﻗﻴﻘﺔ ﻓﻲ ﺘﺼﺤﻴﺢ ﺍﻻﻨﺤﺭﺍﻓﺎﺕ.
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ﺯ -ﺇﻨﺸﺎﺀ ﻗﺴﻡ ﻤﺘﺨﺼﺹ ﻓﻲ ﻜل ﺠﺎﻤﻌﺔ ﻭﻜﻠﻴﺔ ﻴﻌﺩ ﺒﻤﺜﺎﺒﺔ ) (Databaseﻗﺎﻋﺩﺓ ﺒﻴﺎﻨـﺎﺕ ﻴﺘـﻭﻟﻰ
ﻤﺴﺅﻭﻟﻴﺔ ﺍﻟﺘﻨﺴﻴﻕ ﻤﻊ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻤﺴﺌﻭﻟﺔ ﻋﻥ ﺍﻟﺘﻘﻭﻴﻡ ﻭﺍﻟﺠﻬﺎﺕ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻷﺨﺭﻯ ﺒﻬـﺩﻑ ﺘـﻭﻓﻴﺭ
ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻜﺎﻤﻠﺔ ﻭﺍﻟﺩﻗﻴﻘﺔ.
-3ﺘﺘﻭﻟﻰ ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﻭﺒﻜﺎﺩﺭ ﻤﺘﺨﺼﺹ ﺒﺘﻘﻭﻴﻡ ﺍﻟﺠﻭﺍﻨﺏ ﺍﻟﻭﺼﻔﻴﺔ ﻓﻲ ﺍﻟﻨﻅـﺎﻡ ﻭﺒـﺸﻜل ﻤﺒﺎﺸـﺭ
ﻭﺒﺎﻋﺘﻤﺎﺩ ﺍﻻﺴﺘﺒﺎﻨﺎﺕ ﺍﻟﺘﻲ ﺘﻘﻴﺱ ﻜل ﺠﺎﻨﺏ ﻤﻥ ﻫﺫﻩ ﺍﻟﺠﻭﺍﻨﺏ.
-4ﺍﻋﺘﻤﺎﺩ ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﺴﻨﻭﻱ ﻓﻲ ﺘﻁﺒﻴﻕ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻭﻴﻡ ﻭﺫﻟﻙ ﻟﺘﻭﻓﻴﺭ ﻓﺭﺹ ﺃﻓﻀل ﻓـﻲ ﺍﻟﻜـﺸﻑ ﻋـﻥ
ﺍﻟﺘﻐﻴﺭﺍﺕ ﺍﻟﺘﻲ ﻴﻤﻜﻥ ﺍﻥ ﺘﻁﺭﺃ ﺴﻠﺒﹰﺎ ﺍﻭ ﺍﻴﺠﺎﺒﻴﹰﺎ ﻓﻲ ﻤﺴﺘﻭﻴﺎﺕ ﺍﻷﺩﺍﺀ ،ﻭﺒﺫﻟﻙ ﻴﺘﻡ ﺍﻟﻨﻅﺭ ﺍﻟﻰ ﺍﻟﺘﻘـﻭﻴﻡ
ﻜﻌﻤﻠﻴﺔ ﻤﺴﺘﻤﺭﺓ.
-6ﻤﻥ ﺍﻟﻀﺭﻭﺭﻱ ﺍﺤﺎﻁﺔ ﺍﻟﺠﺎﻤﻌﺔ ﺍﻭ ﺍﻟﻜﻠﻴﺎﺕ ﺒﻨﺘﺎﺌﺞ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺌﻬﺎ ،ﻭﺫﻟﻙ ﻤﻥ ﺨـﻼل ﺍﻋﺘﻤـﺎﺩ ﻤﺒـﺩﺃ
ﺍﻟﻌﻼﻨﻴﺔ ﻓﻲ ﺍﻟﺘﻘﻭﻴﻡ ﻭﺭﻓﻊ ﺍﻟﺴﺭﻴﺔ ﻋﻨﻬﺎ ﻟﻐﺭﺽ ﺍﻟﺘﻭﺠﻴﻪ ﻤﻥ ﺨﻼل ﻓﺘﺢ ﻗﻨﻭﺍﺕ ﺤﻭﺍﺭ ﺘـﺴﺎﻋﺩ ﻓـﻲ
ﻻ
ﺘﺩﻋﻴﻡ ﻋﻼﻗﺎﺕ ﺍﻟﺜﻘﺔ ﺍﻟﻤﺘﺒﺎﺩﻟﺔ ﺒﻴﻥ ﺍﻟﺠﻬﺔ ﺍﻟﻤﺴﺅﻭﻟﺔ ﻋﻥ ﺍﻟﺘﻘﻭﻴﻡ ﻭﺍﻟﺠﻬﺔ ﺍﻟﺨﺎﻀﻌﺔ ﻟﻠﺘﻘﻭﻴﻡ ﻭﺼـﻭ ﹰ
ﺍﻟﻰ ﺇﻗﻨﺎﻉ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺠﻭﺍﻨﺏ ﺍﻟﻘﺼﻭﺭ ﻓﻲ ﺃﺩﺍﺌﻬﺎ ﻭﺍﻤﻜﺎﻨﺎﺕ ﺘﺠﺎﻭﺯﻫﺎ ﻤﺴﺘﻘﺒ ﹰ
ﻼ ،ﺍﻟﻰ ﺠﺎﻨﺏ ﺍﻟﺘﻌـﺭﻑ
ﻋﻠﻰ ﻭﺠﻬﺎﺕ ﺍﻟﻨﻅﺭ ﻓﻲ ﺍﻟﺠﻭﺍﻨﺏ ﺍﻟﺘﻲ ﺘﻡ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﺔ ﺒﻤﻭﺠﺒﻬﺎ ﻭﺍﻟﺘﻲ ﺘﺘﻌﻠﻕ ﺒﻁﺒﻴﻌﺔ ﺃﺩﺍﺌﻬـﺎ
ﺨﻼل ﻓﺘﺭﺓ ﺍﻟﺘﻘﻭﻴﻡ ،ﻭﺍﻥ ﺇﻁﻼﻉ ﺍﻟﺠﺎﻤﻌﺔ ﻋﻠﻰ ﺘﻠﻙ ﺍﻟﻨﺘﺎﺌﺞ ﺘﺨﺭﺠﻬﺎ ﻤﻥ ﺩﺍﺌﺭﺓ ﺍﻟﺸﻙ ﺍﻟﺘـﻲ ﺘـﺅﺩﻱ
ﺒﺎﻟﺠﺎﻤﻌﺔ ﺒﺎﻟﺘﺭﻗﺏ ﻭﺍﻟﻘﻠـﻕ .ﻭﻤﺎ ﺩﺍﻡ ﺍﻟﻐﺭﺽ ﻤﻥ ﺍﻟﺘﻘﻭﻴﻡ ﻫﻭ ﺇﻅﻬﺎﺭ ﻨﻘﺎﻁ ﺍﻟﻘﻭﺓ ﻭﺍﻟـﻀﻌﻑ ﻓـﻲ
ﺍﻷﺩﺍﺀ ﻭﺘﻁﻭﻴﺭﻩ ﻨﺤﻭ ﺍﻷﻓﻀل ﻭﻟﻴﺱ ﻤﻥ ﺍﺠل ﺍﻟﻭﻗﻭﻑ ﻋﻠﻰ ﻨﻘﺎﻁ ﺍﻟﻀﻌﻑ ﻟﺫﻟﻙ ﻨﻭﺼﻲ ﺍﻥ ﺘﻜـﻭﻥ
ﻨﺘﺎﺌﺞ ﺍﻟﺘﻘﻭﻴﻡ ﻤﻌﻠﻨﺔ ﻤﻊ ﻀﺭﻭﺭﺓ ﻤﻨﺎﻗﺸﺔ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺘﻘﺩﻴﺭﺍﺘﻬﺎ ﻭﺍﻹﻁﻼﻉ ﻋﻠﻴﻬﺎ ﻭﺘﻭﺠﻴﻬﻬﺎ ﻨﺤﻭ ﺘﺤﺴﻴﻥ
ﺃﺩﺍﺌﻬﺎ ﻭﻜﻴﻔﻴﺔ ﻤﻌﺎﻟﺠﺔ ﻨﻘﺎﻁ ﻀﻌﻔﻬﺎ.
-7ﺃﻫﻤﻴﺔ ﻭﺠﻭﺩ ﻨﻅﺎﻡ ﻟﻼﻋﺘﺭﺍﺽ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﺤﺎﻟﻲ ﻭﻨﻘﻠﻪ ﻤﻥ ﺍﻟﺤﺎﻟﺔ ﺍﻟـﺸﻜﻠﻴﺔ ﺍﻟـﻰ ﺍﻟﺤﺎﻟـﺔ
ﺍﻟﻤﻭﻀﻭﻋﻴﺔ.
-8ﻭﻀﻊ ﻨﻅﺎﻡ ﺤﻭﺍﻓﺯ ﻴﺭﺘﺒﻁ ﺒﻨﻅﺎﻡ ﺍﻟﺘﻘﻭﻴﻡ ﻟﻐﺭﺽ ﺘﺸﺠﻴﻊ ﺍﻟﺠﺎﻤﻌـﺎﺕ ﺫﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﻤﺘﻤﻴـﺯ ﻋﻠـﻰ
ﺍﻻﺴﺘﻤﺭﺍﺭ ﻭﺍﻟﺠﺎﻤﻌﺎﺕ ﺫﺍﺕ ﺍﻷﺩﺍﺀ ﺍﻟﻀﻌﻴﻑ ﻋﻠﻰ ﺍﻟﺘﺤﺴﻴﻥ ﻭﻋﻼﺝ ﻨﻘﺎﻁ ﺍﻟﻀﻌﻑ.
-9ﺍﻟﺘﻭﻜﻴﺩ ﻋﻠﻰ ﻀﺭﻭﺭﺓ ﺍﻥ ﺘﻘﻭﻡ ﻜل ﺠﺎﻤﻌﺔ ﻨﻔﺴﻬﺎ )ﺫﺍﺘﻴﹰﺎ( ﻭﻟﺘﺤﻘﻴﻕ ﻫﺫﺍ ﺍﻟﻐﺭﺽ ﻨﻭﺼﻲ ﺒﺈﻨﺸﺎﺀ ﺠﻬﺔ
ﻤﺭﻜﺯﻴﺔ ﻟﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﻜل ﺠﺎﻤﻌﺔ ﺘﺘﻭﻟﻰ ﻤﺴﺅﻭﻟﻴﺔ ﺘﻘـﻭﻴﻡ ﺃﺩﺍﺌﻬـﺎ ﻭﺒـﺸﻜل
ﻤﺴﺘﻤﺭ ﻤﻊ ﺘﺤﺩﻴﺩ ﻤﻼﻙ ﺠﺎﻤﻌﻲ ﺜﺎﺒﺕ ﻴﺘﻭﻟﻰ ﻫﺫﻩ ﺍﻟﻤﻬﻤﺔ ﺒﻜل ﺩﻗﺔ ،ﻭﺍﻟﻌﻤل ﻋﻠـﻰ ﺩﻋﻤـﻪ ﻤﺎﺩﻴـﹰﺎ
ﻭﻤﻌﻨﻭﻴﹰﺎ.
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ﻓﻲ ﻀﻭﺀ ﻤﺎ ﺘﻭﺼل ﺇﻟﻴﻪ ﺘﻁﺒﻴﻕ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ ﻟﺠﺎﻤﻌـﺔ ﺒﻐـﺩﺍﺩ ﻟﻠﻌـﺎﻡ ﺍﻟﺩﺭﺍﺴـﻲ
2001/2000ﻻ ﺴﻴﻤﺎ ﺍﻟﺠﻭﺍﻨﺏ ﺍﻟﺘﻲ ﺤﺎﻟﺕ ﺩﻭﻥ ﺘﺨﻁﻲ ﺒﻌﺽ ﺍﻷﺒﻌﺎﺩ ﻟﻌﺘﺒﺔ ﺍﻟﻘﻁﻊ ﻟﻘﺒﻭل ﺍﻷﺩﺍﺀ ﻨﻭﺼـﻲ
ﺒﻤﺎ ﻴﺄﺘﻲ:
-1ﺘﺤﺩﻴﺩ ﺃﻋﺩﺍﺩ ﺍﻟﻁﻠﺒﺔ ﻓﻲ ﺍﻟﺼﻑ ﺍﻟﺩﺭﺍﺴﻲ ﺍﻟﻭﺍﺤﺩ ﻭﺍﻟﻤﺨﺘﺒﺭﺍﺕ ﺒﻤﺎ ﻴﻀﻤﻥ ﻨﺠﺎﺡ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ.
-2ﺇﻨﺸﺎﺀ ﺍﻟﻭﺤﺩﺍﺕ ﺍﻹﺭﺸﺎﺩﻴﺔ ﻭﺍﻟﺘﺭﺒﻭﻴﺔ ﺩﺍﺨل ﺍﻟﻜﻠﻴﺎﺕ ﻟﻤﺘﺎﺒﻌﺔ ﺍﻟﻁﻠﺒﺔ ﻤﻥ ﺫﻭﻱ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﻨﺨﻔـﻀﺔ
ﻭﺍﻟﻐﻴﺎﺒﺎﺕ ﺍﻟﻜﺜﻴﺭﺓ.
-3ﺍﻥ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺤﺎﺠﺔ ﺍﻟﻰ ﺍﺴﺘﻐﻼل ﺒﻌﺽ ﺍﻟﻤﺴﺎﺤﺎﺕ ﻹﻨﺸﺎﺀ ﻗﺎﻋﺎﺕ ﺩﺭﺍﺴﻴﺔ ﻟﻀﻤﺎﻥ ﺍﺴﺘﻴﻌﺎﺏ ﺍﻟﻁﻠﺒﺔ
ﺍﻟﺩﺍﺭﺴﻴﻥ ﻓﻲ ﻜﻠﻴﺎﺘﻬﺎ.
-4ﺘﺤﺩﻴﺩ ﺍﻟﺴﺎﻋﺎﺕ ﺍﻟﺘﺩﺭﻴﺴﻴﺔ ﻟﻠﺘﺩﺭﻴﺱ ﻓﻲ )ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻷﻭﻟﻴﺔ ﻭﺍﻟﻌﻠﻴﺎ( ﻭﺒﻤﺎ ﻴﺘﻤﺎﺸـﻰ ﻤـﻊ ﺍﻷﻟﻘـﺎﺏ
ﺍﻟﻌﻠﻤﻴﺔ ﻭﺒﻤﺎ ﻻ ﻴﺅﺜﺭ ﻋﻠﻰ ﺴﻴﺭ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻭﻻ ﻴﺯﻴﺩ ﻤﻥ ﺍﻟﻌﺏﺀ ﺍﻟﺘﺩﺭﻴﺴﻲ.
-5ﺘﻭﻓﻴﺭ ﺍﻟﻜﺘﺏ ﺍﻟﻤﻨﻬﺠﻴﺔ ﻭﺍﻟﻤﺴﺎﻋﺩﺓ ﻭﺘﻭﺯﻴﻌﻬﺎ ﻋﻠﻰ ﺍﻟﻁﻠﺒﺔ ﻗﺒل ﺒﺩﺀ ﺍﻟﻌﺎﻡ ﺍﻟﺩﺭﺍﺴﻲ ﻤﻊ ﻤﺭﺍﻋﺎﺓ ﺍﻟﻨﻤﻭ
ﺍﻟﺤﺎﺼل ﻓﻲ ﺯﻴﺎﺩﺓ ﺍﻋﺩﺍﺩ ﺍﻟﻁﻠﺒﺔ.
-6ﺍﻻﻫﺘﻤﺎﻡ ﺒﻤﻜﺘﺒﺎﺕ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻭﺍﻟﻜﻠﻴﺎﺕ ﻭﺘﻭﻓﻴﺭ ﺍﻟﻤﺴﺘﻠﺯﻤﺎﺕ ﺍﻟﻀﺭﻭﺭﻴﺔ ﻜﺎﻟﻤﻌﺘﻜﻔﺎﺕ ،ﻭﺘﻭﻓﻴﺭ ﺍﻟﻌﺩﺩ
ﺍﻟﻜﺎﻓﻲ ﻤﻥ ﺃﺠﻬﺯﺓ ﺍﻟﺤﺎﺴﻭﺏ ﻭﺍﻷﻗﺭﺍﺹ ﺍﻟﻠﻴﺯﺭﻴﺔ ﻟﺨﺯﻥ ﻭﺍﺴﺘﺭﺠﺎﻉ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺘﻌﻠﻘـﺔ ﺒﺎﻟﻜﺘـﺏ
ﻭﺍﻟﺒﺤﻭﺙ ﻭﺘﻭﺴﻴﻊ ﺩﺍﺌﺭﺓ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﻤﻜﺘﺒﻴﺔ ﻟﻠﻁﻠﺒﺔ.
-7ﺍﻟﺘﻭﺴﻊ ﺒﺘﻨﺸﻴﻁ ﺤﺭﻜﺔ ﺍﻟﻤﻜﺎﺘﺏ ﺍﻻﺴﺘﺸﺎﺭﻴﺔ ﻭﺍﺴﺘﺜﻤﺎﺭ ﺃﻓﻀل ﻟﻤﺴﺘﻠﺯﻤﺎﺘﻬﺎ ﺍﻟﻤﺎﺩﻴﺔ ﻭﺍﻟﺒﺸﺭﻴﺔ.
-9ﺘﻌﺩ ﺍﻟﻌﻼﻗﺔ ﺒﻴﻥ ﻤﻨﺎﻫﺞ ﺍﻟﺘﻌﻠﻴﻡ ﻭﻋﺎﻟﻡ ﺍﻟﻌﻤل ﻤﺤﻭﺭﹰﺍ ﺃﺴﺎﺴﻴﺎ ﻭﻴﺤﻅﻰ ﺒﺎﻫﺘﻤﺎﻡ ﻜﺒﻴﺭ ﺒـﺴﺒﺏ ﺍﺭﺘﺒـﺎﻁ
ﺍﻟﻤﻨﺎﻫﺞ ﺍﻟﺩﺭﺍﺴﻴﺔ ﺒﺎﻟﺘﻘﺩﻡ ﺍﻟﻌﻠﻤﻲ ﻭﺍﻟﺘﻜﻨﻭﻟﻭﺠﻲ ﻭﺍﻟﻌﻼﻗﺔ ﺍﻟﻭﺜﻴﻘﺔ ﺍﻟﺘﻲ ﺘﺴﺘﻭﺠﺒﻬﺎ ﻁﺒﻴﻌﺔ ﺍﺤﺘﻴﺎﺠـﺎﺕ
ﺴﻭﻕ ﺍﻟﻌﻤل ﻭﻤﺘﻁﻠﺒﺎﺘﻪ ﻭﻨﻭﺼﻲ ﺒﺎﻋﺘﻤﺎﺩ ﺍﻵﻟﻴﺔ ﺍﻵﺘﻴﺔ ﻟﺘﻁﻭﻴﺭ ﺍﻟﻤﻨﺎﻫﺞ:
ﺃ -ﻴﻌﺎﺩ ﺍﻟﻨﻅﺭ ﻓﻲ ﺍﻟﻤﻨﺎﻫﺞ ﺍﻟﺩﺭﺍﺴﻴﺔ ﻟﻼﺨﺘﺼﺎﺼﺎﺕ ﻜﺎﻓﺔ ﻜل ﻓﺘﺭﺓ ﻤﻊ ﻭﺠﻭﺩ ﻤﺭﻭﻨﺔ ﻓﻲ ﺇﺠـﺭﺍﺀ
ﺘﻐﻴﻴﺭﺍﺕ ﺴﻨﻭﻴﺔ ﻋﻠﻴﻬﺎ.
ﺏ -ﺘﻔﻌﻴل ﺩﻭﺭ ﺤﻘل ﺍﻟﻌﻤل ﻤﻥ ﺨﻼل ﺇﺸﺭﺍﻙ ﻤﻤﺜﻠﻴﻬﻡ ﺒﺎﻻﻀﺎﻓﺔ ﺇﻟﻰ ﺘﺩﺭﻴﺴﻲ ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﻤﻨﺎﻗـﺸﺔ
ﺍﻟﻤﻨﺎﻫﺞ ﻭﺇﻋﺎﺩﺓ ﺍﻟﻨﻅﺭ ﻓﻲ ﻤﻔﺭﺩﺍﺘﻬﺎ ﻭﺘﻁﻭﻴﺭﻫﺎ ﺍﻟﻰ ﺠﺎﻨﺏ ﺇﺸﺭﺍﻙ ﻤﻤﺜﻠﻲ ﻟﺒﻌﺽ ﺍﻟﻤﻨﻅﻤﺎﺕ ﺫﺍﺕ
ﺍﻟﻌﻼﻗﺔ ﺒﻤﺨﺭﺠﺎﺕ ﺍﻟﺠﺎﻤﻌﺔ ﻓﻲ ﻤﺠﺎﻟﺱ ﺍﻟﻜﻠﻴﺎﺕ ﻭﺍﻟﺠﺎﻤﻌﺔ ﺤﺴﺏ ﺍﻻﺨﺘﺼﺎﺹ.
-10ﺍﻟﺘﺄﻜﻴﺩ ﻋﻠﻰ ﻀﻭﺍﺒﻁ ﺍﺨﺘﻴﺎﺭ ﻋﻀﻭ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺴﻴﺔ ﻭﺍﻟﺘﺸﺩﻴﺩ ﻋﻠﻰ ﺫﻟﻙ.
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-11ﻀﺭﻭﺭﺓ ﺘﺸﻜﻴل ﻟﺠﻨﺔ ﻤﺘﺨﺼﺼﺔ ﻷﻏﺭﺍﺽ ﺘﻘﻭﻴﻡ ﺒﺭﺍﻤﺞ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻌﻠﻴﺎ ﻭﺍﻟﺴﻌﻲ ﺍﻟﻤﺘﻭﺍﺼل ﺍﻟﻰ
ﺘﻁﻭﻴﺭ ﻋﻤل ﺍﻟﺘﻘﻭﻴﻡ ﺍﻟﻌﻠﻤﻲ ﻻﻁﺎﺭﻴﺢ ﻭﺭﺴﺎﺌل ﺍﻟﻤﺎﺠﺴﺘﻴﺭ ﻭﺍﻟﺩﻜﺘﻭﺭﺍﻩ ﻤﻥ ﻤﺨﺘﻠﻑ ﺍﻻﺨﺘـﺼﺎﺼﺎﺕ
ﺍﻟﻰ ﺃﻜﺜﺭ ﻤﻥ ﻤﻘﻴﻡ ﻤﺘﻤﻴﺯ ﻤﻥ ﺩﺍﺨل ﺍﻟﻘﻁﺭ ﻭﺨﺎﺭﺠﻪ.
-12ﺘﻁﻭﻴﺭ ﻓﺎﻋﻠﻴﺔ ﻤﺭﺍﻜﺯ ﺘﻁﻭﻴﺭ ﻤﺭﺍﻜﺯ ﻁﺭﺍﺌﻕ ﺍﻟﺘﺩﺭﻴﺱ ﺍﻟﺠﺎﻤﻌﻲ ﻭﺤﺙ ﺍﻟﺠﺎﻤﻌﺔ ﻋﻠﻰ ﺘﺒﺎﺩل ﺍﻟﺨﺒﺭﺓ
ﺒﻬﺫﺍ ﺍﻻﺘﺠﺎﻩ.
-13ﺇﺠﺭﺍﺀ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺘﻘﻭﻴﻤﻴﺔ ﻋﻥ ﻭﺍﻗﻊ ﺍﻟﺘﺩﺭﻴﺱ ﻓﻲ ﺍﻟﺠﺎﻤﻌﺔ ﻭﺍﻹﻁﻼﻉ ﺍﻟﻤﻴﺩﺍﻨﻲ ﻋﻠﻰ ﻤﺩﻯ ﺘـﻭﺍﻓﺭ
ﺍﻟﻭﺴﺎﺌل ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻭﺩﺭﺠﺔ ﺍﺴﺘﻌﻤﺎﻟﻬﺎ ﻓﻲ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ.
-14ﺍﻻﻫﺘﻤﺎﻡ ﺍﻟﻭﺍﺴﻊ ﺒﺎﻟﺘﻁﻭﺭ ﺍﻟﻤﻬﻨﻲ ﻟﻌﻀﻭ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺴﻴﺔ ﻤﻥ ﺨـﻼل ﺘﻁـﻭﻴﺭ ﺒـﺭﺍﻤﺞ ﺩﻭﺭﺍﺕ
ﻁﺭﺍﺌﻕ ﺍﻟﺘﺩﺭﻴﺱ.
-15ﻗﻴﺎﻡ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺈﻋﺩﺍﺩ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﺘﻘﻭﻴﻤﻴﺔ ﺍﻟﻤﺴﺘﻤﺭﺓ ﻟﺠﻭﺍﻨﺏ ﻤﺨﺘﻠﻔـﺔ ﻤﻨﻬـﺎ ﺩﺭﺍﺴـﺎﺕ ﺘـﺴﺭﺏ
ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ،ﺘﻘﻭﻴﻡ ﺍﻻﻁﺎﺭﻴﺢ ﻭﺍﻟﺭﺴﺎﺌل ﺍﻟﻤﻨﺠﺯﺓ ،ﻗﻴـﺎﺱ ﻜﻔـﺎﺀﺓ ﺍﻟﺨـﺭﻴﺠﻴﻥ ﻭﺘﻘـﻭﻴﻡ ﺍﻟﻤﻜﺎﺘـﺏ
ﺍﻻﺴﺘﺸﺎﺭﻴﺔ ...ﻭﻏﻴﺭﻫﺎ.
-16ﺍﻻﺴﺘﺜﻤﺎﺭ ﺍﻻﻤﺜل ﻟﻠﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ ﺍﻟﻌﺎﻤﻠﺔ ﻓﻲ ﺍﻟﻤﻔﺎﺼل ﺍﻷﺴﺎﺴﻴﺔ ﻓﻲ ﺍﻟﺠﺎﻤﻌـﺔ ﻭﺍﻟﻜﻠﻴـﺎﺕ ﻜـل
ﺤﺴﺏ ﺍﺨﺘﺼﺎﺼﻪ ﻭﺍﻤﻜﺎﻨﻴﺎﺘﻪ ﻭﺘﻘﻠﻴﺹ ﻨﺴﺒﺔ ﺍﻟﻤﻭﻅﻔﻴﻥ ﻗﻴﺎﺴﹰﺎ ﺍﻟﻰ ﺇﻋﺩﺍﺩ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ.
-17ﺍﻻﺴﺘﻤﺭﺍﺭ ﻓﻲ ﺘﻌﺯﻴﺯ ﻤﻜﺎﻨﺔ ﺍﻷﺴﺘﺎﺫ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻟﻤﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻤﻥ ﻤﺨﺘﻠﻑ ﺍﻟﻤﻨﺎﻓـﺫ ﻟﻤﻨـﻊ
ﻅﺎﻫﺭﺓ ﻫﺠﺭﺓ ﺍﻟﻜﻔﺎﺀﺍﺕ.
-18ﺍﻟﺴﻌﻲ ﺍﻟﻰ ﻤﻨﺢ ﺍﻟﻁﻠﺒﺔ ﺍﻟﻤﺘﻔﻭﻗﻴﻥ ﻤﻜﺎﻓﺂﺕ ﻤﺠﺯﻴﺔ ﻟﻴﻜﻭﻨﻭﺍ ﻗﺩﻭﺓ ﻷﻗﺭﺍﻨﻬﻡ.
-19ﺍﻥ ﻴﻌﺎﺩ ﺍﻟﻨﻅﺭ ﻓﻲ ﻤﻭﻀﻭﻉ ﻗﺒﻭل ﻁﻠﺒﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻟﻌﻠﻴﺎ ﻻﻥ ﺍﻟﻁﻠﺒﺔ ﻫﻡ ﺍﻟﻤـﺎﺩﺓ ﺍﻟﺨـﺎﻡ ﻟﻠﻌﻤﻠﻴـﺔ
ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻭﻫﻡ ﻴﺸﻜﻠﻭﻥ ﺠﺯﺀ ﻤﻥ ﻤﺩﺨﻼﺘﻬﺎ ،ﻭﺍﻥ ﻗﺒﻭل ﺍﻟﻁﻠﺒﺔ ﺒﺄﻜﺜﺭ ﻤﻥ ﺍﻟﻁﺎﻗﺔ ﺍﻻﺴﺘﻴﻌﺎﺒﻴﺔ ﻟﻘﺒﻭﻟﻬﻡ
ﻴﻨﺴﺤﺏ ﻋﻠﻰ ﻤﺨﺭﺠﺎﺕ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ.
-20ﻨﻅﺭﹰﺍ ﻻﻨﺨﻔﺎﺽ ﻨﺴﺒﺔ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﻤﻤﻥ ﻫﻡ ﺒﻤﺭﺘﺒﺔ ﺃﺴﺘﺎﺫ ،ﺃﺴﺘﺎﺫ ﻤﺴﺎﻋﺩ ﻤﻥ ﺒﻌﺽ ﺍﻻﺨﺘﺼﺎﺼﺎﺕ
ﻓﻲ ﻜﻠﻴﺎﺕ ﺍﻟﺠﺎﻤﻌﺔ ﻴﻤﻜﻥ ﺍﻻﺴﺘﻌﺎﻨﺔ ﺒﺒﻌﺽ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﺍﻟﺭﺍﻏﺒﻴﻥ ﻤﻥ ﺤﻤﻠﺔ ﺍﻷﻟﻘﺎﺏ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻤﺘﻘﺩﻤﺔ
ﻓﻲ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻭﺍﻟﻜﻠﻴﺎﺕ ﺍﻟﻌﺭﻴﻘﺔ ﻟﻠﺘﺩﺭﻴﺱ ﻭﺍﻹﺸﺭﺍﻑ ﺍﻟﻤﺸﺘﺭﻙ ﻤﻊ ﺘﺩﺭﻴﺴﻴﻲ ﺍﻟﺠﺎﻤﻌﺔ.
-21ﺘﺸﻜﻴل ﻟﺠﻨﺔ ﻓﻨﻴﺔ ﻟﺩﺭﺍﺴﺔ ﻭﻀﻊ ﺍﻟﻤﺒﺎﻨﻲ ﺍﻟﺠﺎﻤﻌﻴﺔ ﻭﺍﻟﺴﻌﻲ ﺍﻟﻰ ﺘﻁﻭﻴﺭ ﺍﻟﻤﺒﺎﻨﻲ ﺍﻟﺠﺎﻤﻌﻴﺔ ﺍﻟﻘﺩﻴﻤـﺔ
ﻭﺘﺭﻤﻴﻤﻬﺎ.
-22ﺘﺒﺎﺩل ﺍﻟﺨﺒﺭﺓ ﺒﻴﻥ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﻟﻌﺭﺍﻗﻴﺔ ﻭﺍﻟﻌﺭﺒﻴﺔ ﻭﺍﻷﺠﻨﺒﻴﺔ ﻤﻥ ﺨﻼل ﻋﻘﺩ ﺍﻻﺘﻔﺎﻗﻴﺎﺕ ﺍﺍﺜﻘﺎﻓﻴﺔ.
-23ﺘﻭﻓﻴﺭ ﺍﻟﺯﻤﺎﻻﺕ ﺍﻟﺩﺭﺍﺴﻴﺔ ﻟﻁﻠﺒﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻷﻭﻟﻴﺔ ﻭﺍﻟﻌﻠﻴﺎ ﻭﻋﻠﻰ ﻨﻔﻘﺔ ﺍﻟﻭﺯﺍﺭﺓ ﺍﻟﻤﺴﺘﻔﻴﺩﺓ.
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-24ﺒﻤﺎ ﺍﻥ ﺨﻔﺽ ﺍﻹﻨﻔﺎﻕ ﻋﻠﻰ ﺍﻟﺠﻭﺍﻨﺏ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻟﻪ ﻤﺅﺸﺭﺍﺕ ﺴﻠﺒﻴﺔ ﺤﺘﻤﹰﺎ ،ﻟﺫﻟﻙ ﺘﻭﺼـﻲ
ﺍﻟﺒﺎﺤﺜﺔ ﺒﻀﺭﻭﺭﺓ ﺯﻴﺎﺩﺓ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻺﻨﻔﺎﻕ ﻋﻠﻰ ﺠﻤﻴﻊ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻷﻨـﺸﻁﺔ ﺍﻟﺘﺩﺭﻴـﺴﻴﺔ
ﻭﺍﻟﻌﻠﻤﻴﺔ ﻭﺒﻤﺎ ﻴﺤﻘﻕ ﻤﺴﺘﻭﻯ ﺃﺩﺍﺀ ﻋﺎﻟﻲ ﻟﺘﻠﻙ ﺍﻷﻨﺸﻁﺔ.
-25ﺒﻨﺎ ﺀ ﻋﻠﻰ ﻤﺎ ﺴﺒﻕ ﺫﻜﺭﻩ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺎﺴﻠﻭﺏ ﺘﺤﺩﻴﺩ ﻭﺇﻋﺩﺍﺩ ﻭﺘﺨﻁﻴﻁ ﺍﻟﻤﻭﺍﺯﻨﺔ ،ﻭﻟﻘﺼﻭﺭ ﺍﻻﺴﻠﻭﺏ
ﺍﻟﺘﻘﻠﻴﺩﻱ ﻓﻲ ﺇﻋﺩﺍﺩ ﺍﻟﻤﻭﺍﺯﻨﺔ ﻋﻠﻰ ﺘﻭﻓﻴﺭ ﺍﻟﻤﺭﻭﻨﺔ ﺍﻟﻜﺎﻓﻴﺔ ﻟﻠﺠﺎﻤﻌﺔ ﻓـﻲ ﺍﻟﺘـﺼﺭﻑ ﺒﺘﺨﺼﻴـﺼﺎﺘﻬﺎ
ﺍﻟﻤﺎﻟﻴﺔ ﺒﺎﻟﺸﻜل ﺍﻟﺫﻱ ﺘﺭﺍﻩ ﻤﻨﺎﺴﺒﹰﺎ ﻓﻲ ﺴﻴﺭ ﻨﺸﺎﻁﺎﺘﻬﺎ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻴﻔـﻀل ﺍﻻﻋﺘﻤـﺎﺩ ﻋﻠـﻰ
ﺍﻷﺴﺎﻟﻴﺏ ﺍﻟﺤﺩﻴﺜﺔ ﻓﻲ ﺇﻋﺩﺍﺩ ﺍﻟﻤﻭﺍﺯﻨﺔ ﻭﺍﻟﺘﻲ ﺘﺘﻁﻠﺏ ﺘﻭﻓﻴﺭ ﺍﻷﺴﺱ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﺤﺩﻴﺜﺔ ﻭﺍﻟﺩﻗﻴﻘﺔ ﻟﺘﺤﺩﻴـﺩ
ﺍﺤﺘﻴﺎﺠﺎﺘﻬﺎ ،ﻭﺫﻟﻙ ﺒﺘﻔﺼﻴل ﺘﺨﺼﻴﺼﺎﺘﻬﺎ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻟﺒﺭﺍﻤﺞ ﻭﺍﻷﻨﺸﻁﺔ ﺍﻟﻤﻁﻠﻭﺏ ﺘﻨﻔﻴﺫﻫﺎ ،ﻭﺒﺘﻭﻓﻴﺭ
ﺍﻟﺒﻴﺌﺔ ﺍﻟﻤﻼﺀﻤﺔ ﻟﻠﺘﻨﻔﻴﺫ ﻋﻥ ﻁﺭﻴﻕ ﺤﺼﺭ ﻜﺎﻓﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺘﻘﺴﻴﻤﻬﺎ ﺍﻟﻰ ﻭﻅﺎﺌﻑ ﻭﺍﻟﺘﻲ ﺘﻘـﺴﻡ ﺍﻟـﻰ
ﺒﺭﺍﻤﺞ ﻤﺤﺩﺩﺓ ﺍﻷﻫﺩﺍﻑ ،ﻭﻤﻥ ﺜﻡ ﺘﻘﺴﻡ ﻫﺫﻩ ﺍﻟﺒﺭﺍﻤﺞ ﺍﻟﻰ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻟﻜﻔﻴﻠﺔ ﺒﺘﺤﻘﻴﻕ ﻫﺫﻩ
ﺍﻟﺒﺭﺍﻤﺞ ﻭﺃﻫﺩﺍﻓﻬﺎ ،ﺍﻷﻤﺭ ﺍﻟﺫﻱ ﻴﺴﻬل ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻜل ﻨﺸﺎﻁ ﻭﺒﺎﻟﺘﺎﻟﻲ ﺘﻭﻓﻴﺭ ﺃﺴﺎﺱ ﻋﻠﻤـﻲ ﺴـﻠﻴﻡ
ﻟﺘﺤﺩﻴﺩ ﺍﻟﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﻁﻠﻭﺒﺔ.
-26ﻀﺭﻭﺭﺓ ﺘﻤﺘﻊ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺒﺎﻻﺴﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺫﻟﻙ ﻟﻸﻫﻤﻴﺔ ﺍﻟﺒﺎﻟﻐﺔ ﻓﻲ ﺘﺤﻘﻴﻕ ﺍﺩﺍﺭﺓ ﻤﺎﻟﻴﺔ ﻜﻔـﻭﺀﺓ
ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺍﻹﻴﻔﺎﺀ ﺒﻤﺘﻁﻠﺒﺎﺕ ﺍﻷﻨﺸﻁﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻓﻴﻬﺎ.
-27ﻤﻨﺢ ﺭﺅﻭﺴﺎﺀ ﺍﻷﻗﺴﺎﻡ ﺍﻟﺼﻼﺤﻴﺎﺕ ﺍﻟﺘﻲ ﺘﻤﻜﻨﻬﻡ ﻤﻥ ﺍﻹﻨﻔﺎﻕ ﻭﺍﻟﻤﺘﺎﺒﻌﺔ ﻭﺍﻟﺘﻨﻔﻴﺫ ﺍﻟﺨﺎﺹ ﺒﺄﻗـﺴﺎﻤﻬﻡ
ﺍﻟﻌﻠﻤﻴﺔ ﻭﻤﻤﺎ ﻴﺸﺠﻊ ﺍﺨﺫ ﺍﻟﻘﺴﻡ ﻟﺩﻭﺭﻩ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺨﻁﻴﻁ ﻭﺍﻟﻤﺘﺎﺒﻌﺔ ﻭﺍﻟﺘﻘﻭﻴﻡ.
-28ﺤﻴﺙ ﺍﻥ ﺍﻟﺒﺤﻭﺙ ﺍﻟﻌﻠﻤﻴﺔ ﻫﻲ ﺍﻟﻤﺤﺭﻙ ﺍﻷﺴﺎﺱ ﻟﻜل ﺘﻘﺩﻡ ﻋﻠﻤﻲ ،ﻟﺫﺍ ﻴﺼﺒﺢ ﻀﺭﻭﺭﻴﹰﺎ ﺨﻠﻕ ﺒﻴﺌـﺔ
ﺒﺤﺜﻴﺔ ﺴﻠﻴﻤﺔ ﻴﺘﺠﻠﻰ ﻤﻨﻬﺎ ﺍﻟﺨﻠﻕ ﻭﺍﻹﺒﺩﺍﻉ ﻭﻫﺫﺍ ﻴﺘﻁﻠﺏ ﺨﻠﻕ ﻤﻨﻅﻭﻤﺔ ﺒﺤﺙ ﻋﻠﻤﻲ ﻤﺭﻨﺔ ﺒﺤﻴﺙ ﻴـﺘﻡ
ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﻤﻌﻁﻴﺎﺕ ﺍﻟﻌﻠﻭﻡ ﻭﺍﻟﺜﻘﺎﻓﺔ ﺍﻟﺤﺩﻴﺜﺔ ﻭﺘﺸﺠﻴﻊ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﻋﻠﻰ ﺇﺠﺭﺍﺀ ﺍﻟﺒﺤﻭﺙ ﺍﻟﻤﺨﺘﻠﻔـﺔ
ﻟﻠﻤﺸﺎﺭﻜﺔ ﺒﻬﺎ ﻓﻲ ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﻭﺍﻟﻨﺩﻭﺍﺕ ﺍﻟﻌﻠﻤﻴﺔ ﺩﺍﺨل ﺍﻟﻘﻁﺭ ﻭﺨﺎﺭﺠﻪ.
-30ﺘﺸﺠﻴﻊ ﺍﻟﺘﺩﺭﻴﺴﻴﻴﻥ ﻋﻠﻰ ﺘﺄﻟﻴﻑ ﺍﻟﻜﺘﺏ ﺍﻟﻤﻨﻬﺠﻴﺔ ﻭﺍﻟﻤﺴﺎﻋﺩﺓ ﻭﺍﻟﻤﺘﺭﺠﻤﺔ ﻤﻥ ﺨﻼل ﺯﻴﺎﺩﺓ ﺍﻟﻤﻜﺎﻓـﺄﺓ
ﺍﻟﻤﺨﺼﺼﺔ ﻟﺫﻟﻙ ﻭﺘﺴﻬﻴل ﺍﻷﻤﻭﺭ ﺍﻟﻁﺒﺎﻋﻴﺔ.
-31ﻀﺭﻭﺭﺓ ﺭﻓﻊ ﻤﺴﺘﻭﻯ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻟﺘﺨﺼﺼﻴﺔ ﻟﻌﻀﻭ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺴﻴﺔ ﻟﻠﺘﻔﺭﻍ ﻟﻔﺘﺭﺍﺕ ﺯﻤﻨﻴﺔ
ﻤﺨﺘﻠﻔﺔ ﻓﻲ ﺇﺤﺩﻯ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﻟﻌﺭﻴﻘﺔ ﺨﺎﺭﺝ ﺍﻟﻘﻁﺭ ﻟﻠﺒﺤﺙ ﻭﺍﻟﺘﺩﺭﻴﺏ.
-32ﺍﻋﺘﺒﺎﺭ ﺍﻟﻤﺸﺎﺭﻜﺔ ﻓﻲ ﺒﺭﺍﻤﺞ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﻤﺠﺘﻤﻌﻴﺔ ﺍﻟﺒﺤﺜﻴﺔ ﺍﻭ ﺍﻟﺘﺩﺭﻴﺒﻴﺔ ﺍﻭ ﺍﻻﺴﺘﺸﺎﺭﻴﺔ ﺠﺯﺀ ﺃﺴﺎﺴﻲ
ﻓﻲ ﺘﻘﻭﻴﻡ ﺃﺩﺍﺀ ﻋﻀﻭ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺴﻴﺔ.
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-33ﺘﻭﺴﻴﻊ ﻗﺎﻋﺩﺓ ﺍﻟﻤﺴﺎﺒﻘﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻁﻼﺒﻴﺔ ﺍﻟﺘﻲ ﺘﻤﻨﺢ ﺍﻟﻁﻠﺒﺔ ﺨﺒﺭﺍﺕ ﻋﻠﻤﻴﺔ ﻭﻗﻴﺎﺩﻴﺔ ﻭﺍﺴﻌﺔ ﻭﺘﺤﻔﺯ
ﺍﻟﻁﻠﺒﺔ ﻋﻠﻰ ﺍﻟﺘﻤﻴﺯ.
-34ﺇﺠﺭﺍﺀ ﺩﺭﺍﺴﺎﺕ ﺘﺘﺒﻌﻴﺔ ﻟﻌﻴﻨﺎﺕ ﻤﻥ ﺍﻟﻁﻠﺒﺔ ﺍﻟﺨﺭﻴﺠﻴﻥ ﻟﺩﺭﺍﺴﺔ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻟﺨﺎﺭﺠﻴﺔ ﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺘﻌﻠـﻴﻡ
ﺍﻟﻌﺎﻟﻲ ﺒﻤﺨﺘﻠﻑ ﺘﺨﺼﺼﺎﺘﻪ ،ﻭﻫﻨﺎ ﺘﻭﺼﻲ ﺍﻟﺒﺎﺤﺜﺔ ﻜﺫﻟﻙ ﺒﺈﻨﺸﺎﺀ ﺸﻌﺒﺔ ﺨﺎﺼﺔ ﻟﻤﺘﺎﺒﻌـﺔ ﺍﻟﺨـﺭﻴﺠﻴﻥ
ﻭﺒﻴﺎﻥ ﻤﺩﻯ ﻗﺩﺭﺘﻬﻡ ﻋﻠﻰ ﺨﺩﻤﺔ ﺍﻟﻤﺠﺘﻤﻊ.
-1ﺩﻋﻡ ﻨﻅﺎﻡ ﺍﻟﺘﻘﻭﻴﻡ ﻭﺍﻟﻘﺎﺌﻤﻴﻥ ﺒﻬﺫﻩ ﺍﻟﻌﻤﻠﻴﺔ ﺒﺨﺒﺭﺍﺕ ﺃﺠﻨﺒﻴﺔ ﺘﻘﺩﻡ ﻟﻨﺎ ﺘﺠﺎﺭﺏ ﺒﻼﺩﻫﺎ ﻭﺜﻤـﺭﺍﺕ ﻫـﺫﻩ
ﺍﻟﺘﺠﺎﺭﺏ ،ﻟﻨﺴﺘﻔﻴﺩ ﻤﻥ ﺨﻴﺭ ﻤﺎ ﻋﻨﺩﻫﻡ ﺒﺎﻋﺘﺒﺎﺭ ﺍﻟﺤﻜﻤﺔ ﻀﺎﻟﺔ ﺍﻟﻤﺅﻤﻥ ﺃﻨﻰ ﻭﺠﺩﻫﺎ ﻓﻬﻭ ﺃﺤﻕ ﺍﻟﻨـﺎﺱ
ﺒـﻬﺎ.
-2ﺍﻹﻋﻼﻥ ﻋﻥ ﺠﺎﺌﺯﺓ ﻷﻓﻀل ﺠﺎﻤﻌﺔ ﺍﻭ ﻜﻠﻴﺔ )ﺤﺴﺏ ﺍﻻﺨﺘﺼﺎﺹ( ﻭﻫﺫﺍ ﺒـﺎﻟﻁﺒﻊ ﻴﺘﻁﻠـﺏ ﻭﻀـﻊ
ﻤﻌﺎﻴﻴﺭ ﻴﺘﻡ ﺍﻟﺘﻨﺎﻓﺱ ﻋﻠﻰ ﺃﺴﺎﺴﻬﺎ ﺒﻴﻥ ﻫﺫﻩ ﺍﻟﻜﻠﻴﺎﺕ ﺍﻭ ﺍﻟﺠﺎﻤﻌﺎﺕ.
-3ﺘﻨﻅﻴﻡ ﻟﻘﺎﺀ ﺴﻨﻭﻱ ﻴﻀﻡ ﺠﻤﻴﻊ ﻜﻠﻴﺎﺕ ﻜل ﺘﺨﺼﺹ ﻤﺘﻨﺎﻅﺭ ﺍﺫ ﺘﻨﺎﻗﺵ ﻓﻴﻪ ﻜﺎﻓﺔ ﺍﻟﻘـﻀﺎﻴﺎ ﺍﻟﻤﺘﻌﻠﻘـﺔ
ﺒﺎﻟﻤﺤﺘﻭﻯ ﺍﻟﻌﻠﻤﻲ ،ﺘﻘﺩﻴﻡ ﻜل ﻤﺎ ﻫﻭ ﺠﺩﻴﺩ ﻭﺤﺴﺏ ﻤﺎ ﺘﺴﺘﻠﺯﻤﻪ ﺍﻟﻅﺭﻭﻑ ﺍﻟﺠﺩﻴﺩﺓ.
ﺃ -ﺠﻌل ﺍﻟﻁﻠﺒﺔ ﻫﻡ ﻤﺤﻭﺭ ﺍﻟﺘﺭﻜﻴﺯ ،ﻓﻬﻡ ﻨﻘﻁﺔ ﺍﻟﺘﻤﺭﻜﺯ ﺍﻟﺭﺌﻴﺴﺔ ﻭﺠﻭﺩﺓ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻤﻘﺩﻤﺔ ﻟﻬﻡ ﻴﺠـﺏ
ﺍﻥ ﺘﺤﻅﻰ ﺒﺄﻭﻟﻭﻴﺔ ﻜﺒﻴﺭﺓ ،ﻭﻫﺫﻩ ﻴﺠﺏ ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻴﻬﺎ ﺒﺼﻭﺭﺓ ﻤﺴﺘﻤﺭﺓ ﻤـﻥ ﺨـﻼل ﺍﻟﺘﻭﺍﺼـل
ﻭﺍﻟﺘﻌﺎﻭﻥ ﺒﻴﻥ ﺃﻗﺴﺎﻡ ﺍﻟﻜﻠﻴﺔ ﻭﺍﻟﻜﻠﻴﺎﺕ ﺍﻟﻤﺘﻨﺎﻅﺭﺓ ﻟﻬﺎ.
ﺏ -ﺍﻻﺴﺘﺠﺎﺒﺔ ﺍﻟﺴﺭﻴﻌﺔ ﻟﻠﺘﻐﻴﻴﺭﺍﺕ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺨﻁﻴﻁ ﻟﻠﺘﻌﻠﻴﻡ ﻭﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﻟﻀﻤﺎﻥ ﺍﻟﺘﺤﺩﻴﺙ
ﺍﻟﻤﺴﺘﻤﺭ.
ﺝ -ﺍﻹﺤﺴﺎﺱ ﺒﺎﻟﻤﺠﺘﻤﻊ ﻓﻨﺤﻥ ﻓﻲ ﺍﺸﺩ ﺍﻟﺤﺎﺠﺔ ﻟﺒﻨﺎﺀ ﻤﺠﺘﻤﻊ ﻋﺭﺍﻗﻲ ﻗﺎﺩﺭ ﻋﻠﻰ ﺍﻟﺘﻌﻠﻡ ﻭﺍﻟﺒﻨﺎﺀ ﺒﻤـﺎ
ﻴﺸﺠﻊ ﻋﻠﻰ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺘﺨﻁﻲ ﺍﻟﺤﻭﺍﺠﺯ.
ﺩ -ﺘﻬﻴﺌﺔ ﺍﻟﺨﺭﻴﺠﻴﻥ ﺘﻬﻴﺌﺔ ﺸﺎﻤﻠﺔ ﺒﻜﺎﻓﺔ ﺍﻟﺠﻭﺍﻨﺏ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻓﻲ ﻤﺠﺎل ﺍﻟﻌﻠﻭﻡ ﻭﺒﻤـﺎ ﻴﺨـﺩﻡ
ﻤﺠﺘﻤﻌﻬﻡ.
-5ﻟﻜﻲ ﻴﻤﻜﻥ ﺘﺤﻘﻴﻕ ﻤﺎ ﺴﺒﻕ ﺒﺸﻜل ﺃﻓﻀل ﻓﻲ ﻅل ﺠﻭ ﻤﻥ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻜﺎﻤل ﺒﻴﻥ ﺍﻟﻜﻠﻴﺎﺕ ﺍﻟﻤﺘﻨﺎﻅﺭﺓ
ﻭﺍﻟﺫﻱ ﻤﻤﻜﻥ ﺍﻥ ﻴﺘﺤﻘﻕ ﻤﻥ ﺨﻼل:
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ﺏ -ﺘﺭﺍﺒﻁ ﻤﻌﻴﻥ ﻴﺠﻤﻊ ﺒﻴﻥ ﻫﺫﻩ ﺍﻟﻜﻠﻴﺎﺕ ﻓﻲ ﺇﻁﺎﺭ ﻭﺍﺤﺩ ﺒﺤﻴﺙ ﻴﺄﺨﺫ ﺼﻭﺭ ﺃﻜﺜﺭ ﺸﻤﻭﻟﻴﺔ ،ﻭﺒﺤﻴﺙ
ﻴﺘﺤﻘﻕ ﺫﻟﻙ ﺘﺤﺕ ﻤﻅﻠﺔ ﻤﺅﺴﺴﺔ ﻋﺭﺍﻗﻴﺔ ﺭﺍﺌﺩﺓ ﺍﺴﻭﺓ ﺒﺎﻟﻤﻨﻅﻤﺔ ﺍﻟﻌﺭﺒﻴﺔ ﻟﻠﺘﻨﻤﻴﺔ ﺍﻹﺩﺍﺭﻴـﺔ ﻴﻜـﻭﻥ
ﺍﻟﻐﺭﺽ ﻤﻨﻬﺎ:
• ﺘﻭﺜﻴﻕ ﺍﻟﻌﻼﻗﺎﺕ ﺍﻷﻜﺎﺩﻴﻤﻴﺔ ﻤﻥ ﺨﻼل ﺘﺒﺎﺩل ﺍﻟﺯﻴﺎﺭﺍﺕ ﻟﻠﻁﻼﺏ ﻭﺍﻷﺴﺎﺘﺫﺓ ﻓﻲ ﺇﻁﺎﺭ ﺒﺭﻨﺎﻤﺞ ﺘﺒﺎﺩﻟﻲ.
• ﺘﻔﻌﻴل ﺍﻟﻌﻤل ﺍﻷﻜﺎﺩﻴﻤﻲ ﺍﻟﻤﺸﺘﺭﻙ ﻤﻥ ﺨﻼل ﺍﻟﺘﻌﺎﻭﻥ ﻓﻲ ﻤﺠﺎل ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻤﺴﺘﻤﺭ ،ﺍﻟﺒﺤـﺙ ﺍﻟﻌﻠﻤـﻲ
ﻭﺘﺒﺎﺩل ﺍﻟﺨﺒﺭﺍﺕ ﻓﻲ ﺒﺭﺍﻤﺞ ﺘﺩﺭﻴﺏ ﺍﻟﻁﻠﺒﺔ ﻭﺃﻤﻭﺭ ﺃﺨﺭﻯ.
ﻤﻊ ﺍﻗﺘﺭﺍﺡ ﺍﻥ ﺘﻘﻭﻡ ﺍﻟﻤﺅﺴﺴﺔ ﺒﺈﻨﺸﺎﺀ ﺠﻤﻌﻴﺔ ﻤﺘﺨﺼﺼﺔ ﻟﻜل ﺍﺨﺘﺼﺎﺹ ﻟﺘﻘﻭﻡ ﺒﺘﺤﺩﻴﺩ ﻭﺍﻟﺘﻌـﺭﻑ
ﻋﻠﻰ ﻜﻠﻴﺔ ﺘﻌﺩ ﻜﻤﻘﺎﺭﻨﺔ ﻤﺭﺠﻌﻴﺔ benchMarkﻟﻠﻜﻠﻴﺎﺕ ﺍﻷﺨﺭﻯ ﻟﻜﻲ ﻴﺘﻡ ﺘﻘﻴﻴﻤﻬﺎ ﻭﺒﺸﻜل ﺩﻭﺭﻱ ﻜﺠـﺯﺀ
ﻤﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺨﻁﻴﻁ ﺍﻟﻤﺴﺘﻤﺭ ﻟﻠﺘﻌﻠﻴﻡ.
ﺍﻟﺘﻨﺴﻴﻕ ﺒﻴﻥ ﺍﻟﻜﻠﻴﺎﺕ ﻓﻲ ﻤﺠﺎل ﺍﻟﺘﺄﻟﻴﻑ ،ﺍﻟﻨﺸﺭ ،ﺍﻟﻤﻭﺍﺩ ﺍﻟﺩﺭﺍﺴﻴﺔ ،ﺍﻟﻤﺠﻼﺕ ﻭﺍﻟﺩﻭﺭﻴﺎﺕ. ﻫـ-
-6ﺍﻥ ﺍﻟﻌﺎﻟﻡ ﺤﺎﻟﻴﹰﺎ ﻓﻲ ﺴﺒﺎﻕ ﺍﻟﻌﻠﻡ ﻭﺍﻟﺘﻌﻠﻡ ﻭﻗﺩ ﺃﺼﺒﺤﻨﺎ ﺍﻵﻥ ﻓﻲ ﻋﺼﺭ ﺍﻻﻨﺘﺭﻨﻴﺕ ﻭﻨﻅـﻡ ﻤـﺅﺘﻤﺭﺍﺕ
ﺍﻟﻔﻴﺩﻴﻭ ﺍﻟﺸﺒﻜﻴﺔ ) ( Net worked Video Conferenceﻭﺍﻟﺘﻲ ﺘﻤﺜل ﺍﺘﺼﺎل ﺒﺎﻟﺼﻭﺕ ﻭﺍﻟﺼﻭﺭﺓ
ﺍﻟﻤﺘﺤﺭﻜﺔ ﺃﻭ ﺍﻟﺜﺎﺒﺘﺔ ﻭﺍﻟﺒﻴﺎﻨﺎﺕ ﺒﻴﻥ ﻤﻭﺍﻗﻊ ﻋﺩﻴﺩﺓ ﻋﻠﻰ ﺸﺒﻜﺎﺕ ﻤﺨﺘﻠﻔﺔ ،ﻭﻤﻥ ﻫﻨﺎ ﻨﻭﺠﻪ ﺍﻟﺩﻋﻭﺓ ﺇﻟـﻰ
ﺍﻟﺠﺎﻤﻌﺎﺕ ﺒﻤﺎ ﻴﺄﺘﻲ:
ﺇﻨﺸﺎﺀ ﻤﺭﻜﺯ ﻤﺘﺨﺼﺹ ﻓﻲ " ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﺍﻟﺸﺒﻜﻴﺔ " ﻓﻲ ﺤﺭﻡ ﺍﻟﺠﺎﻤﻌﺔ ﺒﺤﻴـﺙ ﻴـﺴﺘﻁﻴﻊ ﺃ-
ﺍﻟﺒﺎﺤﺜﻭﻥ ﻤﻥ ﺨﻼﻟﻪ ﻤﺘﺎﺒﻌﺔ ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﺍﻟﻌﺎﻟﻤﻴﺔ ،ﻤﻊ ﺘﻁﻭﻴﺭ ﻤﺭﺍﻜﺯ ﺍﻟﺤﺎﺴﺒﺎﺕ ﺍﻵﻟﻴـﺔ ﺒﺎﻷﻗـﺴﺎﻡ
ﺍﻟﻤﺨﺘﻠﻔﺔ ﻟﻠﻜﻠﻴﺎﺕ ﻟﻠﻤﺸﺎﺭﻜﺔ ﻓﻲ ﻫﺫﻩ ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﺴﻭﺍﺀ ﺒﺎﻟﻔﻴﺩﻴﻭ ﺃﻭ ﺍﻟﺼﻭﺕ.
ﺤﺙ ﺃﻋﻀﺎﺀ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺴﻴﺔ ﺒﺎﻟﻜﻠﻴﺎﺕ ﻟﻠﻤﺘﺎﺒﻌﺔ ﻭﺍﻟﻤﺸﺎﺭﻜﺔ ﻓﻲ ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﻭﺍﻟﻤﺤﺎﻓـل ﺏ-
ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻨﺩﻭﺍﺕ ﻟﻌﺭﻀﻬﺎ ﻋﻠﻰ ﺍﻟﻁﻠﺒﺔ ﻓﻲ ﻤﻭﺍﻗﻊ ﻤﺨﺘﻠﻔﺔ.
ﺘﺩﺭﻴﺏ ﻋﺩﺩ ﻤﻥ ﺍﻟﻤﻬﻨﺩﺴﻴﻥ ﻓﻲ ﺍﻟﺸﺒﻜﺔ ﻋﻠﻰ ﺘﻜﻨﻭﻟﻭﺠﻴﺎ ﺍﻟﺘﻌﻠﻴﻡ ﻋﻥ ﺒﻌﺩ ﻭﺇﺭﺴﺎﻟﻬﻡ ﺇﻟـﻰ ﺝ-
ﺩﻭﺭﺍﺕ ﺘﻘﻨﻴﺔ ﻭﺨﺎﺼﺔ ﺒﻬﺫﺍ ﺍﻟﺸﺄﻥ ﻭﺫﻟﻙ ﺒﻬﺩﻑ ﺘﻁﻭﻴﺭ ﺍﻟﺸﺒﻜﺎﺕ ﻭﺇﻋﺩﺍﺩ ﺍﻟﻜﻭﺍﺩﺭ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻌﺭﺍﻗﻴﺔ.
ﺘﺠﻬﻴﺯ ﺒﻌﺽ ﻗﺎﻋﺎﺕ ﺍﻟﻤﺤﺎﻀﺭﺍﺕ ﻓﻲ ﺍﻟﻜﻠﻴﺎﺕ ﺒﺄﺠﻬﺯﺓ ﺤﺩﻴﺜﺔ ﻭﺸﺒﻜﺎﺕ ﻨﻘل. ﺩ-
ﺘﻴﺴﻴﺭ ﺍﻗﺘﻨﺎﺀ ﺍﻟﻁﻠﺒﺔ ﻷﺠﻬﺯﺓ ﺍﻟﻜﻤﺒﻴﻭﺘﺭ ﺍﻟﺸﺨﺼﻴﺔ ﻭﺍﻟﺘﺩﺭﻴﺏ ﻋﻠﻰ ﺍﺴﺘﻌﻤﺎﻻﺘﻬﺎ. ﻩ-
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ﺇﻨﺸﺎﺀ ﻤﻜﺘﺒﺔ ﻟﻠﻤﺅﺘﻤﺭﺍﺕ ﺍﻟﻤﺴﺠﻠﺔ ﻋﻠﻰ ﺍﻟﻔﻴﺩﻴﻭ ﻜﺠﺯﺀ ﻤﻥ ﻤﻜﺘﺒﺔ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﺍﻟﻤﺭﻜﺯﻴـﺔ ﻭ-
ﺃﻭ ﺍﻟﻔﺭﻋﻴﺔ ﻭﺫﻟﻙ ﻤﻥ ﺨﻼل ﺍﻻﺴﺘﻌﺎﻨﺔ ﺒﺎﻟﺠﻬﺎﺕ ﺍﻟﻌﺎﻟﻤﻴﺔ ﺃﻭ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﻤﺘﺨﺼﺼﺔ ﺍﻟﺘـﻲ ﻤﻬﺎﻤﻬـﺎ
ﺘﺴﺠﻴل ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﻋﻠﻰ ﺍﻟﻔﻴﺩﻴﻭ ﺤﺴﺏ ﺍﻟﻁﻠﺏ ﻨﻅﻴﺭ ﻜﻠﻔﺔ ﻤﻌﻴﻨﺔ ،ﻓﻀﻼ ﻋﻤﺎ ﻟﺩﻴﻬﺎ ﻤـﻥ ﻗﺎﺌﻤـﺔ
ﻤﺅﺘﻤﺭﺍﺕ ﻤﺴﺠﻠﺔ ﻭﻫﺫﺍ ﺴﻴﺤﻘﻕ ﺍﻟﻜﺜﻴﺭ ﻤﻥ ﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﺘﻲ ﺘﺴﻤﺢ ﺒﺎﻟﺴﻔﺭ ﻟﺤﻀﻭﺭ ﻤـﺅﺘﻤﺭ
ﺨﺎﺭﺠﻲ ﻭﺍﺤﺩ ﻟﻌﻀﻭ ﻫﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺱ ﻓﻘﻁ ﻤﺭﺓ ﻜل ﻜﺫﺍ ﺴﻨﺔ ،ﻭﻓﻲ ﺍﻟﻭﻗﺕ ﻨﻔﺴﻪ ﻴﺘﻴﺢ ﻟﻪ ﺍﻟﻤﺸﺎﺭﻜﺔ
ﻓﻲ ﺍﻟﻤﺅﺘﻤﺭﺍﺕ ﺃﻭ ﻤﺘﺎﺒﻌﺘﻬﺎ ﻋﻠﻰ ﺍﻟﻔﻴﺩﻴﻭ ،ﻭﺘﻜﻭﻥ ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﻓﻲ ﻫﺫﻩ ﺍﻟﺤﺎﻟـﺔ ﺭﺍﺌـﺩﺓ ﺍﺘـﺼﺎل
ﺍﻟﻌﺭﺍﻕ ﺒﻌﺎﻟﻡ ﻤﺅﺘﻤﺭﺍﺕ ﺍﻟﻔﻴﺩﻴﻭ.
-1ﺇﻋﺩﺍﺩ ﺩﻟﻴل ﺇﺭﺸﺎﺩﻱ ﻟﺩﻭﻟﺔ ﺍﻟﻌﺭﺍﻕ ﻴﺘﻀﻤﻥ ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻓﻲ ﺍﻟﺘﺭﺨﻴﺹ ﻭﺍﻻﻋﺘﻤﺎﺩ ﻟﻤﺅﺴـﺴﺎﺕ
ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ،ﻭﻴﻨﺒﻐﻲ ﺍﻥ ﻴﺘﻀﻤﻥ ﻤﻌﺎﻴﻴﺭ ﻭﻤﺘﻁﻠﺒﺎﺕ ﺍﻷﺩﺍﺀ ﺍﻟﻤﻘﺒﻭل ﺒﺼﻔﺔ ﻋﺎﻤـﺔ ﻓـﻲ ﻤﺠﺘﻤـﻊ
ﺍﻟﺘﻌﻠﻴﻡ ،ﻟﻤﻌﺭﻓﺔ ﻤﺩﻯ ﺍﺴﺘﻴﻔﺎﺀ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻓﻲ ﺍﻟﻌﺭﺍﻕ ﻟﻬﺫﻩ ﺍﻟﻤﻌﺎﻴﻴﺭ ﻭﺍﻟﻤﺘﻁﻠﺒﺎﺕ.
-2ﻴﺠﺏ ﺍﻥ ﺘﻭﺜﻕ ﻫﺫﻩ ﺍﻟﻤﻌﺎﻴﻴﺭ ﺭﺴﻤﻴﹰﺎ ،ﻜﻤﺎ ﻴﺠﺏ ﺍﻥ ﺘﻐﻁﻲ ﻜل ﺠﻭﺍﻨﺏ ﺍﻟﻌﻤﻠﻴـﺔ ﺍﻟﺘﻌﻠﻴﻤﻴـﺔ ﺴـﻭﺍﺀ
ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒـ )ﺘﺼﻤﻴﻡ ﺍﻟﺒﺭﺍﻤﺞ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ،ﻤﺩﻯ ﻤﻼﺀﻤﺔ ﺍﻟﺨﻁﻁ ﺍﻟﺩﺭﺍﺴﻴﺔ ﻟﺘﻠﻙ ﺍﻟﺒـﺭﺍﻤﺞ،
ﻤﺩﻯ ﻤﻼﺀﻤﺔ ﺍﻟﻤﻭﺍﺭﺩ ﺍﻟﺒﺸﺭﻴﺔ ﻭﺍﻟﻤﺎﺩﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ ،ﻤﺩﻯ ﻤﻼﺀﻤﺔ ﺍﻷﻨﺸﻁﺔ ﺍﻷﻜﺎﺩﻴﻤﻴﺔ ﺍﻟﺴﺎﻨﺩﺓ ،ﻭﻤﺩﻯ
ﻤﻼﺀﻤﺔ ﺍﻟﺨﺩﻤﺎﺕ ﺍﻟﻁﻼﺒﻴﺔ( ،ﻭﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻟﻤﻌﺎﻴﻴﺭ.
-3ﻴﺠﺏ ﺍﻥ ﻴﺤﺩﺙ ﻫﺫﺍ ﺍﻟﺩﻟﻴل ﻓﻲ ﻀﻭﺀ ﺍﻟﺘﻁﻭﺭﺍﺕ ﺍﻟﺘﻲ ﻴﺸﻬﺩﻫﺎ ﻤﺠﺘﻤﻊ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻋﺭﺒﻴﹰﺎ ﻭﺩﻭﻟﻴﹰﺎ.
-4ﺇﻴﺠﺎﺩ ﻫﻴﺌﺔ ﺘﺴﻤﻰ ﻫﻴﺌﺔ ﺍﻻﻋﺘﻤﺎﺩ ﺍﻷﻜﺎﺩﻴﻤﻲ ﺘﻤﻠـﻙ ﺤـﻕ ﺇﺼـﺩﺍﺭ ﺍﻟـﺩﻟﻴل ﻭﺘﻤـﻨﺢ ﺍﻟﺘـﺭﺍﺨﻴﺹ
ﻭﺍﻻﻋﺘﻤﺎﺩﺍﺕ ﻭﻓﻘﹰﺎ ﻟﺨﻁﻭﺍﺕ ﻤﺤﺩﺩﺓ ﻭﻴﻤﻜﻥ ﺍﻥ ﻨﻁﻠﻕ ﻋﻠﻴﻬﺎ ﺘﺴﻤﻴﺔ )ﻫﻴﺌﺔ ﺍﻻﻋﺘﻤﺎﺩ ﺍﻷﻜﺎﺩﻴﻤﻲ( ﻭﺍﻟﺘﻲ
ﺘﻜﻭﻥ ﺘﺎﺒﻌﺔ ﻟﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻭﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ.
-1ﺩﺭﺍﺴﺔ ﺍﺜﺭ ﺍﻟﺘﻐﻴﺭﺍﺕ ﺍﻟﺒﻴﺌﻴﺔ ﻭﺨﺼﻭﺼﹰﺎ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ ﻤﻨﻬﺎ ﻓـﻲ ﺘـﺼﻤﻴﻡ ﻭﺘﻨﻔﻴـﺫ ﺃﻨﻅﻤـﺔ ﺍﻷﺩﺍﺀ
ﺍﻟﺠﺎﻤﻌﻲ.
-2ﺘﺤﺩﻴﺩ ﺍﻟﻤﻭﻗﻑ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ﻟﻠﺠﺎﻤﻌﺎﺕ ﻤﻥ ﺨﻼل ﺍﻋﺘﻤﺎﺩ ﺃﺩﺍﺓ ﺍﻟﺘﺤﻠﻴـل ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻲ ﻤـﺼﻔﻭﻓﺔ
)(SWOT
-3ﺘﻘﻭﻴﻡ ﺃﻋﻤﺎل ﺍﻟﺠﺎﻤﻌﺎﺕ ﻤﻥ ﺨـﻼل ﺍﻋﺘﻤـﺎﺩ ﻨﻤـﺎﺫﺝ ﺘﺤﻠﻴـل ﻤﺤﻔﻅـﺔ ﺍﻷﻋﻤـﺎل ) Business
.(Protfolio
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ﺍﻟﻤﺼﺎﺩﺭ
ﺍﻟﻤﺼﺎﺩﺭ ﺍﻟﻌﺭﺒﻴﺔ
ﻻ :ﻭﺜﺎﺌﻕ ﻭﺘﻘﺎﺭﻴﺭ ﺃﻭ ﹰ
-1ﺍﺘﺤﺎﺩ ﺍﻟﻤﻌﻠﻤﻴﻥ ﺍﻟﻌﺭﺏ ،ﺍﻋﻀﺎﺀ ﻫﻴﺌﺔ ﺍﻟﺘﺩﺭﻴﺱ ﻓﻲ ﻤﺅﺴـﺴﺎﺕ ﺍﻟﺘﻌﻠـﻴﻡ ﺍﻟﻌـﺎﻟﻲ ﻓـﻲ ﺍﻟـﻭﻁﻥ
ﺍﻟﻌﺭﺒﻲ،ﻭﺭﻗﺔ ﻋﻤل ﻤﻘﺩﻤﺔ ﺍﻟﻰ ﻤﺅﺘﻤﺭ ﺍﻟﺩﻭل ﻟﻠﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﺍﻟﺫﻱ ﻨﻅﻤﺘﻪ ﺍﻟﻴﻭﻨﺴﻜﻭ ،ﺒﺎﺭﻴﺱ1998 ،
.
-2ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ " ،ﻤﻘﺘﺭﺤﺎﺕ ﻤﺅﺸﺭﺍﺕ ﻗﻴﺎﺱ ﺍﻻﻨﺘﺎﺠﻴﺔ ﻓﻲ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ،ﺩﺭﺍﺴﺔ ﻤﻘﺩﻤﻪ ﺍﻟﻰ
ﻨﺩﻭﺓ ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻴﺔ ﺤﻭل ﻗﻴﺎﺱ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻓﻲ ﺍﻟﺘﻌﻠـﻴﻡ ﺍﻟﻌﺎﻟﻲ ". 1983 ،
-3ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ،ﻤﺭﻜﺯ ﻭﺜﺎﺌﻕ ﺒﻐﺩﺍﺩ " ،ﺍﻻﻫﺩﺍﻑ ﻭﺍﻟﻭﺍﺠﺒﺎﺕ ﻟﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ " . 2002 ،
-4ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ،ﻤﺭﻜﺯ ﻭﺜﺎﺌﻕ ﺒﻐﺩﺍﺩ " ،ﺍﻟﺠﺫﻭﺭ ﺍﻟﺘﺎﺭﻴﺨﻴﺔ ﻟﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﺤﺘﻰ ﻋﺎﻡ ،"2000ﺴﻠﺴﻠﺔ
ﻤﺭﻜﺯ ﻭﺜﺎﺌﻕ ﺒﻐﺩﺍﺩ. 1999 ،
-5ﺍﻟﻤﺅﺘﻤﺭ ﺍﻟﺜﺎﻟﺙ ﻟﻠﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ،ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻭﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ " ،ﺍﻻﻓﺎﻕ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ" ،ﺒﻐﺩﺍﺩ،
ﺍﻟﻌﺭﺍﻕ . 1987 ،
-6ﺍﻟﻤﺅﺘﻤﺭ ﺍﻟﻭﻁﻨﻲ ﻟﻠﺘﻌﻠﻴﻡ ،ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻭﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ ،ﺒﻐﺩﺍﺩ ،ﺍﻟﻌﺭﺍﻕ. 2001 ،
-7ﻤﺠﻠﺱ ﺍﻟﻭﺯﺭﺍﺀ " ،ﺍﻟﻤﺠﻤﻭﻋﺔ ﺍﻻﺤﺼﺎﺌﻴﺔ ﺍﻟﺴﻨﻭﻴﺔ ﻟﻼﻋﻭﺍﻡ ،" 1994-88ﻫﻴﺌﺔ ﺍﻟﺘﺨﻁﻴﻁ .
-8ﻤﺭﻜﺯ ﺩﺭﺍﺴﺎﺕ ﺍﻟﻭﺤﺩﺓ ﺍﻟﻌﺭﺒﻴﺔ " ،ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺘﻁﻭﻴﺭ ﺍﻟﻌﻠﻭﻡ ﻭﺍﻟﺜﻘﺎﻓﺔ ﻓﻲ ﺍﻟﻭﻁﻥ ﺍﻟﻌﺭﺒﻲ :ﺍﻟﺘﻘﺭﻴﺭ
ﺍﻟﻌﺎﻡ ﻭﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻟﻔﺭﻋﻴﺔ " ،ﺒﻴﺭﻭﺕ. 1989 ،
-9ﻭﺯﺍﺭﺓ ﺍﻟﺘﺨﻁﻴﻁ " :ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻭﺴﻴﺎﺴﺎﺕ ﺍﻟﺘﺭﺒﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻡ ﻗﻲ ﺒﻐﺩﺍﺩ " ،ﺍﻟﻌﺭﺍﻕ. 1988 ،
-10ﻭﺯﺍﺭﺓ ﺍﻟﺘﺭﺒﻴﺔ " ،ﺍﺘﺠﺎﻫﺎﺕ ﻭﻤﺅﺸﺭﺍﺕ ﻗﻁﺎﻉ ﺍﻟﺘﺭﺒﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻓﻲ ﺍﻟﻘﻁﺭ ﺨﻼل ﺍﻟـﺴﻨﻭﺍﺕ
،" 1985-1981ﺒﻐﺩﺍﺩ. 1981 ،
-11ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻭﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ " ،ﻨﺩﻭﺓ ﺍﻟﻨﻬﻭﺽ ﺒﺎﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻭﺍﻟﺒﺤـﺙ ﺍﻟﻌﻠﻤـﻲ "22 ،
ﺤﺯﻴﺭﺍﻥ. 1992 ،
-12ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻭﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ ،ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ " ،ﺍﻋﺘﻤﺎﺩﺍﺕ ﺴﻨﺔ . " 2001 ،2000
ﺜﺎﻨﻴﹰﺎ :ﺍﻟﻜﺘﺏ ﺍﻟﻌﺭﺒﻴﺔ
-1ﺍﻟﺤﺴﻴﻨﻲ ،ﻓﻼﺡ ﺤﺴﻥ " ،ﺍﻻﺩﺍﺭﺓ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ /ﻤﻔﺎﻫﻴﻤﻬﺎ ،ﻤﺩﺍﺨﻠﻬﺎ ،ﻋﻤﻠﻴﺎﺘﻬـﺎ ﺍﻟﻤﻌﺎﺼـﺭﺓ "،
ﺍﻟﻁﺒﻌﺔ ﺍﻻﻭﻟﻰ ،ﻋﻤﺎﻥ :ﺩﺍﺭ ﻭﺍﺌل ﻟﻠﻁﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺭ. 2000 ،
-2ﺩﻴﻨﻜﻥ ،ﻤﻴﺘﺸﻴل " ،ﻤﻌﺠﻡ ﻋﻠﻡ ﺍﻻﺠﺘﻤﺎﻉ " ،ﺘﺭﺠﻤﺔ ﺍﺤﺴﺎﻥ ﻤﺤﻤﺩ ﺍﻟﺤﺴﻥ ،ﺍﻟﻌﺭﺍﻕ. 1980 ،
-3ﺍﻟﺸﻤﺎﻉ ،ﺨﻠﻴل ﻤﺤﻤﺩ ﺤﺴﻥ ﻭﺤﻤﻭﺩ ،ﺨﻀﻴﺭ ﻜﺎﻅﻡ " ،ﻨﻅﺭﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ " ،ﺩﺍﺭ ﺍﻟﺴﻭﺩﺍﻥ ﺍﻟﺜﻘﺎﻓﻴـﺔ،
ﺒﻐﺩﺍﺩ. 1991 ،
-4ﺍﻟﻁﺤﻼﻭﻱ ،ﻤﺤﻤﺩ ﺭﺠﺎﺌﻲ " ،ﺍﻻﺩﺍﺭﺓ ﺍﻟﻌﺼﺭﻴﺔ ﻭﺠﺎﻤﻌﺔ ﺍﻟﻤﺴﺘﻘﺒل " ﺍﻟﻘﺎﻫﺭﺓ ،ﺠﻤﻬﻭﺭﻴـﺔ ﻤـﺼﺭ
ﺍﻟﻌﺭﺒﻴﺔ ،ﻤﻁﺒﻌﺔ ﺠﺎﻤﻌﺔ ﺍﺴﻴﻭﻁ. 1998 ،
-5ﺍﻟﻌﻅﻤﺔ ،ﻤﺤﻤﺩ ،ﻋﺒﺩ ﺍﻟﺭﺤﻴﻡ ،ﻋﻠﻲ ﻭﺍﻟﻌﺎﺩﻟﻲ ،ﻴﻭﺴﻑ " ،ﺍﺴﺎﺴﻴﺎﺕ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻻﺩﺍﺭﻴﺔ
" ،ﺍﻟﻁﺒﻌﺔ ﺍﻻﻭﻟﻰ ،ﺍﻟﻜﻭﻴﺕ :ﺫﺍﺕ ﺍﻟﺴﻼﺴل ﻟﻠﻁﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺭ ﻭﺍﻟﺘﻭﺯﻴﻊ. 1990 ،
250
-6ﺍﻟﻨﺎﺼﺭ ،ﻋﺒﺩ ﺍﻟﻤﺠﻴﺩ ﺤﻤﺯﺓ ،ﻭﺍﻟﻤﺭﺯﻭﻙ ،ﻋﺼﺭﻴﺔ ﺭﺩﺍﻡ " ،ﺍﻟﻌﻴﻨﺎﺕ " ﺍﻟﻌﺭﺍﻕ ،ﻤﻁﺒﻌـﺔ ﺍﻟﺘﻌﻠـﻴﻡ
ﺍﻟﻌﺎﻟﻲ ﻓﻲ ﺍﻟﻤﻭﺼل. 1989 ،
ﺜﺎﻟﺜﹰﺎ :ﺍﻻﻁﺎﺭﻴﺢ ﺍﻟﺠﺎﻤﻌﻴﺔ
-1ﺍﻟﺒﺸﺘﺎﻭﻱ ،ﺴﻠﻴﻤﺎﻥ ﺤﺴﻴﻥ ﺴﻠﻴﻤﺎﻥ " ،ﺘﻘﻭﻴﻡ ﺍﻻﺩﺍﺀ ﻋﻠﻰ ﻭﻓﻕ ﻨﻅﺎﻡ BSCﺒﺎﺴﺘﺨﺩﺍﻡ ﺍﻟﺘﻜﺎﻤل ﺒﻴﻥ
ﻨﻅﺎﻤﻲ ﺍﻟﺘﻜﺎﻟﻴﻑ ﻭﺍﻻﺩﺍﺭﺓ ،ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻻﻨﺸﻁﺔ " ،ﺩﺭﺍﺴﺔ ﺤﺎﻟﺔ ﻓﻲ ﺍﺤﺩ ﺍﻟﻤـﺼﺎﺭﻑ ﺍﻻﺭﺩﻨﻴـﺔ،
ﺍﻁﺭﻭﺤﺔ ﺩﻜﺘﻭﺭﺍﻩ )ﻏﻴﺭ ﻤﻨﺸﻭﺭﻩ( ،ﻜﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﻤﺴﺘﻨﺼﺭﻴﺔ. 2001 ،
-2ﺤﻤﺎﻤﻲ ،ﻴﻭﺴﻑ ﺘﻭﻤﺎ " ،ﺘﺤﻠﻴل ﺍﻟﺘﺭﻜﻴﺏ ﺍﻟﺘﻨﻅﻴﻤﻲ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻻﺩﺍﺭﻴﺔ ﻟﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ﻭﺍﺜﺭﻫﺎ ﻓﻲ
ﻓﺎﻋﻠﻴﺘﻬﺎ ﻭﻜﻔﺎﺀﺘﻬﺎ " ،ﺭﺴﺎﻟﺔ ﻤﺎﺠﺴﺘﻴﺭ ) ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ( ،ﻜﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺒﻐـﺩﺍﺩ،
. 1976
-3ﺍﻟﺨﻔﺎﺠﻲ ،ﺍﺤﻤﺩ ﻤﺤﻤﺩ ﺸﻬﻴﺩ " ،ﺘﻘﻭﻴﻡ ﻭﺍﻗﻊ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻻﻫﻠـﻲ ﻓـﻲ ﺍﻟﻌـﺭﺍﻕ " ،ﺭﺴـﺎﻟﺔ
ﻤﺎﺠﺴﺘﻴﺭ)ﻏﻴﺭ ﻤﻨﺸﻭﺭﻩ(،ﻜﻠﻴﺔ ﺍﻻﺩﺍﺭﻩ ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ. 1994 ،
-4ﺍﻟﺩﻟﻴﻤﻲ ،ﺍﺒﺘﺴﺎﻡ ﺤﺎﺘﻡ ﻋﻠﻭﺍﻥ " ،ﺍﻟﺴﻴﺎﺴﺔ ﺍﻟﺘﻌﻠﻴﻤﻴﺔ ﻓﻲ ﺍﻟﻌﺭﺍﻕ – ﺩﺭﺍﺴﺔ ﺍﻨﻤﻭﺫﺝ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ "،
ﺭﺴﺎﻟﺔ ﻤﺎﺠﺴﺘﻴﺭ )،ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ( ،ﻜﻠﻴﺔ ﺍﻟﻌﻠﻭﻡ ﺍﻟﺴﻴﺎﺴﻴﺔ ،ﺠﺎﻤﻌﺔ ﺼﺩﺍﻡ. 2002 ،
-5ﺴﻠﻁﺎﻥ ،ﻓﻼﺡ ﻋﻠﻲ " ،ﺍﻟﻤﻨﺎﺥ ﺍﻟﺘﻨﻅﻴﻤﻲ ﻭﺍﺜﺭﻩ ﻓﻲ ﺘﺤﺩﻴﺩ ﺍﻟﺴﻠﻭﻙ ﻭﺍﻟﺨﻴﺎﺭ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ ،ﺘﻁﺒﻴﻘﺎﺕ
ﻓﻲ ﻋﻴﻨﺔ ﻤﻥ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺼﺔ " /ﻨﻴﻨﻭﻯ ،ﺭﺴﺎﻟﺔ ﻤﺎﺠﺴﺘﻴﺭ )ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ(،
ﻜﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺍﻟﻤﻭﺼل. 1996 ،
-6ﺴﻠﻤﺎﻥ ،ﻋﻼﺀ ﺠﺎﺴﻡ " ،ﺩﻭﺭ ﻤﻌﻠﻭﻤﺎﺕ ﺍﺩﺍﺭﺓ ﺍﻟﻜﻠﻔﺔ ﺍﻟﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻓﻲ ﺘﻘﻭﻴﻡ ﺍﻻﺩﺍﺀ ،ﺩﺭﺍﺴﺔ ﺘﻁﺒﻴﻘﻴﺔ
ﻓﻲ ﺸﺭﻜﺔ ﺒﻐﺩﺍﺩ ﻟﻠﻤﺸﺭﻭﺒﺎﺕ ﺍﻟﻐﺎﺯﻴﺔ " ،ﺍﻁﺭﻭﺤﺔ ﺩﻜﺘﻭﺭﺍﻩ ،ﻜﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ،
. 2003
-7ﺍﻟﻌﺒﻴﺩﻱ ،ﻏﺎﻨﻡ ﺴﻌﻴﺩ ﺸﺭﻴﻑ " ،ﺘﻜﻠﻔﺔ ﺍﻟﻁﺎﻟﺏ ﻓﻲ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻟﻌﺭﺍﻗﻲ ﻭﺍﺜﺭﻫﺎ ﻓـﻲ ﻜﻔﺎﻴﺘـﻪ
ﺍﻟﺩﺍﺨﻠﻴﺔ " ،ﺍﻁﺭﻭﺤﺔ ﺩﻜﺘﻭﺭﺍﻩ ،ﻜﻠﻴﺔ ﺍﻟﺘﺭﺒﻴﺔ ،ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ .
-8ﺍﻟﻌﻨﺯﻱ ،ﺴﻌﺩ ﺤﻤﻭﺩ " ،ﺍﻟﻌﻭﺍﻤل ﺍﻟﺴﻠﻭﻜﻴﺔ ﺍﻟﻤﺅﺜﺭﺓ ﻓﻲ ﺍﻟﻤﻭﺍﺯﻨﺎﺕ " ،ﺍﻁﺭﻭﺤﺔ ﺩﻜﺘﻭﺭﺍﻩ) ،ﻏﻴـﺭ
ﻤﻨﺸﻭﺭﺓ(،ﻜﻠﻴﺔ ﺍﻻﺩﺍﺭﻩ ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ. 1990 ،
ﺭﺍﺒﻌﹰﺎ :ﺍﻟﺩﻭﺭﻴﺎﺕ
-1ﺍﻨﻁﻭﺍﻥ ،ﺭﺤﻤﺔ ،ﺘﺄﻤﻼﺕ ﻓﻲ ﺍﻟﻤﺸﻜﻼﺕ ﻭﺍﻟﻌﻘﺒﺎﺕ ﺍﻟﺘﻲ ﺘﻭﺍﺠﻴﻪ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌـﺎﻟﻲ ﻓـﻲ ﺍﻟﻤـﺸﺭﻕ
ﺍﻟﻌﺭﺒﻲ " ،ﻤﺠﻠﺔ ﻗﺭﺍﺀﺍﺕ ﺤﻭل ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ " ،ﻤﻜﺘﺏ ﺍﻟﻴﻭﻨﺴﻜﻭ ﺍﻻﻗﻠﻴﻤﻲ ﻓﻲ ﺍﻟﺩﻭل ﺍﻟﻌﺭﺒﻴﺔ ،ﺍﻟﻌﺩﺩ
) ،(54ﻜﺎﻨﻭﻥ ﺍﻻﻭل1992 ،
-2ﺍﻨﻴﺱ ،ﻋﺒﺩ ﺍﻟﻌﻅﻴﻡ " ،ﻤﻘﺘﺭﺤﺎﺕ ﻟﺘﺤﺴﻴﻥ ﺍﻟﺠﻭﺩﺓ ﻓﻲ ﺍﻟﺘﻌﻠﻴﻡ ﻓﻲ ﻤﺅﺘﻤﺭ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻓﻲ ﻤـﺼﺭ
ﻭﺘﺤﺩﻴﺎﺕ ﺍﻟﻘﺭﻥ ،" 21ﺍﻟﻤﻨﻭﻓﻴﺔ.1996 ،
-3ﺍﻟﺘﻜﺭﻴﺘﻲ ،ﺍﺴﻤﺎﻋﻴل ﻴﺤﻴﻰ ،ﺍﻟﺠﺒﻭﺭﻱ ،ﻨﺼﻴﻑ ﺠﺎﺴﻡ ،ﺩﻭﺭ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺍﻻﺩﺍﺭﻴﺔ ﻓـﻲ
ﺘﻘﻭﻴﻡ ﻭﺘﻨﻔﻴﺫ ﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ " ،ﻤﺠﻠﺔ ﺍﻟﻌﻠﻭﻡ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻻﺩﺍﺭﻴﺔ " ،ﻤﺠﻠﺩ ) ،(8ﺍﻟﻌﺩﺩ )،(25
.2001
251
-4ﺘﻭﻕ ،ﻤﺤﻲ ﺍﻟﺩﻴﻥ ،ﺍﻟﺘﺭﺒﻴﺔ ﺍﻟﻤﺴﺘﻤﺭﺓ ﻭﺩﻭﺭ ﺍﻟﺠﺎﻤﻌﺎﺕ ﻓﻲ ﺘﻁﻭﻴﺭﻫﺎ " ،ﻤﺠﻠﺔ ﺭﺴـﺎﻟﺔ ﺍﻟﺨﻠـﻴﺞ
ﺍﻟﻌﺭﺒﻲ" ،ﺍﻟﻌﺩﺩ ) ،(15ﺍﻟﺭﻴﺎﺽ.1985 ،
-5ﺍﻟﺨﻁﻴﺏ ،ﺍﺤﻤﺩ ،ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﺠﺎﻤﻌﻲ ﻓﻲ ﺍﻟﻭﻁﻥ ﺍﻟﻌﺭﺒﻲ :ﺍﻟﺘﺤﺩﻴﺎﺕ ﻭﺍﻟﺒﺩﺍﺌل ﺍﻟﻤـﺴﺘﻘﺒﻠﻴﺔ " ،ﻤﺠﻠـﺔ
ﺍﺘﺤﺎﺩ ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﻟﻌﺭﺒﻴﺔ " ،ﺍﻟﻌﺩﺩ ).1992 ،(27
ﻼ ﻟﺘﻁﻭﻴﺭ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻓﻲ ﺍﻟـﻭﻁﻥ
-6ﺩﺍﻏﺭ ،ﻤﻨﻘﺫ ﻤﺤﻤﺩ "،ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﺩﺍﺭﺓ ﺍﻟﺠﻭﺩﺓ ﺍﻟﺸﺎﻤﻠﺔ :ﻤﺩﺨ ﹰ
ﺍﻟﻌﺭﺒﻲ " ،ﻟﻤﻨﺘﺩﻯ ﺍﻟﻔﻜﺭﻱ ﺤﻭل ﺍﻟﻤﻭﺍﺼﻔﺎﺕ ﺍﻟﻌﺎﻟﻤﻴﺔ ﻟﻠﺠﺎﻤﻌﺎﺕ ،ﻟﻠﻤـﺩﺓ ﻤـﻥ 26-25ﻨﻴـﺴﺎﻥ،
ﺍﻟﻤﻭﺼل ،ﻜﻠﻴﺔ ﺍﻟﺤﺩﺒﺎﺀ ﺍﻟﺠﺎﻤﻌﺔ. 2001 ،
-7ﺍﻟﺩﺒﺎﻍ ،ﺭﻴﺎﺽ ﺤﺎﻤﺩ " ،ﺃﺴﺱ ﻭﻤﻌﺎﻴﻴﺭ ﺘﻘﻭﻴﻡ ﻜﻔﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍﻻﺩﺍﺀ ﺍﻟﺠﺎﻤﻌﻲ " ،ﻭﺭﻗﺔ ﻤﻘﺩﻤﺔ ﺍﻟﻰ
ﺍﻟﻤﻨﺘﺩﻯ ﺍﻟﻔﻜﺭﻱ ﺤﻭل ﺍﻟﻤﻭﺍﺼﻔﺎﺕ ﺍﻟﻌﺎﻟﻤﻴﺔ ﻟﻠﺠﺎﻤﻌﺎﺕ ﻟﻠﻤﺩﺓ ﻤﻥ 26-25ﻨﻴﺴﺎﻥ ،ﺍﻟﻤﻭﺼل ،ﻜﻠﻴـﺔ
ﺍﻟﺤﺩﺒﺎﺀ ﺍﻟﺠﺎﻤﻌﺔ. 2001 ،
-8ﺩﺭﺓ ،ﻋﺒﺩ ﺍﻟﺒﺎﺭﻱ ﺍﺒﺭﺍﻫﻴﻡ " ،ﻨﻭﻋﻴﺔ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻓﻲ ﺍﻟﻭﻁﻥ ﺍﻟﻌﺭﺒﻲ :ﻓﻜﺭﹰﺍ ﻭﻭﺍﻗﻌـﹰﺎ " ،ﻭﺭﻗـﺔ
ﻤﻘﺩﻤﺔ ﺍﻟﻰ ﻨﺩﻭﺓ ﻨﻭﻋﻴﺔ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﺒﻴﻥ ﺍﻟﻔﻜﺭ ﻭﺍﻟﺘﻁﺒﻴﻕ ﺍﻟﺘﻲ ﻨﻅﻤﻬﺎ ﺍﻟﻤﻨﺘﺩﻯ ﺍﻟﻔﻜـﺭﻱ ﺍﻟﻌﺭﺒـﻲ
ﺒﺎﻟﺘﻌﺎﻭﻥ ﻤﻊ ﺭﺍﺒﻁﺔ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺨﺎﺼﺔ ﻟﻠﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ،ﻋﻤﺎﻥ. 1998 ،
-9ﺍﻟﺴﺎﻤﺭﺍﺌﻲ ،ﻤﻬﺩﻱ ﺼﺎﻟﺢ " ،ﻤﺴﻴﺭﺓ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻓﻲ ﺩﻭل ﺍﻟﺨﻠﻴﺞ " ،ﺒﺤﺙ ﻤﻘﺩﻡ ﺍﻟﻰ ﻨﺩﻭﺓ ﺩﺭﺍﺴﺔ
ﻭﻀﻊ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ،ﻤﻜﺘﺏ ﺍﻟﺘﺭﺒﻴﺔ ﻟﺩﻭل ﺍﻟﺨﻠﻴﺞ ،ﺍﻟﺭﻴﺎﺽ 1987
-10ﺴﻼﻤﺔ ،ﺭﻤﺯﻱ ﻭﺍﻟﻨﻬﺎﺭ ،ﺘﻴﺴﻴﺭ " ،ﻀﻤﺎﻥ ﺍﻟﻨﻭﻋﻴﺔ ﻓﻲ ﺍﻟﺘﻌﻠـﻴﻡ ﺍﻟﻌـﺎﻟﻲ :ﺍﻟﻤﻔﻬـﻭﻡ ﻭﺍﻟـﺩﻭﺍﻋﻲ
ﻭﺍﻻﻟﻴﺎﺕ " ،ﻭﺭﻗﺔ ﻗﺩﻤﺕ ﺍﻟﻰ ﺍﻟﻤﺅﺘﻤﺭ ﺍﻟﻌﻠﻤﻲ ﻟﻠﺩﻭﺭﺓ ﺍﻟﺜﻼﺜﻴﻥ ﻟﻤﺠﻠﺱ ﺍﺘﺤﺎﺩ ﺍﻟﺠﺎﻤﻌـﺎﺕ ﺍﻟﻌﺭﺒﻴـﺔ،
ﺠﺎﻤﻌﺔ ﺼﻨﻌﺎﺀ. 1997/3/3 – 1 ،
-11ﺼﻘﺭ ،ﻫﺩﻯ " ،ﺍﻻﺩﺍﺭﺓ ﺍﻟﺸﺎﻤﻠﺔ ﻟﻠﻤﻌﺭﻓﺔ ﻭﺭﺍﺱ ﺍﻟﻤﺎل ﺍﻟﺫﻫﻨﻲ " ،ﻤﺅﺘﻤﺭ ﺍﺩﺍﺭﺓ ﺍﻟﻤﻌﺭﻓﺔ ﺍﻟـﺸﺎﻤﻠﺔ
ﻓﻲ ﺤﻘﺒﺔ ﺍﻟﻌﻭﻟﻤﺔ ،ﺍﻟﻘﺎﻫﺭﺓ 20-18 ،ﻓﺒﺭﺍﻴﺭ .2003
-12ﺼﻘﺭ ،ﻫﺩﻯ " ،ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻤﺘﻌﻠﻤﺔ ﻓﻲ ﻋﺼﺭ ﺘﻜﻨﻠﻭﺠﻴﺎ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ " ،ﺍﻟﻤﺅﺘﻤﺭ ﺍﻟﻌﻠﻤـﻲ ﺍﻟـﺴﺎﺒﻊ
ﻭﺍﻟﻌﺸﺭﻭﻥ ﻟﻼﺤﺼﺎﺀ ﻭﺘﻁﺒﻴﻘﺎﺕ ﻋﻠﻭﻡ ﺍﻟﺤﺎﺴﺏ ﻭﺍﻻﺴﺘﺜﻤﺎﺭ ﻓﻲ ﻤﺠﺎﻻﺕ ﺘﻘﻨﻴﺎﺕ ﺍﻻﺩﺍﺭﺓ ﺍﻟﺤﺩﻴﺜـﺔ،
ﺍﻟﻘﺎﻫﺭﺓ ،ﺍﺒﺭﻴل 2002
-13ﻋﺎﺒﺩﻴﻥ ،ﻤﺤﻤﻭﺩ ،ﺍﻟﺠﻭﺩﺓ ﻭﺍﻗﺘﺼﺎﺩﻴﺎﺘﻬﺎ ﻓﻲ ﺍﻟﺘﺭﺒﻴﺔ :ﺩﺭﺍﺴﺔ ﻨﻘﺩﻴﺔ " ،ﻤﺠﻠﺔ ﺩﺭﺍﺴـﺎﺕ ﺘﺭﺒﻭﻴـﺔ"،
ﺍﻟﻌﺩﺩ) ،(44ﻤﺠﻠﺩ ) ،(7ﻋﺎﻟﻡ ﺍﻟﻤﻜﺘﺒﺔ :ﺍﻟﻘﺎﻫﺭﺓ.1998 ،
-14ﺍﻟﻌﺎﻨﻲ ،ﺜﺎﻤﺭ ﻤﺤﻤﻭﺩ ﻭﺍﻟﻜﺒﻴﺴﻲ ،ﻤﺤﻤﺩ ﺼﺎﻟﺢ ،ﺍﺴﺘﺨﺩﺍﻡ ﺍﺴﻠﻭﺏ ﺘﺤﻠﻴل ﺍﻟﻤـﺴﺎﺭ ﻓـﻲ ﺩﺭﺍﺴـﺔ
ﺍﻟﻌﻭﺍﻤل ﺍﻟﻤﺅﺜﺭﺓ ﻋﻠﻰ ﺍﻻﺴﺘﻬﻼﻙ ﺍﻟﺨﺎﺹ ﻓﻲ ﺍﻟﻌﺭﺍﻕ " ،ﻤﺠﻠﺔ ﺍﻟﻌﻠﻭﻡ ﺍﻻﻗﺘـﺼﺎﺩﻴﺔ ﻭﺍﻻﺩﺍﺭﻴـﺔ "،
ﺍﻟﻤﺠﻠﺩ ) ،(2ﺍﻟﻌﺩﺩ )1995 ،(3
-15ﻋﺒﺩ ﺍﻟﻐﻔﻭﺭ ،ﻫﻤﺎﻡ ﻋﺒﺩ ﺍﻟﺨﺎﻟﻕ ،ﺍﻟﺠﻭﺩﺓ ﻭﺍﻟﻨﻭﻋﻴﺔ ﻟﺘﻁﻭﻴﺭ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﻌﺎﻟﻲ ﻭﺍﻟﺒﺤﺙ ﺍﻟﻌﻠﻤﻲ ،ﺘﺠﺭﺒﺔ
ﺍﻟﻌﺭﺍﻕ " ،ﻤﺠﻠﺔ ﺘﻨﻤﻴﺔ ﺍﻟﺭﺍﻓﺩﻴﻥ " ،ﺍﻟﻤﺠﻠﺩ ) ،(24/2ﺍﻟﻌﺩﺩ ) ،(68ﺠﺎﻤﻌﺔ ﺍﻟﻤﻭﺼل.2002 ،
-16ﺍﻟﻌﺒﻴﺩﻱ ،ﻤﺎﻫﺭ ﻤﻭﺴﻰ "،ﺍﻻﺴﺘﻘﻼﻟﻴﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻟﻠﺠﺎﻤﻌﺎﺕ ﺍﺍﻟﺭﺴﻤﻴﺔ ﺍﻟﺤﻜﻭﻤﻴﺔ ﻭﺩﻭﺭﻫﺎ ﻓﻲ ﺘﺤـﺩﻴﺙ
ﺍﺩﺍﺭﺍﺘﻬﺎ " ،ﺒﺤﺙ ﻤﻘﺩﻡ ﺍﻟﻰ ﺍﻟﻤﺅﺘﻤﺭ ﺍﻟﻌﻠﻤﻲ ﺍﻟﺴﺎﺩﺱ ﻓﻲ ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﻤﺴـــــﺘﻨﺼﺭﻴﺔ29-27 ،
ﺍﺫﺍﺭ. 1989 ،
252
-17ﺍﻟﻌﺒﻴﺩﻱ ،ﻤﺎﻫﺭ ﻤﻭﺴﻰ ﻭﺁﺨﺭﻭﻥ " ،ﻨﺘﺎﺌﺞ ﻋﻘﺩ ﺍﻋﻤﺎل ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺎﻟﻲ ﻭﺍﻟﻤﺤﺎﺴﺒﻲ ﻟﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ "،
ﻜﻠﻴﺔ ﺍﻻﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ – ﺠﺎﻤﻌﺔ ﺒﻐﺩﺍﺩ ،ﻤﻜﺘﺏ ﺍﻻﺴﺘﺸﺎﺭﺍﺕ1992 ،
-18ﻋﺜﻤﺎﻥ ،ﺴﻌﺩ ﻤﺤﻤﺩ " ،ﺍﻟﺭﻗﺎﺒﺔ ﺍﻻﻜﺎﺩﻴﻤﻴﺔ ،ﻀﺭﻭﺭﺘﻬﺎ ،ﻤﺭﺍﺤﻠﻬﺎ ﻭﻭﺴﺎﺌﻠﻬﺎ ﻓﻲ ﺍﻟﻌﻤل ﺍﻻﻜﺎﺩﻴﻤﻲ "،
ﺒﺤﺙ ﻤﻘﺩﻡ ﺍﻟﻰ ﺍﻟﻤﻨﺘﺩﻯ ﺍﻟﻔﻜﺭﻱ ﺤﻭل ﺍﻟﻤﻭﺍﺼﻔﺎﺕ ﺍﻟﻌﺎﻟﻤﻴﺔ ﻟﻠﺠﺎﻤﻌﺎﺕ ﻟﻠﻤﺩﺓ ﻤﻥ 26-25ﻨﻴـﺴﺎﻥ،
ﺍﻟﻤﻭﺼل ،ﻜﻠﻴﺔ ﺍﻟﺤﺩﺒﺎﺀ ﺍﻟﺠﺎﻤﻌﺔ. 2001 ،
-19ﺍﻟﻌﺯﺍﻭﻱ ،ﻤﺤﻤﺩ ﻋﺒﺩ ﺍﻟﻭﻫﺎﺏ " ،ﺘﻜﻨﻠﻭﺠﻴﺎ ﺒﻁﺎﻗﺔ ﺍﻟﺩﺭﺠﺎﺕ ﺍﻟﻤﺘﻭﺍﺯﻨﺔ ﻭﺍﺴـﺘﺨﺩﺍﻤﻬﺎ ﻓـﻲ ﺒﻨـﺎﺀ
ﻭﺘﻁﻭﻴﺭ ﻨﻅﺎﻡ ﺘﻘﻭﻴﻡ ﺍﺩﺍﺀ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﺘﺠﺎﺭﻴﺔ " ،ﺍﻟﻤﺅﺘﻤﺭ ﺍﻟﻌﻠﻤﻲ ﺍﻟـﺴﻨﻭﻱ /ﺠﺎﻤﻌـﺔ ﺍﻟﺯﻴﺘﻭﻨـﺔ،
.2002
-20ﺍﻟﻌﺯﺍﻭﻱ ،ﻤﺤﻤﺩ ﻋﺒﺩ ﺍﻟﻭﻫﺎﺏ ،ﻤﺘﻁﻠﺒﺎﺕ ﻨﻅﺎﻡ ﺍﺩﺍﺭﺓ ﺍﻟﺠﻭﺩﺓ ﺍﻟﺠﺎﻤﻌﻴﺔ ﻭﻓﻘﹰﺎ ﻟﻠﻤﻭﺍﺼﻔﺎﺕ ﺍﻟﻌﺎﻟﻤﻴـﺔ
) " ،(ISO 9000 – 2000ﻤﺠﻠﺔ ﺒﺤﻭﺙ ﻤﺴﺘﻘﺒﻠﻴﺔ " ،ﺍﻟﻌﺩﺩ ﺍﻟﺨﺎﻤﺱ.2002 ،
-21ﺍﻟﻌﻨﺯﻱ ،ﺴﻌﺩ ﻋﻠﻲ ﺤﻤﻭﺩ ،ﺍﺜﺭ ﺘﻘﻨﻴﺎﺕ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻓﻲ ﺍﻟﺴﻠﻭﻙ ﺍﻻﺩﺍﺭﻱ ﻟﻤﻨﻅﻤﺎﺕ ﺍﻻﻋﻤﺎل :ﺍﻁﺎﺭ
ﻤﻔﺎﻫﻴﻬﻲ " ،ﻤﺠﻠﺔ ﺍﻻﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ " ،ﺍﻟﺠﺎﻤﻌﺔ ﺍﻟﻤﺴﺘﻨﺼﺭﻴﺔ ،ﺍﻟﻌﺩﺩ ) ،(36ﺒﻐﺩﺍﺩ ،ﺍﻴﻠﻭل .2001
-22ﻓﺭﺠﺎﻨﻲ ،ﻨﺎﺩﺭ ،ﺍﻟﺘﻌﻠﻴﻡ ﻭ ﺍﻟﻌﻤل ﻓﻲ ﺍﻟﻭﻁﻥ ﺍﻟﻌﺭﺒﻲ " ،ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻌﺭﺒﻴﺔ ﻟﻠﺘﺭﺒﻴﺔ ﻭﺍﻟﺜﻘﺎﻓﺔ ﻭﺍﻟﻌﻠﻭﻡ"،
.1991
-23ﺍﻟﻘﺭﻨﻲ ،ﻋﻠﻲ ﺒﻥ ﺴﻌﺩ ﻤﺤﻤﺩ ،ﻤﻘﻴﺎﺱ ﺍﻟﺘﻘﻭﻴﻡ ﻟﻔﺎﻋﻠﻴﺔ ﺒﺭﺍﻤﺞ ﺍﻟﺘﻌﻠﻴﻡ ﺍﻟﺠﺎﻤﻌﻲ ﺍﻻﻜﺎﺩﻴﻤﻴﺔ " ،ﻤﺠﻠـﺔ
ﺍﻟﻤﻨﻅﻤﺔ ﺍﻟﻌﺭﺒﻴﺔ ﻟﺘﺭﺒﻴﺔ ﺍﻟﺜﻘﺎﻓﺔ ﻭﺍﻟﻌﻠﻭﻡ " ،ﺍﻟﻤﺭﻜﺯ ﺍﻟﻌﺭﺒﻲ ﻟﻠﺘﻌﺭﻴﺏ ﻭﺍﻟﺘﺭﺠﻤﺔ :ﺩﻤﺸﻕ.1995 ،
-24ﺍﻟﻤﺩﻫﻭﻥ ،ﻤﻭﺴﻰ ﺘﻭﻓﻴﻕ "،ﻨﺤﻭ ﺭﺅﻴﺔ ﻓﻲ ﺍﺼﻼﺡ ﺍﻻﺩﺍﺀ ﺍﻻﻜـﺎﺩﻴﻤﻲ ﻭﺍﻻﺩﺍﺭﻱ /ﻤـﻨﻬﺞ ﻨﻘـﺩﻱ
ﻭﺍﻁﺎﺭ ﻓﻠﺴﻔﻲ " ،ﺒﺤﻭﺙ ﻭﺍﻭﺭﺍﻕ ﻋﻤل ﺍﻟﻤﻠﺘﻘﻰ ﺍﻟﻌﺭﺒﻲ ﻟﺘﻁﻭﻴﺭ ﺍﺩﺍﺀ ﻜﻠﻴﺎﺕ ﺍﻻﺩﺍﺭﺓ ﻭﺍﻟﺘﺠﺎﺭﺓ ﻓـﻲ
ﺍﻟﺠﺎﻤﻌﺎﺕ ﺍﻟﻌﺭﺒﻴﺔ ،ﺠﺎﻤﻌﺔ ﺤﻠﺏ ،ﺴﻭﺭﻴﺎ. 2003 ،
-25ﻤﻘﺩﺍﺩﻱ ،ﻤﺤﻤﺩ ﻓﺨﺭﻱ ،ﺩﺭﺍﺴﺔ ﺘﺤﻠﻴﻠﻴﺔ ﻟﻠﻘﻴﻡ ﺍﻟﺘﺭﺒﻭﻴﺔ ﻓﻲ ﻜﺘﺏ ﺍﻟﻘﺭﺍﺀﺓ ﺍﻟﻌﺭﺒﻴـﺔ ﻓـﻲ ﻤﺭﺤﻠـﺔ
ﺍﻟﺘﻌﻠﻴﻡ ﺍﻻﺴﺎﺴﻲ ﻓﻲ ﺍﻻﺭﺩﻥ ﺒﻴﻥ ﺍﻟﻤﻠﺤﻭﻅ ﻭﺍﻟﻤﺘﻭﻗﻊ " ،ﻤﺠﻠﺔ ﺩﺭﺍﺴﺎﺕ" ،ﺍﻟﻤﺠﻠﺩ ) ،(24ﺍﻟﻌﺩﺩ )،(1
.1997
-26ﺍﻟﻨﻭﺭﻱ ،ﻗﻴﺱ " ،ﺍﻻﻨﺜﺭﺒﻭﻟﻭﺠﻴﺔ ﺍﻟﻨﻔﺴﻴﺔ " ،ﺒﻴﺕ ﺍﻟﺤﻜﻤﺔ ،ﺒﻐﺩﺍﺩ1990 ،
-27ﻴﻭﺴﻑ ،ﺸـﺎﻫﻨﺎﺯ ﻤـﺼﻁﻔﻰ ﻭ ﻋﺒـﺩ ﺍﻟﻠﻁﻴـﻑ ،ﻨـﺸﻭﻯ ﻋﺒـﺩ ﺍﻟﺒـﺎﻗﻲ " ،ﺤـﻭل ﺍﻤﻜﺎﻨﻴـﺔ
ـﺴﺘﻘﺒل "،ـﺎﺕ ﺍﻟﻤـــ ـﻲ ﺠﺎﻤﻌـــ ـﺩﻴﻭ ﻓـــ ـﺅﺘﻤﺭﺍﺕ ﺍﻟﻔﻴــــﺎﻡ ﻤـــ ـﺎل ﻨﻅـــ ﺍﺩﺨـــ
Http:// umbra.Nascom.Nasa.gov/Spartan/video conferences.html..2002
ﺨﺎﻤﺴﹰﺎ :ﺍﻻﻨﺘﺭﻨﻴﺕ
-1ﺯﻴﺩﺍﻥ ،ﻤﺭﺍﺩ ﺼﺎﻟﺢ ﻤﺭﺍﺩ " ،ﻤﺅﺸﺭﺍﺕ ﺍﻟﺠﻭﺩﺓ ﻓـﻲ ﺍﻟﺘﻌﻠـﻴﻡ ﺍﻟﺠـﺎﻤﻌﻲ ﺍﻟﻤـﺼﺭﻱ "،2001 ،
www.cairoeun.eg
-2ﺸﺭﻜﺔ ﺍﻻﺘﺼﺎﻻﺕ ﺍﻟﺴﻌﻭﺩﻴﺔ " ،ﺘﻁﺒﻴﻕ ﻨﻅﺎﻡ ﺒﻁﺎﻗﺔ ﺍﻻﺩﺍﺀ ﺍﻟﻤﺘﻭﺍﺯﻥ ﻓـﻲ ﺸـﺭﻜﺔ ﺍﻻﺘـﺼﺎﻻﺕ
ﺍﻟﺴﻌﻭﺩﻴﺔ "www.saudi management.org ،2002 ،
253
ﺍﻟﻤﺼﺎﺩﺭ ﺍﻷﺠﻨﺒﻴﺔ
st
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1- " If You Can't Measure It , You Can't Manage It , The Balanced Scorecard
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