<?xml version="1.0" encoding="UTF-8"?>
<article_metadata generated_at="2026-06-06T04:14:20+00:00">
  <journal>
    <title>Journal of Business and Retail Management Research</title>
    <acronym>JBRMR</acronym>
    <issn_print></issn_print>
    <issn_online>2056-6271</issn_online>
    <doi_prefix>https://doi.org/10.24052/JBRMR/</doi_prefix>
  </journal>
  <article>
    <id>471</id>
    <title>The effect of using balanced scorecard (BSC) on reducing production costs in the Jordanian industrial companies</title>
    <abstract>The study aims to measure the effect of using balanced scorecard (BSC); with its different perspectives on reducing production costs in the Jordanian industrial companies. The study depends on the questionnaire which was addressed to the financial managers, accounting department heads, managerial and costs accountants. The study sample contained (171) employees working in the Jordanian industrial companies. It used the descriptive, analytical, and also the regression analysis methods. The study results showed a significant effect of using the following BSC perspectives (financial perspective, customers' perspective, internal processes perspective, and learning and growth perspective) on reducing production costs in the Jordanian industrial companies. The study recommended that industrial companies should keep paces with the rapid changes taking place in the manufacturing environment, and continuously encourage those companies to innovate their employees.</abstract>
    <doi></doi>
    <url>https://mail.ijbed.org/details&amp;cid=471</url>
    <pdf_url>https://mail.ijbed.org/cdn/article_file/2019-04-01-11-47-14-AM.pdf</pdf_url>
    <volume>Volume 13</volume>
    <issue>Issue 03</issue>
    <issue_id>37</issue_id>
    <issue_published_month>2019-04-01</issue_published_month>
    <published_date>2019-04-01</published_date>
    <online_first_status>no</online_first_status>
    <online_first_date></online_first_date>
    <history>
      <received></received>
      <revised></revised>
      <accepted></accepted>
    </history>
    <keywords>
      <keyword>Balanced Scorecard (BSC)</keyword>
      <keyword>reducing production costs</keyword>
      <keyword>financial perspective</keyword>
      <keyword>customers' perspective</keyword>
      <keyword>internal processes perspective</keyword>
      <keyword>and learning and growth perspective.</keyword>
    </keywords>
    <declarations>
      <funding></funding>
      <conflict_of_interest></conflict_of_interest>
      <data_availability></data_availability>
      <author_contributions></author_contributions>
    </declarations>
    <publication_notice>
      <type>none</type>
      <text></text>
    </publication_notice>
    <metrics>
      <views>529014</views>
      <downloads>99</downloads>
      <citations>3</citations>
    </metrics>
    <authors>
      <author>
        <name>Ashraf Bataineh</name>
        <organization>Department of Financial and Administrative Sciences, AL-Balqa Applied University/ Irbid University College, Jordan.</organization>
        <country></country>
      </author>
      <author>
        <name>Ziyad AL- Shwiyat</name>
        <organization>Department of Financial and Administrative Sciences, AL-Balqa Applied University/ Irbid University College, Jordan.</organization>
        <country></country>
      </author>
      <author>
        <name>Ashraf Alrjoub</name>
        <organization>Department of Financial and Administrative Sciences, AL-Balqa Applied University/ Irbid University College, Jordan.</organization>
        <country></country>
      </author>
    </authors>
    <supplementary_materials/>
  </article>
</article_metadata>
