Abstract
The research aims to evaluate the performance of Waist Textile and Knitting Factory using the Sustainable Balanced Scorecard as one of the most important strategic cost management techniques in the field of cost and management accounting, and it represents a complete framework for achieving the performance of economic units with the addition of the dimension of the collective environment to support sustainable development because this dimension contributes to achieving the performance of the economic unit, and to achieve the objectives of the research, the researchers relied on the data of Waist Textile and Knitting Factory for the year (2022/2023) by conducting personal interviews and field meetings with managers of production departments and workers in Waist Textile and Knitting Factory for the purpose of identifying the nature of production work in the factory . The research reached some results, the necessity of Waist Textile and Knitting Factory to use the sustainable balanced scorecard for the purpose of evaluating the performance of Waist Textile and Knitting Factory in a way that is consistent with the changes in the modern business environment and various environmental developments, and the research recommended that attention should be paid to using the dimensions of the sustainable balanced scorecard because it helps Waist Textile and Knitting Factory in maintaining customer share in the market and meeting the needs and requirements of customers to gain their loyalty and maintain them.
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