authors
Mohand Mohamd Ahmed and Raida Reda Chakroun

abstract
The study aimed to present a proposed approach to using the integration between the economic value and balanced scorecard methods to increase planning and control and improve the performance of the budgets of independent government bodies, and to provide a number of results and recommendations to guide economic decision makers to improve the investment climate and increase and improve the economic performance of independent government bodies. The study adopted the descriptive analytical approach, and the practical approach was used to apply the integration of the economic value and balanced scorecard methods. The questionnaire tool was relied upon and distributed to individuals who work in non-profit organizations. The sample represented a simple random sample of workers, according to the sampling law. It included workers with university or postgraduate qualifications, and those with experience who may not hold university degrees, and the sample size was 367 individuals. The study reached a number of results, the most prominent of which are: Non-profit organizations implement program and performance budgeting by providing administrative and cognitive competencies, accurately planning expenditures and revenues, and carefully allocating available resources. Non-profit organizations implement zero-based budgeting by distributing available resources to non-profit work priorities. Profitability, and grouping projects according to the entity responsible for their implementation Non-profit organizations achieve the balance of planning and programming by linking the organization's goals with the general goals of the community and then planning programs according to them, finding methods to achieve them, and measuring costs.