The strategic performance evaluation using a balanced scorecard based on sticky cost behavior analysis applied research in the general ready-made clothing company (IRMC) listed on the Iraq stock exchange

This study seeks to evaluate the strategic performance using the balanced scorecard based on the decorative cost analysis in the Iraqi business environment, specifically in the Readymade Garments Company (IRMC), the research sample, because these costs affect administrative decisions, and the purpose of that research is to try to correct decisions from By understanding the impact of fixed cost on strategic performance and then finding a balance in the use of resources when activity declines. It is clear from what was presented in this research what the importance of sticky cost in correcting administrative decisions, which is reflected on the company’s growth and its related strategic performance. Relying on the scorecard axes in evaluating the strategic performance by analyzing the behavior of sticky costs, as most of the indicators of the scorecard axes were towards improving the management’s performance ability when choosing decisions from among the available decisions. Enabling the administration to set annual budgets in a way that touches the economic reality without exaggeration or unfairness in making estimates for future returns. This study recommends the importance of adopting the behavior of these costs and sound awareness of the correctness of their financial actions.