Performance et restructuration: le cas Saïdal
The aim of this paper is to analyze the evolution of SAIDAL‱s performance following its restructuring, started in 1997. The performance concept is discussed in the first part in order to identify an approach that can measure the evolution of the performance of SAIDAL. Through an approach based on the Kaplan and Norton‱s Balanced Scorecard, SAIDAL's performance was developed relatively to four perspectives 1) Financial; 2) Customer; 3) Internal Business Process and 4) Learning and Growth. The results obtained are discussed in the last part from which it emerges that SAIDAL knows two paradoxes. The analysis concluded that, over the studied period, the overall performance of SAIDAL has declined.