عنوان مقاله [English]
Strategic plans are frameworks for strategic describing and implementing for the use of managers in knowledge age which explains the changing way of initiatives and organization source into tangible financial results and customer –oriented. In this study efforts were made on the basis of a model of strategic plan in governmental agencies and nonprofit office of Kaplan and Norton (2004) and strategic plan of Kurdistan gas companies using the Delphi technique. With the help of university experts and assist which have been designed and by the use of indicators of performance evaluation system a balance in descriptive manner is assessed. Statistical society of this study is the personnel of Kurdistan gas companies and the amount of the sample was 274 that were allocated in the random categories fitting the society amount. The results showed that the company has been able to achieve satisfactory results in the covering of designed map and four hypotheses were confirmed based on the four dimensions of balanced scorecard. In the probe of amount of being in the same direction with strategy in three different levels, two specialized levels, exploitation and technical engineering, were in the same direction but in the area of financial and supporting there was lack of having the same direction. And internal processes perspectives were the only factors which were confirmed and agreed by all level company.