أثر استخدام بطاقة الأداء المتوازن في تقويم أداء نظام التأمينات الاجتماعية بالسودان : دراسة تحليلية تطبيقية للفترة 2007-2021م

الملخص EN

The Study dealt with the effect of using the balanced scorecard in evaluating the performance of the social insurance system in Sudan by applying it to the National Pension and Social Security Fund for the period (20072018-).

The problem of the Study was that there is great interest from the management of the National Fund in evaluating the financial performance of the activities of the Fund, and there is an absence of a specific method to be followed in evaluating social performance.

Accordingly, the Study problem was identified in the following question: What is the effect of using the balanced scorecard in evaluating the performance of the social insurance system in Sudan? Are there shortcomings in the financial evaluation of the performance of the fund? The importance of the Study stems from being one of the few Studies that attempts to apply the balanced scorecard in a vital facility such as the National Pensions and Social Security Fund and its provision of reliable scientific information and data and placing it at the disposal of decision makers.

The Study aimed to know the current situation and administrative problems associated with evaluating the performance of the social insurance system in Sudan and to try to present proposals to activate the use of the balanced scorecard to evaluate the administrative performance of the Fund.

The Study relied on the descriptive, analytical and historical method.

And it reached several results, the most important of which are: There is a statistically significant relationship between the financial dimension of the balanced scorecard and the evaluation of the financial performance of the National Pension and Social Security Fund in Sudan, learning and growth).