بطاقة الأداء المتوازن و دورها في تقويم الأداء بالصندوق القومي للمعاشات

الملخص EN

The problem of study stemmed from the inadequate means for evaluating performance and traditional control which became unsuitable for facing the continuing challenges in modern business environment.

In spite of the emergence of Balance Score Card (BSC) measurements which uses financial and non-financial measurements, the Sudanese business organizations are facing difficulty in activating comprehensively the BSC for performance evaluating process.

Thus, the research question can be summed up as follows: Does the National Pension Fund (NPF) use the BSC in evaluating its financial and non-financial performance? The study aimed at identifying the nature and philosophy of the BSC; as well as explaining the reasons behind the growing interest in it; besides clarifying its role in performance evaluation in the NPF.

The findings show that the performance of services provided by the NPF has been improving during the study period.

Moreover, the BSC provides indicators which could be used as reference for comparison with other organizations working in the same field.

The study calls for the necessity to benefit from the experience of international organizations and consultative bodies in terms of guidance for effective application of the BSC.