أثر استخدام بطاقة الأداء المتوازن في تقويم الأداء المالي بالمؤسسات غير الربحية : دراسة حالة مؤسسة البصر الخيرية العالمية-السودان

الملخص EN

The problem of the study lies in the insufficiency that found in the performance amendment methods and the traditional control which have become unsuitable for facing changes in the modern business environment,,,, Eventually, the question of the study can be formulated as follows: Does the use of the standards dimensions of the Balanced Scorecard affect the Financial Performance Evaluation in Al-Basar International Foundation – Sudan ? The study found that the basic assumption has been achieved, and that is for the presence of a strong extrusive correlation between the use of Al-Basar International Foundation for the Balanced Scorecard through (financial dimension, customers dimension, internal processes dimension, growth and education dimension and the social dimension) as an independent variables, and the Financial Performance Evaluation of the Foundation as a dependent variable .

The study recommended that Al-Basar International Foundation must concerns on the application of the Balanced Scorecard in the Foundation, and regard it as an effective tool to implement the strategy, and to concern on non-financial dimensions, it must concerns on the quality of services in order to attract new customers, maintain old customers, also the Foundation must care for the complaints of customer, and manage it in a timely manner, improve the internal processes, rehabilitate and training of cadres and emphasize the importance of the Foundation role in the social responsibility.