دور بطاقة العلامات المتوازنة في تبني استراتيجية التمايز لشركة التأمين الوطنية

Abstract EN

The research aims to clarify the concept of the Balanced Score Card, and its role in adopting the differentiation strategy, which is one of the competitive strategies that the economic unit can adopt.

The role of the Balanced Score Card was measured through its six perspectives and the indicators and measures it contains in the National Insurance Company.

To achieve the research objectives, the Balanced Score Card model was relied on (Kaplan & Norton) and the financial and non-financial data of the research sample.

After testing the research hypotheses, a set of results were reached, the most important of which was that the Balanced Score Card and through its six perspectives interact and integrate the financial and non-financial indicators and measures of the economic unit, in a way that contributes to achieving and implementing the strategies of the economic unit efficiently and effectively.

The card also shows the National Insurance Company how to adopt a differentiation strategy, as it has distinguished itself in providing insurance services to the insured.

The research recommended the importance of the economic units adopting and employing the Balanced Score Card as a measurement system, a communication tool and a strategic management system through which these units can achieve the optimal competitive strategy that they seek.

The research also recommended the importance of these units paying attention to the environmental aspect and allocating part of their activities in preserving the environment and protecting it from pollution in order to achieve sustainable performance and support the welfare of society.