دور بعد عمليات التشغيل الداخلية لبطاقة الأداء المتوازن في دقة تقويم الأداء بالصندوق الوطني للمعاشات و التأمينات الاجتماعية : دراسة تحليلية تطبيقية للفترة (2007-2021م )‎

Abstract EN

The study dealt with the role of the internal operations of the lagging scorecard in evaluating the performance of the National Pension and Social Security Fund by applying to the National Pension and Social Security Fund for the period (2007-2018 AD).

The problem of the study was that there is an interest by the management of the National Fund in evaluating the financial performance of the activities of the Fund without paying attention to the internal dimensions, including the internal operations dimension, despite its importance in the comprehensiveness and accuracy of the evaluation, especially since the financial evaluation is limited to the external view without access to the internal dimension.

Accordingly, the study problem can be formulated in the following question: What is the role of the internal operations of the balanced scorecard in the accuracy of evaluating the performance of the National Pension and Social Security Fund? The importance of the study stems from the fact that it covers a research gap in performance evaluation, which is the internal dimension of the balanced scorecard in a vital facility such as the National Pension and Social Security Fund, in addition to the fact that the study provides reliable scientific information and data that assist decision-makers.

The study relied on the descriptive analytical approach and the historical approach, and reached several results, the most important of which are: There is a statistically significant relationship between the internal operations dimension of the balanced scorecard and the accuracy of evaluating the financial performance of the National Pension and Social Security Fund in Sudan.

Accordingly, the study made several recommendations, the most important of which are: The need to strengthen the financial evaluation by evaluating the other dimensions, which are the internal operations dimension, growth and learning dimension, and the evaluation efficiency of the scorecard to increase its ability to develop the performance of the National Pension and Social Security Fund in Sudan.