رابطه معيارهاي ارزيابي متوازن و معيارهاي ارزيابي عملكرد شركتهاي بيمه (مورد نمونهاي از شركتهاي بيمه در ايران)

7. The Relevance of Balanced Score card Measures and Assessing Firm Performance of Insurance Companies (Case Study: Iranian Insurance Companies)

In this research, the relationship between different aspects of Balanced Score card (financial, customer, internal process, innovation and learning) and the measures of Assessing Performance regarding 10 Iranian insurance companies have been investigated. The main goal of this research is to introduce balanced score card tools for assessing insurance companies performance So, it is necessary to survey the relationship between different aspects of balanced score card with measures of assessing performance. The sample consists of 30 observations (10 companies in 3 years). Regression model in used to survey the relationship between different aspects of balanced score card and the measures of assessing performance in insurance companies. Also, unique financial perspectives that are specific for insurance industry and very important for assessing the financial performance of insurance companies were used. The results demonstrate that there are significant relationships between different aspects of balanced score card evaluation and the measures of assessing performance related to the sample insurance companies.