بطاقة الاداء المتوازن ودورها فی تقییم اداء شرکات التامین التعاونی -دراسة حالة شرکة التکافل الراجحی السعودیة-

Performance evaluation in cooperative insurance companies is an important issue due to changes in the external environment. balanced scorecard is one of the modern management tools that helps in evaluating these companies. the purpose of this study is to know how the balanced performance card contributes to evaluating the performance of the cooperative insurance companies, where we found that the balanced performance card contributes to the evaluation of the performance of these companies, but by adding another dimension is the legitimate dimension to the other dimensions of the card because of the privacy of these companies and its commitment to the principles of islamic financial transactions.