Investigating the Relationship between Non- financial Measures and Financial Performance (Case Study: Public Insurance Companie's Branches in Tehran Province)

In this study, we investigated the relationship between non-financial measures and financial performance in public insurance companie's branches of Tehran province. So, two measures, including customer satisfaction and employee's satisfaction are considered as non- financial measures and gross profit of insurance transactions are considered as financial performance measures. The results of this study show that there are significant differences between insurance companies in terms of customer satisfaction, and relatively, insurance companies with high gross profit has high customer satisfaction. There were significant differences between insurance companies in terms of employee's satisfaction, and it can be concluded that insurance companies with high gross profit, has high employee's satisfaction. Also, the results of this study show that there is not any significant difference in terms of customer satisfaction between insurance companies with high employee's satisfaction and insurance companies with low employee's satisfaction.