مجلة ريحان للنشر العلمي مجلة علمية، محكمة، شهرية، مفتوحة الوصول
جائحة كورونا واثرها على الاداء المالي في مؤسسات التعليم الاهلي والاجنبي بالسودان – بالتطبيق على عينة من الجامعات والكليات الخاصة – بالسودان –
The study addressed the Corona pandemic and its impact on the financial performance of private and foreign higher education institutions in Sudan. The problem of the study was that the pandemic caused negative effects on financial performance, and this was reflected in the imbalance in its planning budgets and its entry in to large financial losses. The importance of the study was to identify the repercussions associated with the outbreak of the pandemic and its impact on the financial performance of private and foreign higher education institutions, as well as an attempt to add new literature to demonstrate the impact of the pandemic on the financial performance in private and foreign higher education institutions in Sudan. The study aimed to explain the role that financial performance plays in private and foreign higher education institutions in Sudan, and to explain the challenges and difficulties that faced financial performance in light of the pandemic.
The study reached many results the most prominent of which are, the Corona pandemic has adversely affected the estimate of private and foreign higher education institutions in Sudan and therefore on its financial performance, the Corona award led to an increase in the cost of education in private and foreign higher education institutions, these institutions were also unable to collect their revenues in light of the pandemic.
The study concluded many recommendations including: the necessity of searching for additional sources of funding that do not depend on student fees, the necessity of taking the inflation factor into account when preparing planning budgets, and that the strategic plan for higher education institutions by prepared by taking into account all possible scenarios.
Keywords: Private and Foreign Higher Education Institutions, Corona, Financial Performance, Accounting Analysis, Standard Costs.
Dr. Muzamel AWAD, Assistant in the Accounting Department at Al-Sharq University of Science and Technology – SUDAN
Dr. Siham ABDALLAH, Assistant in the Accounting Department, Al-Sharq University of Science and Technology – SUDAN
Al Fatih AL FAKKI, Associate, Department of Accounting, University of Kassala – SUDAN
