ANALYSE DU RENDEMENT DES REGIMES DE RETRAITE MAROCAINS : UNE APPROCHE PAR CAS-TYPE

In this article, the performance of the various mandatory pension funds is analyzed. The impact of differences in contribution and benefit calculation rules on the performance of all the pension schemes is examined. The impact of parametric reform for the CMR’s civilian regime is also a...

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Autores principales: HIND EL HOUJJAJI, ABDELLAH ECHAOUI
Formato: article
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FR
Publicado: Université Mohammed V de Rabat 2020
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Acceso en línea:https://doi.org/10.48376/IMIST.PRSM/remarem-v12i1.19765
https://doaj.org/article/8cc0610d646340b9ba88648bf79f2a26
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spelling oai:doaj.org-article:8cc0610d646340b9ba88648bf79f2a262021-11-22T09:59:49ZANALYSE DU RENDEMENT DES REGIMES DE RETRAITE MAROCAINS : UNE APPROCHE PAR CAS-TYPEhttps://doi.org/10.48376/IMIST.PRSM/remarem-v12i1.197652028-51752458-665Xhttps://doaj.org/article/8cc0610d646340b9ba88648bf79f2a262020-06-01T00:00:00Zhttps://revues.imist.ma/index.php/REMAREM/article/view/19765/10763https://doaj.org/toc/2028-5175https://doaj.org/toc/2458-665XIn this article, the performance of the various mandatory pension funds is analyzed. The impact of differences in contribution and benefit calculation rules on the performance of all the pension schemes is examined. The impact of parametric reform for the CMR’s civilian regime is also analyzed. This analysis is based on simulating the application of the current calculation parameters to a typical case and interpreting the results obtained from the return indicators calculated on the basis of the simulated contributions and benefits of the test case. The indicators analyzed are the recovery time and rate, the internal rate of return and the different types of replacement rate.The interpretation of the results obtained from the indicators concludes that the differences in pension fund returns are due to differences in the parameters for calculating contributions and benefits. In addition, the parametric reform of the CMR’s civilian regime will have a positive impact on the pension scheme performance but in return, a negative impact on the replacement rates of members’ wages which is considered a withdrawal of their social rights. This situation imposes the reform of the retirement system and discusses the various possible optionsHIND EL HOUJJAJIABDELLAH ECHAOUIUniversité Mohammed V de Rabatarticleretirementpension planperformance indicatorsManagement. Industrial managementHD28-70Marketing. Distribution of productsHF5410-5417.5ENFRRevue Marocaine de Recherche en Management et Marketing, Vol 12, Iss 1, Pp 1-21 (2020)
institution DOAJ
collection DOAJ
language EN
FR
topic retirement
pension plan
performance indicators
Management. Industrial management
HD28-70
Marketing. Distribution of products
HF5410-5417.5
spellingShingle retirement
pension plan
performance indicators
Management. Industrial management
HD28-70
Marketing. Distribution of products
HF5410-5417.5
HIND EL HOUJJAJI
ABDELLAH ECHAOUI
ANALYSE DU RENDEMENT DES REGIMES DE RETRAITE MAROCAINS : UNE APPROCHE PAR CAS-TYPE
description In this article, the performance of the various mandatory pension funds is analyzed. The impact of differences in contribution and benefit calculation rules on the performance of all the pension schemes is examined. The impact of parametric reform for the CMR’s civilian regime is also analyzed. This analysis is based on simulating the application of the current calculation parameters to a typical case and interpreting the results obtained from the return indicators calculated on the basis of the simulated contributions and benefits of the test case. The indicators analyzed are the recovery time and rate, the internal rate of return and the different types of replacement rate.The interpretation of the results obtained from the indicators concludes that the differences in pension fund returns are due to differences in the parameters for calculating contributions and benefits. In addition, the parametric reform of the CMR’s civilian regime will have a positive impact on the pension scheme performance but in return, a negative impact on the replacement rates of members’ wages which is considered a withdrawal of their social rights. This situation imposes the reform of the retirement system and discusses the various possible options
format article
author HIND EL HOUJJAJI
ABDELLAH ECHAOUI
author_facet HIND EL HOUJJAJI
ABDELLAH ECHAOUI
author_sort HIND EL HOUJJAJI
title ANALYSE DU RENDEMENT DES REGIMES DE RETRAITE MAROCAINS : UNE APPROCHE PAR CAS-TYPE
title_short ANALYSE DU RENDEMENT DES REGIMES DE RETRAITE MAROCAINS : UNE APPROCHE PAR CAS-TYPE
title_full ANALYSE DU RENDEMENT DES REGIMES DE RETRAITE MAROCAINS : UNE APPROCHE PAR CAS-TYPE
title_fullStr ANALYSE DU RENDEMENT DES REGIMES DE RETRAITE MAROCAINS : UNE APPROCHE PAR CAS-TYPE
title_full_unstemmed ANALYSE DU RENDEMENT DES REGIMES DE RETRAITE MAROCAINS : UNE APPROCHE PAR CAS-TYPE
title_sort analyse du rendement des regimes de retraite marocains : une approche par cas-type
publisher Université Mohammed V de Rabat
publishDate 2020
url https://doi.org/10.48376/IMIST.PRSM/remarem-v12i1.19765
https://doaj.org/article/8cc0610d646340b9ba88648bf79f2a26
work_keys_str_mv AT hindelhoujjaji analysedurendementdesregimesderetraitemarocainsuneapprocheparcastype
AT abdellahechaoui analysedurendementdesregimesderetraitemarocainsuneapprocheparcastype
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