اثر تطبيق بطاقة الاداء المتوازن BSC على تعزيز المركز التنافسي الاستراتيجي دراسة تطبيقية على قطاع الموسسات المالية العاملة في قطاع غزة

This study aims to uncover the extent of the Balanced Scorecard application in the financial institutions operating in Gaza Strip and to reveal the most important metrics actually used by these institutions in order to evaluate the strategic competitive position. In addition, the study will highlight the effect of the full implementation of the Balanced Scorecard in itsfour dimensions (financial, customer, operational processes, learning and growth) strengthening the competitive position The study has been applied upon banks and Insurance companies operating in Gaza Strip. The sample consists of executive managers, branch managers, and some personnel charged with administrative activities as well as their technical duties. The study found a set of results that the financial institutions operating in Gaza Strip apply the performance standards measuring financial and non- financial, but that is not within the framework of the full and comprehensive model of the Balanced Scorecard (BSC). The study also came up with a set of recommendations including: the need for the financial institutions operating in Gaza Strip to adopt the Balanced Scorecard (BSC) in an integrated manner ,with itsfour main dimensions.