Performance Evaluation of Large Food Manufacturing Establishments in the Gaza Strip by Using the Balanced Scorecard (BSC) Approach

The purpose of this research was to evaluate the level of performance at large food manufacturing establishments in the Gaza Strip by using the BSC. The evaluation was considered, the financial perspective, customer satisfaction, learning and growth perspective and internal process perspective. The study population was incorporated all Gaza's large food manufacturing establishments which employ 20 persons or more. The number of these companies was 20 establishments. The research was used a stratified random sample. The sample size was 125 persons. The sample was selected from employees, managers and owners of the establishments. A questionnaire was used as a main tool for data collection. The study was concluded that the performance of large food manufacturing sector was satisfactory. The mean value of the BSC was 3.29. In addition, the study was indicated a low level of delegation, innovation and low loyalty among employees. Moreover, the financial performance was the weakest among the other dimensions of the BSC. The study came up with some recommendations include, the need of using the BSC as a comprehensive tool of performance evaluation. However to make the use of BSC accessible for companies three important things need to be done: 1) develop a data collection system at companies about the four dimensions of BSC, 2) develop and install a suitable software program to apply BSC and 3) train a staff who is able and willing to use the system and competent to benefit from data collection