Aralık Değerli Pythagorean Bulanık AHP Tabanlı Pythagorean Bulanık TODIM Yönteminden Yararlanarak Bist’te İşlem Gören Perakende Firmalarinin Dengeli Puan Karti Açisindan Performanslarinin Ölçülmesi

Year 2019, Volume: 7 Issue: 2, 333 - 350, 31.12.2019

Namık Kemal Erdoğan Ahmet Onay Çağlar Karamaşa

https://doi.org/10.17093/alphanumeric.451247

Abstract

Dengeli Puan Kartının arka planında yer
alan felsefe bir işletmenin tüm yönetişim seviyelerinde finansal olan ölçütlerin
yanında finansal olmayan ölçütlerin yönetim bilgi sisteminin veri kaynakları
haline getilmesi zorunluluğudur. Dengeli Puan Kartı günümüzde işletmeleri
giderek daha fazla zorlayan yoğun rekabet ortamında stratejik yönetimde
karşılaşılaşılan başarısızlıklardan ve bilgi çağının gerisinde kalan geleneksel
performans yönetim sistemlerinin yetersizliklerinden kaynaklanan problemlere
çözüm önerileri getirir. Bu çalışmada, BIST'te işlem gören 12 perakende
firmasının performansı, dengeli puan kartı (BSC)’nın 4 ana perspektifi
açısından (finansal, müşteri, iç iş süreci, öğrenme ve büyüme perspektifleri)
ölçülmektedir. Pythagorean bulanık kümelerinin (PFS) tutarsız ve belirsiz
ortamdaki uzman yargılarını daha iyi temsil ettiği düşünülmektedir. Sonrasında
karar vericilerin risk altındaki psikolojik davranışlarını analiz etmede
kullanılan TODIM yöntemi, firmaları sıralamak için kullanılmıştır. Aralık
değerli Pythagorean bulanık AHP uygulandıktan sonra en önemli alt kriter
ekonomik sadakat olarak bulunurken en düşük öneme sahip alt kriterin yönetime
katılım olduğu saptanmıştır. Son olarak, karar vericilere göre Firma F’nin
dengeli puan kartı performans kriterleri çerçevesinde en başarılı firma olduğu
belirlenmiştir.

Keywords

Dengeli Puan Kartı, Pythagorean Bulanık Kümeler, Pythagorean Bulanık AHP, Pythagorean Bulanık TODIM

Measuring the Performance of Retailer Firms Listed in BIST under the Balanced Scorecard Perspective by Using Interval Valued Pythagorean Fuzzy AHP Based Pythagorean Fuzzy TODIM Methodology

Abstract

The philosophy behind the Balanced Scorecard is the necessity for an operator to transform non-financial criteria into data sources for the management information system, as well as financial criteria for all governance levels. The Balanced Scorecard introduces solutions to the problems that arise from the failures encountered in strategic management and the inadequacy of traditional performance management systems that lag behind the information age in today's intensely competitive environment, which is pushing businesses more and more. In this study, the performance of 12 retailer firms listed in BIST are measured under the balanced scorecard (BSC) perspective by handling 4 main criteria (financial, customer, internal business process and learning & growth perspectives). Pythagorean fuzzy sets (PFS) are considered in order to better represent experts judgments under inconsistent and indeterminate environment. Following that TODIM methodology, that analyzes decision makers’ psychological behaviors under risk, is used to rank the firms. While economic loyalty sub-criterion was found as the most important one, participation in management was acquired as the least important one after applying interval-valued Pythagorean fuzzy AHP. Finally, Firm F was ranked as the most successful firm according to decision makers under balanced scorecard performance criteria.

Keywords

Balanced Scorecard, Pythagorean Fuzzy Sets, Pythagorean Fuzzy AHP, Pythagorean Fuzzy TODIM

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