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TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ

Year 2009, Issue: 23, - , 20.06.2015

Abstract

İşletmelerde finansal performans göstergelerinin kullanılmasıyla ilgili olarak çok şey bilinmesine rağmen, finansal olmayan niteliksel performans göstergeleriyle ilgili olarak sahip olduğumuz bilgi çok sınırlı ve oldukça da yenidir. işletmelerinde finansal göstergelere dayalı performans değerlemenin göstergelerine dayalı performans değerleme (PD) sürecinin finansal

References

  • Altunışık, R., Coşkun, R., Bayraktaroğlu, S. ve Yıldırım, E. (2005) Sosyal
  • Adapazarı: Sakarya Kitabevi. Yöntemleri, Atkinson, A.A., Waterhouse, J.H. ve Wells, R.B. (1997). “A Stakeholder Approach
  • Measurement”, Sloan Management Review, 38 (3), s. 25-38. Performance Barutçugil, İ. (2002). Performans Yönetimi. İstanbul: Kariyer Yayıncılık
  • İletişim, Eğitim Hiz. Ltd.Şti. Bititci, U.S., Carrie, A.S. ve Mcdevitt, L.(1997). “Integrated Performance
  • Measurement Systems: A Development Guide”, International Journal of Operations and Production Management, 17: 522–534. Chennell, A., Dransfield, S., Field, J., Fisher, N., Saunders, I. ve Shaw, D. (2000). “OPM: a system for organisational performance measurement”, In Proceedings of the Performance Measurement –Past, Present and Future Conference, Cambridge, 19–21 July.
  • Chow, C. W. ve Van Der Stede, W. A. (2006). “The use and Usefulness of Nonfinancial
  • Management Accounting Quarterly, 7 (3):1-8. Measures”, EFQM Mükemmellik Modeli 2000. (1998) İstanbul: EFQM ve KalDer Yayınları. European http://www.efqm.org For Quality Management,
  • Emgin, Ö.(2006).”Kalite Yönetiminde Bir Model: EFQM Mükemmellik
  • Modeli”, Mevzuat Dergisi, 100: 1. Fitzgerald, L., Johnson, R., Brignall, S., Silvestro, R.and Voss, C. (1991).
  • Performance Measurement in Service Businesses. London: CIMA. Garengo, P., Biazzo S. ve Bititci,U.S. (2005) "Performance measurement systems in SMEs: A Review and a Research
  • Agenda", International Journal of Management, 7( ):25-47. Hussain, Md. M., ve Hoque, Z, (2002). “Understanding Non- Financial
  • Performance Measurement Practices in Japanese Banks”, Accounting Auditing and Accountability Journal, 15 (2):162-183. Ittner, C.D., Larcker, D.F., ve Rajan, M.V. (1997). “The Choice of Performance
  • Contracts”, The Accounting Review, 72 (2): 231- 2 in Annual Bonus Laitinen, E.K. (2002). “A dynamic performance measurement system: evidence companies”, Scandinavian Journal of Management, 18: 65–99. Finnish technology
  • Lynch, R ve Cross, K. (1991). Measure UP Yardsticks for Continuous
  • Improvement. Oxford:Blackwell Publishing. Kaplan, R. ve Norton, D. (1992). “The Balanced Scorecard: The Measures
  • That Drive Performance”, Harvard Business Review, Jan–Feb, 71–79. Kaplan, R. M. ve Norton, D. P. (1996). The Balanced Scorecard. Boston:
  • Harvard Business School Press. Keegan, D. P., Eiler, R. G. ve Jones, C. R. (1989). “Are your performance measures obsolete?”, Management Accounting, 70(12), 45-50.
  • Kulatunga, U, Amaratunga, D. ve Haigh, R.(2006). “Performance
  • Measurement of Construction Research and Development”, Measurement Frameworks Proceedıngs Of The Annual Research Conference Of The Royal Instıtutıon Of Chartered Surveyors, September 2006 at University College London Performance
  • Neely, A., Gregory, M. ve Platts, K. (1995). “Performance Measurement
  • System Design: A Literature Review And Research Agenda.”, International Journal of Operations and Production Management, 15: 80–116. Neely, A., Mills, J., Richards, H., Gregory, M., Bourne, J. ve Kennerley, M. (2000). “Performance measurement system design: developing and testinga process-based approach”,
  • International Journal of Operations and Production Management, 20: 1119–1145.
  • Neely, A., Adams, C. ve Kennerley, M., 2002, The Performance Prism:
  • The Scorecard forMeasuring and Managing Business Success. London: Financial Times- Prentice Hall. Otley, Framework for Management: A Management Management Accounting Research, 10 (4): 363- 3 Systems Research”, Özbirecikli, M ve Ölçer, F.(2002). “Strateji Odaklı Performans Ölçümü:
  • Balanced Scorecard-BSC”, İ.Ü. İşletme Fakültesi Dergisi, 31, (2):1-18. Purbey, S., Mukherje, K. Ve Bhar, C.(2007). “Performance measurement system for healthcare processes” International Journal Management, 56 (3): 241-251. and Performance
  • Stivers, B.P., Covin, T.J., Hall, N.G., ve Smalt, S.W. (1998).
  • “How NonFinancial Performance Measures Are Used”, Business Reading http://college.hmco.com/accounting/resources/stude nts/readings/stivers.htm-(15.12.2007)
  • Wade, D. Ve Recardo, R. (2001). Corporate Performance Management:
  • Woburn, MA: Butterworth-Heinemann,.

TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ

Year 2009, Issue: 23, - , 20.06.2015

Abstract

Astract: Although ıt is known much about the use of financial performance measures in business organizations, our knowledge about use of nonfinancial performance measures is limited and very new. The objective of this study is to provide a comrehensive picture of the proces of financial and nonfinancial performance measurments based on financial manufacturing firms. Using data from 162 top executives of Turkish manufacturing firms, specified by the İstanbul Chamber of Industry as Turkey’s first top 1000 industrial firms in 2007, the study examined the degree to which top executives identfy particular financial and non financial performance measures as important, whether they are measuring important measures, and whether or not these firms actually are using information about these measures in their planning process. The results of this study showed that there “measurement-use” gaps for certain performance dimensions and measures

References

  • Altunışık, R., Coşkun, R., Bayraktaroğlu, S. ve Yıldırım, E. (2005) Sosyal
  • Adapazarı: Sakarya Kitabevi. Yöntemleri, Atkinson, A.A., Waterhouse, J.H. ve Wells, R.B. (1997). “A Stakeholder Approach
  • Measurement”, Sloan Management Review, 38 (3), s. 25-38. Performance Barutçugil, İ. (2002). Performans Yönetimi. İstanbul: Kariyer Yayıncılık
  • İletişim, Eğitim Hiz. Ltd.Şti. Bititci, U.S., Carrie, A.S. ve Mcdevitt, L.(1997). “Integrated Performance
  • Measurement Systems: A Development Guide”, International Journal of Operations and Production Management, 17: 522–534. Chennell, A., Dransfield, S., Field, J., Fisher, N., Saunders, I. ve Shaw, D. (2000). “OPM: a system for organisational performance measurement”, In Proceedings of the Performance Measurement –Past, Present and Future Conference, Cambridge, 19–21 July.
  • Chow, C. W. ve Van Der Stede, W. A. (2006). “The use and Usefulness of Nonfinancial
  • Management Accounting Quarterly, 7 (3):1-8. Measures”, EFQM Mükemmellik Modeli 2000. (1998) İstanbul: EFQM ve KalDer Yayınları. European http://www.efqm.org For Quality Management,
  • Emgin, Ö.(2006).”Kalite Yönetiminde Bir Model: EFQM Mükemmellik
  • Modeli”, Mevzuat Dergisi, 100: 1. Fitzgerald, L., Johnson, R., Brignall, S., Silvestro, R.and Voss, C. (1991).
  • Performance Measurement in Service Businesses. London: CIMA. Garengo, P., Biazzo S. ve Bititci,U.S. (2005) "Performance measurement systems in SMEs: A Review and a Research
  • Agenda", International Journal of Management, 7( ):25-47. Hussain, Md. M., ve Hoque, Z, (2002). “Understanding Non- Financial
  • Performance Measurement Practices in Japanese Banks”, Accounting Auditing and Accountability Journal, 15 (2):162-183. Ittner, C.D., Larcker, D.F., ve Rajan, M.V. (1997). “The Choice of Performance
  • Contracts”, The Accounting Review, 72 (2): 231- 2 in Annual Bonus Laitinen, E.K. (2002). “A dynamic performance measurement system: evidence companies”, Scandinavian Journal of Management, 18: 65–99. Finnish technology
  • Lynch, R ve Cross, K. (1991). Measure UP Yardsticks for Continuous
  • Improvement. Oxford:Blackwell Publishing. Kaplan, R. ve Norton, D. (1992). “The Balanced Scorecard: The Measures
  • That Drive Performance”, Harvard Business Review, Jan–Feb, 71–79. Kaplan, R. M. ve Norton, D. P. (1996). The Balanced Scorecard. Boston:
  • Harvard Business School Press. Keegan, D. P., Eiler, R. G. ve Jones, C. R. (1989). “Are your performance measures obsolete?”, Management Accounting, 70(12), 45-50.
  • Kulatunga, U, Amaratunga, D. ve Haigh, R.(2006). “Performance
  • Measurement of Construction Research and Development”, Measurement Frameworks Proceedıngs Of The Annual Research Conference Of The Royal Instıtutıon Of Chartered Surveyors, September 2006 at University College London Performance
  • Neely, A., Gregory, M. ve Platts, K. (1995). “Performance Measurement
  • System Design: A Literature Review And Research Agenda.”, International Journal of Operations and Production Management, 15: 80–116. Neely, A., Mills, J., Richards, H., Gregory, M., Bourne, J. ve Kennerley, M. (2000). “Performance measurement system design: developing and testinga process-based approach”,
  • International Journal of Operations and Production Management, 20: 1119–1145.
  • Neely, A., Adams, C. ve Kennerley, M., 2002, The Performance Prism:
  • The Scorecard forMeasuring and Managing Business Success. London: Financial Times- Prentice Hall. Otley, Framework for Management: A Management Management Accounting Research, 10 (4): 363- 3 Systems Research”, Özbirecikli, M ve Ölçer, F.(2002). “Strateji Odaklı Performans Ölçümü:
  • Balanced Scorecard-BSC”, İ.Ü. İşletme Fakültesi Dergisi, 31, (2):1-18. Purbey, S., Mukherje, K. Ve Bhar, C.(2007). “Performance measurement system for healthcare processes” International Journal Management, 56 (3): 241-251. and Performance
  • Stivers, B.P., Covin, T.J., Hall, N.G., ve Smalt, S.W. (1998).
  • “How NonFinancial Performance Measures Are Used”, Business Reading http://college.hmco.com/accounting/resources/stude nts/readings/stivers.htm-(15.12.2007)
  • Wade, D. Ve Recardo, R. (2001). Corporate Performance Management:
  • Woburn, MA: Butterworth-Heinemann,.
There are 29 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Veysel Ağca This is me

Publication Date June 20, 2015
Published in Issue Year 2009 Issue: 23

Cite

APA Ağca, V. (2015). TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi(23).
AMA Ağca V. TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. June 2015;(23).
Chicago Ağca, Veysel. “TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 23 (June 2015).
EndNote Ağca V (June 1, 2015) TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi 23
IEEE V. Ağca, “TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 23, June 2015.
ISNAD Ağca, Veysel. “TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi 23 (June 2015).
JAMA Ağca V. TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. 2015.
MLA Ağca, Veysel. “TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 23, 2015.
Vancouver Ağca V. TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. 2015(23).

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