İŞLETMELERDE PERFORMANS DEĞERLENDİRMENİN ÖNEMİ ve PERFORMANS GÖSTERGELERİ ARASINDAKİ İLİŞKİLER

Abstract

İşletme performansının değerlendirilmesi, işletmenin kuruluş amaçlarını ne ölçüde gerçekleştirdiğinin değerlendirilmesi demektir. İşletmelerin optimum yönetimi ve geliştirilebilmesi, uzun süreli başarılar yakalamaları ve bunu sürdürebilmeleri için amaçlarına uygun kritik performans göstergelerini belirlemeleri ve bunların birbirleri ile ilişkilerini ortaya çıkarmaları gerekmektedir. Performans çok boyutlu bir kavramdır ve ancak birden çok gösterge onu bir bütün olarak değerlendirebilir. Kar maksimizasyonu, verimlilik, büyüme ve borsa karlılığı işletmelerin ortak hedeflerindendir. İşletmelerin bu hedeflerini etkileyen etmenler çok sayıdadır. Çalışmanın temel amacı işletme performansını farklı yönleri ile bir bütün olarak değerlendirebilecek değişkenleri, bu değişkenleri etkileyebilecek faktörleri ve bunlar arasındaki ilişkileri tartışmaktır.

Keywords

• işletme performansı, performans göstergeleri

References

1. Akdeniz, H. Ahmet, Faruk Durmaz, “Verimliliùin genel Performans Üzerindeki Yans×malar×Q×n Uygulamas×”, Dokuz Eylül Ünv. úú.B.F Dergisi, C: 13, S: II, 1998, s. 85-99.
2. Amaratunga, Dilanthi, David Baldry, Marjan Sarshar, “Assesment of facilities management performance- what next?”, Facilities, Vol. 18, Number ½, 2000, s. 66-75.
3. Ahmed, A. M., H. S. Abdalla, “An Intellegent System for Performance Measurement Selection”, Proc. Instn. Mech Engrs. Vol. 216, Part B: J Engineering Manufacture, 2002, s. 591-606.
4. Akal, Zuhal, úmalatc× Kamu Kuruluülar×nda úületmeler Aras× Toplam Performans, Verimlilik, Karl×O×k ve Maliyet Karü×laüW×rmalar×, MPM yay×nlar×, Ankara, 1994.
5. Akal, Zühal úületmelerde Performans Ölçüm ve Denetimi, Milli Prodüktivite Merkezi Yay×nlar×, Ankara, 1996.
6. Anderson, M. H., A. Prezas, “Intangible Investment, Dept Financing, and Managerial Incentives”, Journal of Economics and Business, 51, 1999, s. 3-19.
7. Barker, R.C., “Financial Performance Measurement: Not a Total Solution”, Management Decision, Vol. 33, No. 2, 1995, s. 31-39.
8. Bayyurt, Nizamettin Kanonik korelasyon analizi ile iületme performans deùerlendirmesi, Doktora tezi, ústanbul Üniversitesi, úületme Fak. 2004.

9. Blundell, R., R. Griffth, J. V Reenen, “Market Share, Market Value and Innovation in a Panel of British Manufacturing Firms”, Review of Economic Studies, 66, Issue 3, 1995, s. 529-554.
10. Chin, Kwai-Sang, Kit-Fai Pun, “Development of knowladge-based self-assessment system for measuring organizational performance”, Expert Systems with Applications Vol. 24, Issue 4, May. 2003, s. 443-455.
11. Co, H.C., K.S.Chew, “Performance and R&D expenditures in American and Japanese manufacturing firms”, Int. J. Prod. Res., vol. 35, No. 12, 1997, s. 3333-3348.
12. Çevrimiçi: http://.m-w.com/dictionary.htm (merriam-webster online) 02.08.2003.
13. Çevrimiçi: http://mfs.rutgers.edu/conferences/10/mfcindex/mfc61-80.htm, 01.08.2004.
14. Çevrimiçi:http://ssc.uwo.ca/economics/undergraduate/400E-001/rkim.pdf, 02.08.2004.
15. Dhawan, R., “Firm Size and Productivity Differential: Theory and Evidence from a Panel of US Firms”, Journal of Economic Behavior and Organization 44, 2001, s. 269-293.
16. Elliott, J.W. (1972), “control, size, growth and financial performance in the firm”, The Journal of Financial and Quantitative Analysis, Vol. 7, Issue 1, Jan., pp. 1309-1320.
17. Forker, Laura B., “The Contribution of Quality to Business Performance”, International Journal of Operations and Production Management, Vol. 16, No. 8, 1996, s. 44-62.
18. Fink, Gerhard, Wolfgang Koller, “Did Accession to the EU Affect Small and Large Ar-Ge FirmsDifferently? The Case of the Austrian Retail and Wholesale Sector”, European Integration online Papers (EIOP) Vol. 6 No: 9, 2002.
19. Günçavd×, Öner, Haluk Levent, Burç Ülengin, ústanbul Menkul K×ymetler Borsas×na Kay×tl× Firmalar×n Finansal Yap×lar×Q× Belirleyen Faktörler, Türkiye Bankalar Birliùi, Yay×n No: 209, 1999.
20. Hall, Bronwyn H., Katrin Vopel, “Innovation, Market Share, and Market Value”, june 1997, çevrimiçi: http://elsa.berkeley.edu/users/bhhall/papers/HallVopel97.pdf 28.07.2004
21. Hall, M., L. Weiss, “Firm Size and Profitability”, The Review of Economics and Statistics 49, vol 3., 1967 s. 319-331.
22. Hitt, Larin M., D. J. Wu, Xiaoge Zhou, “Investment in Enterprise Resource Planning: Business Impact and Productivity Measures”, Journal of Management Information Systems, vol. 19, No. 1, Summer 2002, s. 71-98.
23. Hoque, Zahirul, Lokman Mia, Manzurul Alam, “Market Competition, Computer Aided Manufacturing and Use of Multiple Performance Performance Measures: An Emprical Study”, British Accounting Review, n. 33, 2001, s. 23- 45.
24. Igne C. Kerssens-van, Drongelen, Jan Bilderbeek, “R&D Performance Measurement: More Than Choosing a set of Metrics”, R&D Management 29, 1, 1999, s. 35- 46.
25. Jacobson, Robert, “Unobservable Effects and Business Performance”, Marketing Science, V.9, Issue 1, 1990, s. 74-85.
26. Kabaday×, Ebru Tümer, “úületmelerdeki Üretim Performans ölçütlerinin Geliüimi, Özellikleri ve Sürekli Geliütirme ile úliükisi”, DoùXü Üniversitesi Dergisi, 2002/6, s. 61-75.
27. Kald, Magnus, Fredrik Nilsson: “Performance Measurement at Nordic Companies”, European Management Journal, 18, No. 1, 2000, s. 113-127.
28. La Porta, Rafael, Florancio Lopez-De-Silanes, “The Benefits of Privatization: Evidence From Mexico”, The Quarterly Journal of Economics, v. 114, n. 4, 1999, s. 1193-1242.
29. Lau, R.S.M., “How Does Research and Development Intensity Affect Business Performance”, South Dakota Business Review, Vol. LVII, N.1, September 1998, s. 1-8
30. Lima, Marcos A. M., Marcelo Resende, Lia Hasenclever, “Skill Enhancement Efforts and Firm Performance in the Brazilian Chemical Industry: An Exploratory Canonical Correlation Analysis-Research Note”, International Journal of Production Economics, Article in Press, Received 1 Dec. 2001; Accepted 1 March 2003.
31. Lirely, Roger L., Robert B. Weker, Philip L. Little, “An Evaluation of the effect of the 1986 tax Reform ACT on Risk Adjusted Measures of Corporate Tax Equity”, Accounting and Financial Studies Journal, Vol. 4, No: 1, 2000.
32. Luo, Yadong, Seung Ho Park, “Strategic Alignment and Performance of marketSeeking Mncs in China”, Strategic Management Journal 22, 2001, s. 141-155.
33. Maines, A. Lauren, Eli Bartov, Patricia M. Fairfield, D. Eric Hirst, Teresa E. Iannaconi, Russel Mallet, Catherine M. Schrand, Douglas J. Skinner, Linda Vincent: “Recommendations on Disclosure ofNonfinancial Performance Measures”, American Accounting Association Accounting Horizons, Vol. 16, No. 4, December 2002, s. 353-362.
34. Neily, Andy, “The Performance Measurement Revolution: Why Now and What Next?”, International Journal of Operations & Production Management, v. 19, Issue. 2, 1999, s. 205.
35. Wilkes, N., B.G.Dale, “Attitudes to self-assessment and quality awards: A study in small and medium- sized companies”, Total Quality Management, Vol. 9, No. 8, 1998, s. 731-739.
36. Oktay, Müjde, Ar-Ge Yapan Kobi’ler Açisindan Türkiye’deki Ar-Ge Ortami Üzerine Bazi Tespitler, ústanbul Sanayi Odas×, Gümrük Birliùi Dan×üma Ofisi, Yay×n no: 1998-8, Önsöz, Ekim 1998.
37. Opler, T., S. Titman, “Financial Distress and Corporate Performance”, Journal of Finance, XLIX (3), july 1994, s. 1015-1040.
38. Osborn, R.C., “Concentration and Profitability of Small Manufacturing Corporations”, Quarterly Review of Economics and Business 10, 1970, s. 15- 26.
39. Oya Erdil, Nihat Kaya, “Orta Büyüklükteki úületmelerde Pazar Odakl× Rekabetin Performans Üzerine Etkileri ve Bir Saha AraüW×rmas×”, D.E.Ü. úületme Fakültesi Dergisi, V. 3, No. 1, 2002, s. 31-44.
40. Robertson H.W., “A Construction Company’s Approach to Business Performance”, Total Quality Management, Vol. 8, Issue 2/3, June 97, s. 254-257.
41. Schmalenssee, R., “Intra- Industry Profitability Differences in US Manufacturing: 1953-1983”, Journal of Industrial Economics 37, 1989, s. 337-357.
42. Shaker A. Zahra, Jeffrey G. Covin, “Business Strategy, Technology Policy and Firm Performance”, Strategic Mangement Journal, Volume 14, Issue 6 (Sep., 1993), s. 451-478.
43. Shaker, A. Zahra, Jeffrey G. Covin, “Contextual Influences on the Corporate Entrepreneurship-Peformance Relationship: A Longitudinal Analysis”, Journal of Business Venturing 10, 1995, s. 43-58.
44. Terry Anthony Byrd, Douglas E. Turner, “An Exploratory Examination of the Relationship Between Flexible IT Infrastructure and Competitive Advantage”, Information and Management 39, 2001, s. 41-52.
45. Thatcher, Matt E., Jim R. Oliver, “The Impact of Technology Investments On a Firm’s Production Efficiency, Product Quality and productivity”, Journal of Management Information Systems, v. 18, n. 2, (October 1, 2001).
46. Toy, Norman, Arthur Stonehill, Lee Remmers, Richard Wright, Theo Beekhuisen, The Journal of Financial and Quantitative Analysis, volume 9, Issue 5, 1974 Proceedings (Nov., 1974), s. 875-886.
47. Winn, J., “Asset Productivity Turnaround: The Growth / Efficiency Challenge”, The Journal of Management Studies, 34 (4), 1997, s. 585-600.
48. Yoshiki Matsui, “Contribution of Manufacturing Departments to Technology Development: An Emprical Analysis for Machinery, Electrical and Electronics, and Automobile Plants in Japan”, International Journal of Production Economics 80, 2002, s. 185-197.
49. Yurdakul, M., “ Measuring Long Term Performance of a Manufacturing Firm Using the Analytic Network Process (ANP) Approach”, International Journal of Production Research, v. 41, n. 11, 2003, s. 2501-2529.