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STRATEJİK PERFORMANS ÖLÇMEDE DENGELİ SONUÇ KARTI: BİR SANAYİ İŞLETMESİNDE UYGULAMA

Year 2008, Issue: 25, 23 - 42, 01.05.2008

Veyis Naci Tanış M Fatih Güner

Abstract

İşletme performansının ölçülmesinde finansal ölçütler ağırlıklı geleneksel performans ölçme yöntemleri yaygınbir şekilde kullanılmıştır. 1980’li ve 1990’lı yılların ilk yarısında yöneticiler geleneksel yöntemleri yetersiz bularak yeni performans ölçme yöntemleri aramaya başlamışlardır. Finansal ölçütler ağırlıklı geleneksel performansölçme yöntemlerinin kısıtlarını ortadan kaldırmak amacıyla Dengeli Sonuç Kartı DSK yöntemi geliştirilmiştir.Bu çalışma DSK yönteminin bir KOBİ’de nasıl uygulanabileceğini ortaya koymayı amaçlamaktadır

Keywords

Performans ölçme stratejik yönetim dengeli sonuç kartı

References

  • Akgüç, Öztin (2002), Mali Tablolar Analizi, Arayış Yayınları, Genişletilmiş 10. Baskı, İstanbul
  • Amaratunga, Dilanthi, David Baldry ve Matjan Sarshar 2001, Process İmprovement Through Performance Measurement: The Balanced Scorecard Methodology ,Work Study, Volume 50- Number 5, s 179-188, 2001
  • Atkinson, A., Waterhouse, J. ve Wells, R. 1997, “A stakeholder approach to strategic performance measurement”, Sloan Management Review 38 (3): 25(13)
  • Barsky, Noah P. Ve Wayne G. Bremser 1999, “Performance measurement, budgeting and strategic implementation in the multinational enterprise”, Managerial Finance,Volume 25 Number2 pp3-15
  • Bean, LuAnn ve Bill D. Jarnagin 2002, “New Cost Priorities: Using a Balanced Scorecard Approach in Financial Reports”, The Journal of Corporate Accounting, s 55-62, March/April Calabro, Lori 2001, “On Balance”, The Magazine for Senior Financial Executives, s 73-76, February
  • Chan, Yee-Ching Lilian 2004, “Performance Measurement and Adoption of Balanced Scorecards”, The International Journal of Public Sector Management, Vol. 17 No. 3 s. 204-221
  • Cullen, John, John Joyce, Trevor Hassal ve Mick Broadbent 2003, “Quality in Higher Education: From Monitoring to Management”, Quality Assurance in Education, Volume 11 – Number 1, s. 5-14
  • Davis, Stan ve Tom Albright 2004, ”An Investigation of the Effect of Balanced Scorecard Implementation on Financial Performance”, Management Accounting Research, 15, s 135-153
  • De Waal, Andre A. 2003, “The future of the Balanced Scorecard; an interview with Prof. Dr. Robert S. Kaplan”, Measuring Business Excellence, Vol. 7 No:1 pp 30-35
  • Epstein, Marc J. ve Priscilla S. Wisner 2001, “Using a Balanced Scorecard to Implement Sustainability”, Environmental Quality Management, s1-10, Winter
  • Frigo, Mark L. ve Kip R. Krumwiede 2000, “The Balanced Scorecard”, Strategic Finance, s. 50-54 January
  • Griffiths, John 2003, “Balanced Scorecard Use in New Zealand Goverment Departments and Crown Entities”, Australian Journal of Public Administration, 62(4), s 70-79, December
  • Ho, Shih-Jen Kathy ve Ruth B. McKay 2000, “Balanced Scorecard Two Perspective”, The CPA Journal, s 21- 25, March
  • Hoque, Z., James, W. 2000, “Linking Balanced Scorecard measures to size and market factors: impact on organizational performance”, Journal of Management Accounting Research, 12, p 1-17
  • Hornsby, Donavan D. ve Sidney Baxendale 2001, “Building a Balanced Scorecard for Entrepreneurs”, Journal of Cost Management, s.4-9 November-December
  • Kaplan, Robert S. ve David P. Norton 1999, Balanced Scorecard, Şirket Stratejisini Eyleme Dönüştürmek, Sistem Yayıncılık
  • Kaplan, Robert. S. ve David P. Norton. 2001, The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Pres
  • Kershaw, Russ ve, Susan Kershaw (2001), “Developing a Balanced Scorecard to Implement Strategy at St. Elsewhere Hospital”, Management Accounting Quarterly, s 28-35, Winter
  • Koçel, Tamer 1993, İşletme Yöneticiliği: Yönetici Geliştirme, Organizasyonu ve Davranışı, Beta Yayınları, İstanbul
  • Letza, Stephen R. 1996, “The design and implementation of the balanced business scorecard”, Business Process Re-engineering and Management Journal, Volume 2 No 3 pp 54-76
  • Malmi, Teemu 2001, “Balanced Scorecard in Finnish Companies: A Research Note”, Management Accounting Research, 12, s 207-220
  • Mearns, Kathryn ve Jon Ivar Havold 2003, “Occupational Health and Safety and the Balanced Scorecard”, The TQM Magazine, Volume 15- Number 6, s 408-423
  • Neely, Andy 1999, “The Performance Measurement Revolution: Why Now and What Next?”, International Journal of Operations and production Management, Vol. 19, No:2, p 205-228
  • Niven, Paul R. (2002), Balanced scorecard step by step, John Wiley and Sons Inc., Norreklit, H. 2000, “The balance on the balanced scorecard a critical analysis of some of its assumptions”, Management Accounting Research, 11 (1), p 65-88
  • Otley, David 1999, “Performance management: a framework for management control systems research”, Management Accounting Research, 10, 363-382
  • Ölçer, Ferit 2005, “Dengeli Stratejik Performans Ölçüm Ve Yönetim Sistemi’nin (Balanced Scorecard) Tasarımı Ve Uygulanması”, Amme İdaresi Dergisi, Sayı:2 Cilt:38, Sayfa 89-134
  • Palmer, R.J. 1992, “Strategic Goals and Objectives and the Design of Strategic Management Accounting Systems”, Advances Management Accounting, 1, p.179-204,1992
  • Pineno, Charles J. 2002, “The balanced scorecard: An incremental approach model to health care management”, Journal of Health Care Management, Summer
  • Ritter, Michael (2003), “The use of balanced scorecard in the strategic management of corporate communication”, Corporate Communications: An International Journal, Volume 8 Number 1, ss 44-59
  • Sanger, Mark 1998, “Supporting the balanced scorecard”, Work Study, Volume 47 Number 6 ss 197-200
  • Spicer, B.H. 1992, The Resurgence of Cost and Management Accounting; A review of Some Recent Developments in Practise, Theories and Case Research methods”, Management Accounting Research, 3, 1-37
  • Storey, Anne 2002, “Performance Management in Schools: could the Balanced Scorecard help?” School Leadership and Management, Vol. 22 No. 3 pp321-338
  • Tsang, Albert H.C. 1998, “A Strategic Approach to Managing Maintenance Performance”, Journal of Quality in Maintenance Engineering, Vol.4 No.2, pp 87-94, 1998
  • Walker,Kenton B. 1996, “Corporate performance reportin revisited-the balanced scorecard and dynamic management reporting”, Industrial Management and Data Systems, 96/3, pp 24-30
  • Walker, Garret ve Randall Macdonald 2001, “Designing and Implementing an HR Scorecard”, Human Resource Management, Vol. 40 – No.4, s 365-377, 2001, Winter
  • Zelman, William N., George H. Pink ve Catherine B. Matthias 2003, “Use of the Balanced Scorecard in Health Care”, Journal of Health Care Finance, s.1-16 Summer

Year 2008, Issue: 25, 23 - 42, 01.05.2008

Veyis Naci Tanış M Fatih Güner

Abstract

Traditional performance measures which are financial based are used broadly in order to measure company performance. During the 1980s and early 1990s managers began to reject financial measures and searched for newperformance measurement systems. BSC was developed in order to eliminate the constraints of financial basedtraditional performance measures. This study aims to find out how balanced scorecard concept can be appliedin a small business

Keywords

Performance measurement strategic management balanced scorecard

References

  • Akgüç, Öztin (2002), Mali Tablolar Analizi, Arayış Yayınları, Genişletilmiş 10. Baskı, İstanbul
  • Amaratunga, Dilanthi, David Baldry ve Matjan Sarshar 2001, Process İmprovement Through Performance Measurement: The Balanced Scorecard Methodology ,Work Study, Volume 50- Number 5, s 179-188, 2001
  • Atkinson, A., Waterhouse, J. ve Wells, R. 1997, “A stakeholder approach to strategic performance measurement”, Sloan Management Review 38 (3): 25(13)
  • Barsky, Noah P. Ve Wayne G. Bremser 1999, “Performance measurement, budgeting and strategic implementation in the multinational enterprise”, Managerial Finance,Volume 25 Number2 pp3-15
  • Bean, LuAnn ve Bill D. Jarnagin 2002, “New Cost Priorities: Using a Balanced Scorecard Approach in Financial Reports”, The Journal of Corporate Accounting, s 55-62, March/April Calabro, Lori 2001, “On Balance”, The Magazine for Senior Financial Executives, s 73-76, February
  • Chan, Yee-Ching Lilian 2004, “Performance Measurement and Adoption of Balanced Scorecards”, The International Journal of Public Sector Management, Vol. 17 No. 3 s. 204-221
  • Cullen, John, John Joyce, Trevor Hassal ve Mick Broadbent 2003, “Quality in Higher Education: From Monitoring to Management”, Quality Assurance in Education, Volume 11 – Number 1, s. 5-14
  • Davis, Stan ve Tom Albright 2004, ”An Investigation of the Effect of Balanced Scorecard Implementation on Financial Performance”, Management Accounting Research, 15, s 135-153
  • De Waal, Andre A. 2003, “The future of the Balanced Scorecard; an interview with Prof. Dr. Robert S. Kaplan”, Measuring Business Excellence, Vol. 7 No:1 pp 30-35
  • Epstein, Marc J. ve Priscilla S. Wisner 2001, “Using a Balanced Scorecard to Implement Sustainability”, Environmental Quality Management, s1-10, Winter
  • Frigo, Mark L. ve Kip R. Krumwiede 2000, “The Balanced Scorecard”, Strategic Finance, s. 50-54 January
  • Griffiths, John 2003, “Balanced Scorecard Use in New Zealand Goverment Departments and Crown Entities”, Australian Journal of Public Administration, 62(4), s 70-79, December
  • Ho, Shih-Jen Kathy ve Ruth B. McKay 2000, “Balanced Scorecard Two Perspective”, The CPA Journal, s 21- 25, March
  • Hoque, Z., James, W. 2000, “Linking Balanced Scorecard measures to size and market factors: impact on organizational performance”, Journal of Management Accounting Research, 12, p 1-17
  • Hornsby, Donavan D. ve Sidney Baxendale 2001, “Building a Balanced Scorecard for Entrepreneurs”, Journal of Cost Management, s.4-9 November-December
  • Kaplan, Robert S. ve David P. Norton 1999, Balanced Scorecard, Şirket Stratejisini Eyleme Dönüştürmek, Sistem Yayıncılık
  • Kaplan, Robert. S. ve David P. Norton. 2001, The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Pres
  • Kershaw, Russ ve, Susan Kershaw (2001), “Developing a Balanced Scorecard to Implement Strategy at St. Elsewhere Hospital”, Management Accounting Quarterly, s 28-35, Winter
  • Koçel, Tamer 1993, İşletme Yöneticiliği: Yönetici Geliştirme, Organizasyonu ve Davranışı, Beta Yayınları, İstanbul
  • Letza, Stephen R. 1996, “The design and implementation of the balanced business scorecard”, Business Process Re-engineering and Management Journal, Volume 2 No 3 pp 54-76
  • Malmi, Teemu 2001, “Balanced Scorecard in Finnish Companies: A Research Note”, Management Accounting Research, 12, s 207-220
  • Mearns, Kathryn ve Jon Ivar Havold 2003, “Occupational Health and Safety and the Balanced Scorecard”, The TQM Magazine, Volume 15- Number 6, s 408-423
  • Neely, Andy 1999, “The Performance Measurement Revolution: Why Now and What Next?”, International Journal of Operations and production Management, Vol. 19, No:2, p 205-228
  • Niven, Paul R. (2002), Balanced scorecard step by step, John Wiley and Sons Inc., Norreklit, H. 2000, “The balance on the balanced scorecard a critical analysis of some of its assumptions”, Management Accounting Research, 11 (1), p 65-88
  • Otley, David 1999, “Performance management: a framework for management control systems research”, Management Accounting Research, 10, 363-382
  • Ölçer, Ferit 2005, “Dengeli Stratejik Performans Ölçüm Ve Yönetim Sistemi’nin (Balanced Scorecard) Tasarımı Ve Uygulanması”, Amme İdaresi Dergisi, Sayı:2 Cilt:38, Sayfa 89-134
  • Palmer, R.J. 1992, “Strategic Goals and Objectives and the Design of Strategic Management Accounting Systems”, Advances Management Accounting, 1, p.179-204,1992
  • Pineno, Charles J. 2002, “The balanced scorecard: An incremental approach model to health care management”, Journal of Health Care Management, Summer
  • Ritter, Michael (2003), “The use of balanced scorecard in the strategic management of corporate communication”, Corporate Communications: An International Journal, Volume 8 Number 1, ss 44-59
  • Sanger, Mark 1998, “Supporting the balanced scorecard”, Work Study, Volume 47 Number 6 ss 197-200
  • Spicer, B.H. 1992, The Resurgence of Cost and Management Accounting; A review of Some Recent Developments in Practise, Theories and Case Research methods”, Management Accounting Research, 3, 1-37
  • Storey, Anne 2002, “Performance Management in Schools: could the Balanced Scorecard help?” School Leadership and Management, Vol. 22 No. 3 pp321-338
  • Tsang, Albert H.C. 1998, “A Strategic Approach to Managing Maintenance Performance”, Journal of Quality in Maintenance Engineering, Vol.4 No.2, pp 87-94, 1998
  • Walker,Kenton B. 1996, “Corporate performance reportin revisited-the balanced scorecard and dynamic management reporting”, Industrial Management and Data Systems, 96/3, pp 24-30
  • Walker, Garret ve Randall Macdonald 2001, “Designing and Implementing an HR Scorecard”, Human Resource Management, Vol. 40 – No.4, s 365-377, 2001, Winter
  • Zelman, William N., George H. Pink ve Catherine B. Matthias 2003, “Use of the Balanced Scorecard in Health Care”, Journal of Health Care Finance, s.1-16 Summer
There are 36 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Veyis Naci Tanış This is me

M Fatih Güner This is me

Publication Date May 1, 2008
Published in Issue Year 2008 Issue: 25

Cite

APA Tanış, V. N., & Güner, M. F. (2008). STRATEJİK PERFORMANS ÖLÇMEDE DENGELİ SONUÇ KARTI: BİR SANAYİ İŞLETMESİNDE UYGULAMA. Muhasebe Ve Denetime Bakış(25), 23-42.