TEMEL PERFORMANS GÖSTERGELERİ İLE KRİTİK BAŞARI FAKTÖRLERİ İLİŞKİSİ: BİR HAVAYOLU İŞLETMESİ UYGULAMASI

Year 2021, , 78 - 99, 01.07.2021

Hakan Cavlak

https://doi.org/10.14780/muiibd.960283

Cited By: 1

Abstract

Misyon ve vizyon, işletmelerin kendilerini nasıl tanımladıklarını, konumlandırdıklarını ve geleceğe ilişkin
hedeflerini en net şekilde ortaya koyan ifadelerdir. Bu ifadeler, işletme stratejilerinin ve hedeflerinin
oluşturulmasındaki temel unsurlardır. Belirtilen tüm bu unsurların gerçekleştirilmesi için bunların belirli
birtakım araçlar doğrultusunda takip edilmesi, izlenmesi ve değerlendirilmesi gerekmektedir. Bu noktada
kullanabilecek araçlar ise kritik başarı faktörleri (CSF’ler) ve temel performans göstergeleridir (KPI’lar).
CSF ve KPI, bu çalışmanın ana konusunu oluşturmaktadır. CSF, işletmelerin misyonu, vizyonu ve stratejileri
çerçevesinde oluşturduğu ve bu unsurların gerçekleşmesi için gerekli olan kilit faaliyet alanlarını temsil
etmektedir. Söz konusu bu kilit faktörler belirlendikten sonra ise CSF’lere bağlı KPI’ların oluşturulması
gerekmektedir. KPI’lar ise CSF’lerin, stratejilerin, vizyonun ve misyonun başarılmasına katkı sunan
faaliyetlerin gerçekleştirilmesinde temel uyarıcı göstergelerdir. Bu göstergeler, işletmelere hangi unsurların
düzeltilmesi ya da iyileştirilmesi gerektiği hususunda rehberlik sağlamaktadır. Çalışmada, KPI ve CSF başta
olmak üzere ilgili tüm unsurların özellikleri ve ilişkileri açıklanmakta ve açıklamalar bir hava yolu işletmesi
uygulaması üzerinden somutlaştırılmaktadır.

Keywords

Temel Performans Göstergesi, Kritik Başarı Faktörleri, KPI, CSF

References

• ACAR, D., Özçelik, H. (2011). Muhasebe Bilgi Kalitesini Etkileyen Kritik Başarı Faktörleri, Muhasebe ve Finansman Dergisi, (49): 10–23.
• ACCA. (2015). Advanced Performance Management, Berkshire, Kaplan Financial Limited.
• ALEXANDER, J. (2018). Financial Planning & Analysis and Performance Management, New Jersey, John Wiley & Sons Inc.
• ARMSTRONG, M. (2009). Armstrong’s Handbook of Performance Management, London, Kogan Page Limited. ATKINSON, Anthony A., Kaplan, Robert S., Matsumura, E. M. ve Young, S. M. (2012). Management Accounting: Information for Decision-Making and Strategy Execution, London, Pearson Education, Inc.
• ATRILL, P., McLaney, E. (2009). Management Accounting for Decision Makers, Harlow, Pearson Education Ltd. BAROUDI, R. (2010). KPI Mega Library, California, Rachad Baroudi.
• BAYRAKTAR, E., Efe, M. (2006). Kurumsal Kaynak Planlaması (ERP) Kurulum Süreci: Kritik Başarı Faktörleri, Yönetim Bilimleri Dergisi, 4(2): 91–109.
• BERGERON, B. P. (2018). Performance Management in Healthcare – From Key Performance Indicators to Balanced Scorecard, New York, CRC Press.
• BOURNE, M. (2008). Performance Measurement: Learning from the Past and Projecting the Future, Measuring Business Excellence, 12(4): 67-72.
• BRADLEY, L. (2016). “Assurance over Key Performance Indicators (KPIs)”, KPMG Insights, https://home. kpmg/xx/en/home/insights/2016/06/assurance-over-key-performance-indicators.html, (Erişim Tarihi: 10.11.2020).
• BROAD, M., Javadi, S. M. (2009). Modelling A Successful Performance Measurement System. Business & Economic Review, 1(1): 29–39.
• BULLEN, C. V., Rockart, J. F. (1981). A Primer on Critical Success Factors, Cambridge, Center for Information Systems Research Sloan School of Management Massachusetts Institute of Technology.
• CHAE, B. (Kevin). (2009). Developing Key Performance İndicators for Supply Chain: An İndustry Perspective, Supply Chain Management: An International Journal, 14(6): 422–428.
• CHANDI, R. (2009). Key Performance Indicators – Measuring Performance in the Oil & Gas EPC Industry, Delft University of Technology.
• COKINS, G. (2013). Strategic Business Management: From Planning to Performance, New York, Association of International Certified Professional Accountants-AICPA.
• DADASHZADEH, M. (1989). Teaching MIS Concepts to MBA students: A Critical Success Factor Approach, Journal of Information Systems Education, 1(4): 11-16.
• DARBY, S. (2015). “Project Measurement: Introducing KPIs and KRIs”, https://www.linkedin.com/pulse/ project-measurement-introducing-kpis-kris-shelia-darby, (Erişim Tarihi: 11.11.2020).
• DAVID, F. R., David, F. R. (2017). Strategic Management: Concepts and Cases, Harlow, Pearson Education Ltd. DRURY, C. (2018). Management and Cost Accounting, Hampshire, Cengage Learning.
• ECKERSON, W. W. (2006). Performance Dashboards: Measuring, Monitoring and Managing Your Business, New Jersey, John Wiley & Sons Inc.
• EMMANUEL, C., Otley, D. ve Merchant, K. (1990). Accounting for Management Control, Boston, MA, Springer US, https://doi.org/10.1007/978-1-4899-6952-1
• FRANCESCHINI, F., Galetto, M. ve Maisano, D. (2007). Management by Measurement – Designing Key Indicators and Performance Measurement Systems, Heidelberg, Springer-Verlag Berlin Heidelberg.
• FRITZENSCHAFT, T. (2014). Critical Success Factors of Change Management, Wiesbaden, Springer Fachmedien Wiesbaden, https://doi.org/10.1007/978-3-658-04549-4
• GALLIERS, R. D., Leidner, D. E. ve Simeonova, B. (2020). Strategic Information Management – Theory and Practice, New York, Routledge.
• GARRETT, K. (2020). “Performance Indicators”, www.accaglobal.com/us/en/student/exam-support-resources/ professional-exams-study-resources/strategic-business-leader/technical-articles/performanceindicators. html, (Erişim Tarihi: 08.11.2020).
• GHALAYINI, A. M., Noble, J. S. ve Crowe, T. J. (1997). An Integrated Dynamic Performance Measurement System for Improving Manufacturing Competitiveness, International Journal of Production Economics, (48): 207–225.
• HAWKINS, B., Pavone, R. (2006). Network Management Architecture Supporting Today’s IT Service Delivery, CISCO TECNMS Report.
• HILL, M. (2020). “Critical Success Factors for Your Business”, BDO Insights – Advisory, www.bdo.nz/en-nz/ advisory/critical-success-factors-for-your-business, (Erişim Tarihi: 10.11.2020).
• HOWELL, M. T. (2010). Critical Success Factors Simplified – Implementing the Powerful Drivers of Dramatic Business Improvement, New York, CRC Press.
• HUMAN RESOURCES DEVELOPMENT WORKING GROUP, LABOUR AND SOCIAL PROTECTION NETWORK, & ASIA-PACIFIC ECONOMIC COOPERATION. (2007). Developing Key Performance Indicators and Productivity/Performance Benchmarks for Performance Based Remuneration Systems Report, Malaysia.
• ISHAQ BHATTI, M., Awan, H. M. ve Razaq, Z. (2014). The key performance indicators (KPIs) and their impact on overall organizational performance, Quality & Quantity, 48(6): 3127–3143.
• JITURI, S. (2018). A Methodology to Satisfy Key Performance Indicators for Successful ERP Implementation in Small and Medium Enterprises, International Journal of Innovation, Management and Technology, 9(2): 79–84.
• KAYDOS, W. (1999). Operational Performance Measurement: Increasing Total Productivity, Florida, CRC Press.
• KERZNER, H. (2017). Project Management Metrics, KPIs and Dashboards: A Guide to Measuring and Monitoring Project Performance, New York, John Wiley & Sons Inc.
• KHAN, M. Y. ve Jain, P. K. (2013). Management Accounting – Text, Problems and Cases, New Delhi, McGraw Hill Education (India) Private Limited.
• KLEINDIENST, B. (2017). Performance Measurement und Management, Wiesbaden, Springer Fachmedien Wiesbaden.
• KLIPFOLIO. (2020). “What Is a KPI?”, www.klipfolio.com/resources/articles/what-is-a-key-performanceindicator, (Erişim Tarihi: 15.11.2020).
• KOENEMANN, K. (2014). “Do Your KPIs Indicate If You Are Winning or Losing?”, www.tbmcg.com/resources/ blog/kpis-indicate-winning-losing, (Erişim Tarihi: 08.11.2020).
• KÖYLÜOĞLU, B. (2017). “KPI ve Performans Göstergeleri Gerçeği”, Stratejik Yönetim ve Kurumsal Finans Üzerine Düşünceler, https://www.stratejivefinans.com/kpi-ve-performans-gostergeleri-gercegi, (Erişim Tarihi: 08.11.2020)
• KPMG (2018). “Trust Your Decisions. Have Confidence in Your Data and Analytics”, Reporting & Analytics – KPI’s and Dashboarding, 2018, https://home.kpmg/be/en/home/insights/2018/04/reporting-analyticskpi- and-dashboarding.html, (Erişim Tarihi: 11.11.2020)
• LI, W. S. (2018). Strategic Management Accounting, Singapore, Springer Singapore.
• LIND, P. (2015). Monitoring Business Performance, New York, Routledge.
• LJUNGLOF, J., Nisser, H. (2017). KPIs in a service organization – A case study of Axfood IT, Uppsala University. MARR, B. (2014). 25 need-to-know key performance indicators, Harlow, Pearson Education Ltd.
• MARR, B. (2020). “What Is the Difference between Key Performance Indicators (KPIs) and Critical Success Factors (CSFs)?”, https://bernardmarr.com/default.asp?contentID=1406, (Erişim Tarihi: 08.11.2020).
• MAZLUM, A. R. (2017). Determining of Key Performance Indicators in Business, İstanbul Ticaret Üniversitesi Dış Ticaret Enstitüsü (Tartışma Metinleri), 1–18.
• McNAIR, C. J., Merchant, K. (2020). Management Accounting: An Integrative Approach, New Jersey, John Wiley & Sons Ltd.
• McWATTERS, C. S. ve Zimmerman, J. L. (2016). Management Accounting in a Dynamic Environment, New York, Routledge.
• MORRISON, M. (2016). “Critical Success Factors (CSF’s) Made Easy: A Step by Step Guide”, RapidBI, https:// rapidbi.com/criticalsuccessfactors, (Erişim Tarihi: 11.11.2020).
• PACIFIC CREST GROUP. (2012). Applying Key Performance Indicators to Build Your Business, Larkspur, Pacific Crest Group.
• PARKER, J. E. (2014). KPIs for Agile Project Managers and Business Analysts, Enfocus Solutions Inc..
• PARMENTER, D. (2011a). The Leading-Edge Manager’s Guide to Success: Strategies and Better Practices, New Jersey, John Wiley & Sons Inc.
• PARMENTER, D. (2011b). Winning CFOs: Implementing and Applying Better Practices, New Jersey, John Wiley & Sons Inc.
• PARMENTER, D. (2015). The New Thinking on KPIs, New York, IBM Corporation Software Group.
• PARMENTER, D. (2020). Key Performance Indicators: Developing, Implementing and Using Winning KPIs, New Jersey, John Wiley & Sons Inc.
• PROCTOR, R. (2012). Managerial Accounting: Decision Making and Performance Management, Harlow, Pearson Education Ltd.
• PROFILETREE. (2020). “KPI: All You Need to Know and What It Stands For”, https://profiletree.com/all-youneed- to-know-about-kpi, (Erişim Tarihi: 11.11.2020).
• ROCKART, J. F. (1979). Chief Executives Define Their Own Data Needs, Harvard Business Review, 57(2): 81- 93.
• RODRIGUEZ, R. R., Saiz, J. J. A. ve Bas, A. O. (2009). Quantitative relationships between key performance indicators for supporting decision-making processes, Computers in Industry, 60(2): 104–113.
• SHACKLETON, C. (2007). Developing Key Perfomance Indicators for Corporate Communication in the Information Technology Industry, University of Pretoria.
• SIMS, A. (2013). Enterprise Strategy, Financial Management, 45–48.
• SKIBNIEWSKI, M. J. ve Ghosh, S. (2009). Determination of Key Performance Indicators with Enterprise Resource Planning Systems in Engineering Construction Firms, Journal of Construction Engineering and Management, 135(10): 965–978.
• SOUSA, J. M. E. (2004). “Definition and Analysis of Critical Success Factors for ERP Implementation Projects”, Universitat Politècnica de Catalunya.
• TCii STRATEGIC AND MANAGEMENT CONSULTANTS. (2011). “Key Performance Indicators (KPIs) – What They Are And What They Do”, www.mondaq.com/uk/operational-performance-management/140520/ key-performance-indicators-kpis-what-they-are-and-what-they-do, (Erişim Tarihi: 01.11.2020).
• VACHNADZE, R. (2016). Prioritization of Performance Measures Using Analytic Hierarchy Process, International Journal of the Analytic Hierarchy Process, 8(3): 490–501.
• WHEELEN, T. L., Hunger, J. D., Hoffman, A. N. ve Bamford, C. E. (2018). Strategic Management and Business Policy, Harlow, Pearson Education Ltd.
• WITCHER, B. J. (2020). Absolute Essentials of Strategic Management, Oxon, Routledge.
• WU, H.-Y. (2012). Constructing a strategy map for banking institutions with key performance indicators of the balanced scorecard, Evaluation and Program Planning, 35(3): 303–320.