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PERFORMANS ÖLÇÜMÜNDE DENGELİ SONUÇ KARTI UYGULAMASI

Year 2015, Issue: 1, 55 - 85, 25.11.2015

Abstract

Bu çalışmada stratejik yönetim sürecinde performans ölçümünün rolünün vurgulanması ve dengeli sonuç kartı yönteminin performans ölçümüne ve dolayısı ile stratejik yönetim sürecine katkısının vurgulanması amaçlanmaktadır. Bu amaçla bilimsel yazın taranarak yöntem ve yöntemin uygulama aşamaları ile ilgili detaylı bilgilere yer verilmektedir. Stratejik yönetim uygulamalarında başarıya ulaşılması, stratejik planlama sürecinde ve kaynak tahsisi kararlarında organizasyonun misyonunun ve vizyonunun temel alınması ve stratejilerin uygulanması sonucu elde edilen sonuçların değerlendirilerek, elde edilen performans bilgisinin karar alma süreçlerinde kullanılması ile mümkün olacaktır. Bu nedenle finansal performans göstergeleri ile finansal olmayan performans göstergelerini; organizasyonun maddi varlıkları ile maddi olmayan varlıklarını bir arada ele alan ve performans yönetimi ile ilgili çalışmaları organizasyonun stratejik hedefleri üzerine kuran dengeli sonuç kartı yöntemi performans ölçümünden beklenen işlevleri  yerine getirmede ön plana çıkmaktadır. Dengeli sonuç kartı yönteminin dört temel boyutu ele alınarak kritik başarı faktörlerinin belirlenmesi, strateji haritalarının oluşturularak çalışanların belirlenen vizyon, misyon ve stratejik amaçlar doğrultusunda faaliyet planlarını oluşturması ve bu doğrultuda bireysel amaçlar ile kurumsal amaçlar arasında bağlantının kurulması organizasyonların başarısına katkı sağlayacaktır.  Sonuç olarak,  her ne kadar dengeli sonuç kartı yönteminin kullanımı beraberinde bazı sınırlılıkları da getirse de finansal olan ve finansal olmayan performans boyutlarını dikkate alması, strateji odaklı yapısı, performansı tüm yönleriyle ele alması, yöneticilerin ve çalışanların kritik başarı faktörlerine odaklanmasına aracılık etmesi, geçmiş odaklı değil gelecek odaklı ve yenilikçi bir anlayış getirmesi sebepleri ile günümüz rekabet koşullarında kurumların kullanabilecekleri etkili bir araç niteliği taşımaktadır.  


References

  • • AKAL, Z., (2003), “Performans Kavramları ve Performans Yönetimi” http://www.ydk.gov.tr/seminerler/performans_yonetimi/performans_yonetimi.htm
  • • AKAL, Z., (2005), İşletmelerde Performans Ölçüm ve Denetimi, Çok Yönlü Performans Göstergeleri, Ankara: MPM Yayınları.
  • • AMARATUNGA, D. ve BALDRY, D., (2002), “Moving from Performance Measurement to Performance Management”, Facilities, 20, V-VI, 217-223.
  • • BEAN, L. ve JARNAGIN B. D., (2002), “New Cost Priorities: Using a Balanced Scorecard Approach in Financial Reports”, The Journal of Corporate Accounting, 13, 55-62.
  • • BEKMEZCİ, M., (2010), “Stratejik Bir Yönetim Yaklaşımı Olan Dengeli Başarı Göstergesi (Balanced Scorecard)’nin Türkiye’nin En Büyük 500 Firmasına Uygulanması”, Yönetim Bilimleri Dergisi (Journal of Administrative Sciences), 8, 2, 205-227.
  • • BERTAN, S., (2009), “Otel İşletmelerinde Yönetim Aracı Olarak Kurumsal Karne”, Journal of Yasar University,4, 16, 2525-2538.
  • • BITITCI, Ü. S., ALLAN S. C., LIAM, M., (1997), “Techniques Integrated Performance Measurement Systems: An Audit and Development Guide”, The TQM Magazine, 9, I, 46-53.
  • • BUCKINGHAM, M., COFFMAN, C., (1999), First Break all the Rules, New York: Simon and Schuster.
  • • CIALDINI, R. B., (2001), “Harnessing the Science of Persuasion”, Harward Business Review, 79, 9, 72-79.
  • • COŞKUN, A., (2006), “Stratejik Performans Yönetiminde Performans Karnesi Kullanımı: Türkiye’deki Sanayi İşletmeleri Üzerine Bir Araştırma”, MÖDAV Muhasebe Bilim Dünyası Dergisi, 8, 1, 127-153.
  • • DAFT, R. L., (1997), Management, Orlando: Dryden Press.
  • • DIAMOND, J., (2005), Establishing a Performance Management Framework for Government, Erişim Tarihi: 4 Haziran 2008, http://imf.org/external/pubs/ft/wp/2005/wp0550.pdf.
  • • EPSTEIN, M. J. ve WISNER, P. S., (2001), “Using a Balanced Scorecard to Implement Sustainability”, Environmental Quality Management, 11, 1-10.
  • • GHALAYINI, A. M. ve NOBLE J. S., (1996), “The Changing Basis of Performance Measurement”, International Journal of Operations and Production Management, 16, VIII, 63-80.
  • • GOOIJER, J., (2000), “Designing a Knowledge Management Performance Framework”, Journal of Knowledge Management, 4, IV, 303-310.
  • • GÖZTÜR, E., (2000), Performans Yönetim Sistemi ve Amaçlara Göre Yönetim, Yayınlanmamış Yüksek Lisans Tezi, İstanbul: Yıldız Teknik Üniversitesi Sosyal Bilimler Enstitüsü.
  • • GRIFFITHS, J., (2003), “Balanced Scorecard Use in New Zealand Goverment Departments and Crown Entities”, Australian Journal of Public Administration, 62, IV, 70-79.
  • • GÜNER, F., (2008), “Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10, 1, 247 – 265.
  • • HO, S. K. ve MCKAY, R. B., (2002), “Balanced Scorecard Two Perspective”, The CPA Journal, 72, 3, 21-25.
  • • HODGETTS, R. M. ve LUTHANS, F., (1996), International Management, USA: McGraw-Hill Company.
  • • KAPLAN, R. ve NORTON, D., (1992), “The Balanced Scorecard - Measures That Drive Performance”, Harvard Business Review, 70, I, 71-79.
  • • KAPLAN, R. ve NORTON, D., (1996a), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, 74, I,75-85.
  • • KAPLAN, R. ve NORTON, D., (1999), Balanced Scorecard, Şirket Stratejisini Eyleme Dönüştürmek, (Çeviren: Serra Egeli), İstanbul: Sistem Yayıncılık.
  • • KAPLAN, R. ve NORTON, D., (2000), “Having Trouble with Your Strategy? Then Map It”, Harvard Business Review, 78, V, 167-176.
  • • KAPLAN, R. ve NORTON, D., (2001), “Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I”, Accounting Horizons, 15, 1, 87-104.
  • • KAPLAN, R. ve NORTON, D., (2001a), The Strategy-Focused Organization, Boston, MA: Harvard Business School Press.
  • • KAPLAN, R. ve NORTON, D., (2004a), Strategy Maps: Converting Intangible Assets into Intangible Outcomes, Boston, MA: Harvard Business School Press.
  • • KAPLAN, R. ve NORTON, D., (2004b), “Plotting Success with Strategy Maps”, Optimize, 2, 61-64.
  • • KAPLAN, R. ve NORTON, D., (2004c), “How Strategy Maps Frame an Organization’s Objectives”, Financial Executive, 20, II, 40-45.
  • • KARACA, Y. ve DEMİRTAŞ, M., (2010), “E-Tedarik Sistemlerinin İşletme Performansına Etkisi ve Dengeli Skor Kart İle Performans Ölçümü”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 6, 11, 47-62.
  • • KENNERLEY, M. ve NEELY, A., (2002), “A Framework of the Factors Affecting the Evalution of Performance Measurement Systems”, International Journal of Operations & Production Management, 22, XI, 1222-1245.
  • • KERR, D. L., (2002), “The Balanced Scorecard in the Public Sector”, Performance Magazine, 1, VIII, 4-9.
  • • KERSHAW, R. ve KERSHAW, S., (2001), “Developing a Balanced Scorecard to Implement Strategy at St. Elsewhere Hospital”, Management Accounting Quarterly, Winter, 28-35.
  • • KILININÇ, İ., MESCİ, M. ve GÜLER, Y., (2008), “Dengeli Ölçüm Kartının (Balanced Scorecard) Alanya'daki Dört ve Beş Yıldızlı Otel İşletmelerinde Uygulanabilirliğine Yönelik Bir Araştırma”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 22, 157-175.
  • • KLOOT, L. ve MARTIN, J., (2000), “Strategic Performance Management: A Balanced Approach to Performance Management Issues in Local Government, Management Accounting Research, 11, 231-251.
  • • KOÇEL, T., (2003), İşletme Yöneticiliği: Yönetici Geliştirme, Organizasyonu ve Davranışı, İstanbul: Beta Yayınları.
  • • LETZA, S. R., (1996), “The Design and Implementation of the Balanced Business Scorecard”, Business Process Re-engineering and Management Journal, 2, III, 54-76.
  • • LOCKE, E. A., (2000), Motivation by Goal Setting, Handbook of Organizational Behavior, (Editör: R. Golembiewski), New York: Marcel Dekker.
  • • MAGRETTA, J., (2002), “Why Business Models Matter?”, Harvard Business Review, May, 86-92.
  • • MALINA, A. M. ve SELTO, F. H., (2004), “Choice and Change of Measures in Performance Measurement Models”, Management Accounting Research, 15, 441-469.
  • • MARR, B. ve NEELY, A., (2003), “Automating the Balanced Scorecard – Selection Criteria to Identify Appropriate Software Applications”, Measuring Business Excellence, 7, III, 29-36.
  • • MCADAM, R. ve WALKER, T., (2003), “An Inquiry into Balanced Scorecard within Best Value Implemantation in UK Local Goverment”, Public Administration, 81, IV, 873-892.
  • • MCNAMARA, C., (2005), “Performance Management: Benefits and Concerns”, Erişim Tarihi: 2 Ocak 2008, http://www.mapnp.org/library/perf_mng/benefits.htm
  • • MEARNS, K. ve HAVOLD, J. I., (2003), “Occupational Health and Safety and the Balanced Scorecard”, The TQM Magazine, 15, VI, 408-423.
  • • MUETZ, P., (2002), “A Balanced Scorecard Approach to Performance Measurement”, Erişim Tarihi: 1 Eylül 2008, Government Finance R eview, http://www.allbusiness.com/management/benchmarking/174647-1.html
  • • NIVEN, P. R., (2002), Balanced Scorecard Step by Step, New York: John Wiley and Sons Inc.
  • • NIVEN, P. R., (2003), Balanced Scorecard Step-by-Step for Government and Nonprofit Agencies, New York: John Wiley and Sons, Inc.
  • • NORTON D., (2001), The HR Scorecard, Boston: Harvard Business School Press.
  • • O’MARA, C. E., PAUL W. H. , ROSS L. C., (1998), Performance Measurement and Strategic Change, Managing Service Quality, 8, 178-182.
  • • OSBORNE, D. ve GAEBLER, T., (1992), Reinventing Government, New York: Plume.
  • • OTLEY, D., (1999), “Performance Management: A Framework for Management Control Systems Research”, Management Accounting Research, 10, 363-382.
  • • ÖLÇER, F., (2005), “Dengeli Stratejik Performans Ölçüm ve Yönetim Sistemi’nin (Balanced Scorecard) Tasarımı ve Uygulanması”, Amme İdaresi Dergisi, 2, 38, 89-134.
  • • PARKER, C., (2000), “Performance Measurement”, Work Study, 49, 2, 63-66.
  • • PHILLIPS, P. A., (1999), “Hotel Performance and Competitive Advantage: A Contingency Approach”, International Journal of Contemporary Hospitality Management, 11, VII, 359-365.
  • • PINENO, C. J., (2002), “The Balanced Scorecard: An Incremental Approach Model to Health Care Management”, Journal of Health Care Finance, 28, 4, 69-80.
  • • PLANTZ M. C., GREENWAY M. T. ve HENDRICKS, M., (1997), Outcome Measurement: Showing Results in the Nonprofit Sector, Using Performance Measurement to Improve Public and Nonprofit Programs, New Directions for Evaluation, (Editör: K.E.Newcomer), San Francisco: Jossey-Bass.
  • • POISTER, H., (2003), Measuring Performance in Public and Nonprofit Organizations, San Francisco, CA: Jossey- Bass.
  • • RITTER, M., (2003), “The Use of Balanced Scorecard in the Strategic Management of Corporate Communication, Corporate Communications: An International Journal, 8, I, 44-59.
  • • SANGER, M., (1998), “Supporting the Balanced Scorecard”, Work Study, 47, VI, 197-200.
  • • SPECKBACHER, G., BISCHOF, J. ve PFEIFFER, T., (2003), “A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries”, Management Accounting Research, 14, 361-387.
  • • SPICER, B. H., (1992), “The Resurgence of Cost and Management Accounting: A Review of Some Recent Developments in Practice, Theories and Case Research Methods”, Management Accounting Research, 3, 1-37.
  • • STOREY, A., (2002), “Performance Management in Schools: Could the Balanced Scorecard Help?”, School Leadership and Management, 22, III, 321-338.
  • • ŞİMŞEK, M. ve Nursoy M., (2002), Toplam Kalite Yönetiminde Performans Ölçme (Örnek Uygulamalar), İstanbul: Hayat Yayıncılık.
  • • WALKER, G. ve RANDALL, M., (2001), Designing and Implementing an HR Scorecard, Human Resource Management, 40, IV, 365-377.

BALANCED SCORE CARD APPLICATION IN PERFORMANCE MEASUREMENT

Year 2015, Issue: 1, 55 - 85, 25.11.2015

Abstract

In this study, it is aimed to emphasize the role of performance measurement in the strategic management proces and the contribution of balanced score card to performance measurement and correspondingly to strategic management process. Accordingly, the detailed information about the process and its implementation is given by literature review.  Success in strategic management will be possible with strategic planning process and resource allocation decisions based on the organization's mission and vision; evaluation of the results of strategy implementations and the use of performance knowledge in the decision-making processes.  Balanced scorecard method, which considers non-financial – financial performance indicators and the organization's financial and intangible assets together, builds performance management studies upon organization’s strategic goals. For this reason, this method is expected to stand in the forefront in fulfilling the functions of performance measurements. Determining key critical success factors by considering the four basic dimension of balanced scorecard method, establishing action plans on defined vision, mision and strategic objecitives, creating strategy maps and linking personel objecitives with organisational objectives will contribute to the success of organizations.  As a result, although there are some restrictions about the implementation of balanced score card, it is an efficient tool for the institutions in today’s competitive environment since it is innovative, takes financial and non-financial performance measurement into account, has strategy-oriented structure, helps managers and staff to focus on critical success factors and focusses on the future instead of past.  

References

  • • AKAL, Z., (2003), “Performans Kavramları ve Performans Yönetimi” http://www.ydk.gov.tr/seminerler/performans_yonetimi/performans_yonetimi.htm
  • • AKAL, Z., (2005), İşletmelerde Performans Ölçüm ve Denetimi, Çok Yönlü Performans Göstergeleri, Ankara: MPM Yayınları.
  • • AMARATUNGA, D. ve BALDRY, D., (2002), “Moving from Performance Measurement to Performance Management”, Facilities, 20, V-VI, 217-223.
  • • BEAN, L. ve JARNAGIN B. D., (2002), “New Cost Priorities: Using a Balanced Scorecard Approach in Financial Reports”, The Journal of Corporate Accounting, 13, 55-62.
  • • BEKMEZCİ, M., (2010), “Stratejik Bir Yönetim Yaklaşımı Olan Dengeli Başarı Göstergesi (Balanced Scorecard)’nin Türkiye’nin En Büyük 500 Firmasına Uygulanması”, Yönetim Bilimleri Dergisi (Journal of Administrative Sciences), 8, 2, 205-227.
  • • BERTAN, S., (2009), “Otel İşletmelerinde Yönetim Aracı Olarak Kurumsal Karne”, Journal of Yasar University,4, 16, 2525-2538.
  • • BITITCI, Ü. S., ALLAN S. C., LIAM, M., (1997), “Techniques Integrated Performance Measurement Systems: An Audit and Development Guide”, The TQM Magazine, 9, I, 46-53.
  • • BUCKINGHAM, M., COFFMAN, C., (1999), First Break all the Rules, New York: Simon and Schuster.
  • • CIALDINI, R. B., (2001), “Harnessing the Science of Persuasion”, Harward Business Review, 79, 9, 72-79.
  • • COŞKUN, A., (2006), “Stratejik Performans Yönetiminde Performans Karnesi Kullanımı: Türkiye’deki Sanayi İşletmeleri Üzerine Bir Araştırma”, MÖDAV Muhasebe Bilim Dünyası Dergisi, 8, 1, 127-153.
  • • DAFT, R. L., (1997), Management, Orlando: Dryden Press.
  • • DIAMOND, J., (2005), Establishing a Performance Management Framework for Government, Erişim Tarihi: 4 Haziran 2008, http://imf.org/external/pubs/ft/wp/2005/wp0550.pdf.
  • • EPSTEIN, M. J. ve WISNER, P. S., (2001), “Using a Balanced Scorecard to Implement Sustainability”, Environmental Quality Management, 11, 1-10.
  • • GHALAYINI, A. M. ve NOBLE J. S., (1996), “The Changing Basis of Performance Measurement”, International Journal of Operations and Production Management, 16, VIII, 63-80.
  • • GOOIJER, J., (2000), “Designing a Knowledge Management Performance Framework”, Journal of Knowledge Management, 4, IV, 303-310.
  • • GÖZTÜR, E., (2000), Performans Yönetim Sistemi ve Amaçlara Göre Yönetim, Yayınlanmamış Yüksek Lisans Tezi, İstanbul: Yıldız Teknik Üniversitesi Sosyal Bilimler Enstitüsü.
  • • GRIFFITHS, J., (2003), “Balanced Scorecard Use in New Zealand Goverment Departments and Crown Entities”, Australian Journal of Public Administration, 62, IV, 70-79.
  • • GÜNER, F., (2008), “Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard”, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10, 1, 247 – 265.
  • • HO, S. K. ve MCKAY, R. B., (2002), “Balanced Scorecard Two Perspective”, The CPA Journal, 72, 3, 21-25.
  • • HODGETTS, R. M. ve LUTHANS, F., (1996), International Management, USA: McGraw-Hill Company.
  • • KAPLAN, R. ve NORTON, D., (1992), “The Balanced Scorecard - Measures That Drive Performance”, Harvard Business Review, 70, I, 71-79.
  • • KAPLAN, R. ve NORTON, D., (1996a), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, 74, I,75-85.
  • • KAPLAN, R. ve NORTON, D., (1999), Balanced Scorecard, Şirket Stratejisini Eyleme Dönüştürmek, (Çeviren: Serra Egeli), İstanbul: Sistem Yayıncılık.
  • • KAPLAN, R. ve NORTON, D., (2000), “Having Trouble with Your Strategy? Then Map It”, Harvard Business Review, 78, V, 167-176.
  • • KAPLAN, R. ve NORTON, D., (2001), “Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I”, Accounting Horizons, 15, 1, 87-104.
  • • KAPLAN, R. ve NORTON, D., (2001a), The Strategy-Focused Organization, Boston, MA: Harvard Business School Press.
  • • KAPLAN, R. ve NORTON, D., (2004a), Strategy Maps: Converting Intangible Assets into Intangible Outcomes, Boston, MA: Harvard Business School Press.
  • • KAPLAN, R. ve NORTON, D., (2004b), “Plotting Success with Strategy Maps”, Optimize, 2, 61-64.
  • • KAPLAN, R. ve NORTON, D., (2004c), “How Strategy Maps Frame an Organization’s Objectives”, Financial Executive, 20, II, 40-45.
  • • KARACA, Y. ve DEMİRTAŞ, M., (2010), “E-Tedarik Sistemlerinin İşletme Performansına Etkisi ve Dengeli Skor Kart İle Performans Ölçümü”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 6, 11, 47-62.
  • • KENNERLEY, M. ve NEELY, A., (2002), “A Framework of the Factors Affecting the Evalution of Performance Measurement Systems”, International Journal of Operations & Production Management, 22, XI, 1222-1245.
  • • KERR, D. L., (2002), “The Balanced Scorecard in the Public Sector”, Performance Magazine, 1, VIII, 4-9.
  • • KERSHAW, R. ve KERSHAW, S., (2001), “Developing a Balanced Scorecard to Implement Strategy at St. Elsewhere Hospital”, Management Accounting Quarterly, Winter, 28-35.
  • • KILININÇ, İ., MESCİ, M. ve GÜLER, Y., (2008), “Dengeli Ölçüm Kartının (Balanced Scorecard) Alanya'daki Dört ve Beş Yıldızlı Otel İşletmelerinde Uygulanabilirliğine Yönelik Bir Araştırma”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 22, 157-175.
  • • KLOOT, L. ve MARTIN, J., (2000), “Strategic Performance Management: A Balanced Approach to Performance Management Issues in Local Government, Management Accounting Research, 11, 231-251.
  • • KOÇEL, T., (2003), İşletme Yöneticiliği: Yönetici Geliştirme, Organizasyonu ve Davranışı, İstanbul: Beta Yayınları.
  • • LETZA, S. R., (1996), “The Design and Implementation of the Balanced Business Scorecard”, Business Process Re-engineering and Management Journal, 2, III, 54-76.
  • • LOCKE, E. A., (2000), Motivation by Goal Setting, Handbook of Organizational Behavior, (Editör: R. Golembiewski), New York: Marcel Dekker.
  • • MAGRETTA, J., (2002), “Why Business Models Matter?”, Harvard Business Review, May, 86-92.
  • • MALINA, A. M. ve SELTO, F. H., (2004), “Choice and Change of Measures in Performance Measurement Models”, Management Accounting Research, 15, 441-469.
  • • MARR, B. ve NEELY, A., (2003), “Automating the Balanced Scorecard – Selection Criteria to Identify Appropriate Software Applications”, Measuring Business Excellence, 7, III, 29-36.
  • • MCADAM, R. ve WALKER, T., (2003), “An Inquiry into Balanced Scorecard within Best Value Implemantation in UK Local Goverment”, Public Administration, 81, IV, 873-892.
  • • MCNAMARA, C., (2005), “Performance Management: Benefits and Concerns”, Erişim Tarihi: 2 Ocak 2008, http://www.mapnp.org/library/perf_mng/benefits.htm
  • • MEARNS, K. ve HAVOLD, J. I., (2003), “Occupational Health and Safety and the Balanced Scorecard”, The TQM Magazine, 15, VI, 408-423.
  • • MUETZ, P., (2002), “A Balanced Scorecard Approach to Performance Measurement”, Erişim Tarihi: 1 Eylül 2008, Government Finance R eview, http://www.allbusiness.com/management/benchmarking/174647-1.html
  • • NIVEN, P. R., (2002), Balanced Scorecard Step by Step, New York: John Wiley and Sons Inc.
  • • NIVEN, P. R., (2003), Balanced Scorecard Step-by-Step for Government and Nonprofit Agencies, New York: John Wiley and Sons, Inc.
  • • NORTON D., (2001), The HR Scorecard, Boston: Harvard Business School Press.
  • • O’MARA, C. E., PAUL W. H. , ROSS L. C., (1998), Performance Measurement and Strategic Change, Managing Service Quality, 8, 178-182.
  • • OSBORNE, D. ve GAEBLER, T., (1992), Reinventing Government, New York: Plume.
  • • OTLEY, D., (1999), “Performance Management: A Framework for Management Control Systems Research”, Management Accounting Research, 10, 363-382.
  • • ÖLÇER, F., (2005), “Dengeli Stratejik Performans Ölçüm ve Yönetim Sistemi’nin (Balanced Scorecard) Tasarımı ve Uygulanması”, Amme İdaresi Dergisi, 2, 38, 89-134.
  • • PARKER, C., (2000), “Performance Measurement”, Work Study, 49, 2, 63-66.
  • • PHILLIPS, P. A., (1999), “Hotel Performance and Competitive Advantage: A Contingency Approach”, International Journal of Contemporary Hospitality Management, 11, VII, 359-365.
  • • PINENO, C. J., (2002), “The Balanced Scorecard: An Incremental Approach Model to Health Care Management”, Journal of Health Care Finance, 28, 4, 69-80.
  • • PLANTZ M. C., GREENWAY M. T. ve HENDRICKS, M., (1997), Outcome Measurement: Showing Results in the Nonprofit Sector, Using Performance Measurement to Improve Public and Nonprofit Programs, New Directions for Evaluation, (Editör: K.E.Newcomer), San Francisco: Jossey-Bass.
  • • POISTER, H., (2003), Measuring Performance in Public and Nonprofit Organizations, San Francisco, CA: Jossey- Bass.
  • • RITTER, M., (2003), “The Use of Balanced Scorecard in the Strategic Management of Corporate Communication, Corporate Communications: An International Journal, 8, I, 44-59.
  • • SANGER, M., (1998), “Supporting the Balanced Scorecard”, Work Study, 47, VI, 197-200.
  • • SPECKBACHER, G., BISCHOF, J. ve PFEIFFER, T., (2003), “A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries”, Management Accounting Research, 14, 361-387.
  • • SPICER, B. H., (1992), “The Resurgence of Cost and Management Accounting: A Review of Some Recent Developments in Practice, Theories and Case Research Methods”, Management Accounting Research, 3, 1-37.
  • • STOREY, A., (2002), “Performance Management in Schools: Could the Balanced Scorecard Help?”, School Leadership and Management, 22, III, 321-338.
  • • ŞİMŞEK, M. ve Nursoy M., (2002), Toplam Kalite Yönetiminde Performans Ölçme (Örnek Uygulamalar), İstanbul: Hayat Yayıncılık.
  • • WALKER, G. ve RANDALL, M., (2001), Designing and Implementing an HR Scorecard, Human Resource Management, 40, IV, 365-377.
There are 64 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Mehmet Güran

Eyup Kahveci This is me

Sumru Oyman This is me

Publication Date November 25, 2015
Submission Date November 25, 2015
Published in Issue Year 2015 Issue: 1

Cite

APA Güran, M., Kahveci, E., & Oyman, S. (2015). PERFORMANS ÖLÇÜMÜNDE DENGELİ SONUÇ KARTI UYGULAMASI. Verimlilik Dergisi(1), 55-85.

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22408 Journal of Productivity is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0)