Aralık Değerli Pythagorean Bulanık AHP Tabanlı Pythagorean Bulanık TODIM Yönteminden Yararlanarak Bist’te İşlem Gören Perakende Firmalarinin Dengeli Puan Karti Açisindan Performanslarinin Ölçülmesi

Yıl 2019, Cilt: 7 Sayı: 2, 333 - 350, 31.12.2019

Namık Kemal Erdoğan Ahmet Onay Çağlar Karamaşa

https://doi.org/10.17093/alphanumeric.451247

Öz

Dengeli Puan Kartının arka planında yer
alan felsefe bir işletmenin tüm yönetişim seviyelerinde finansal olan ölçütlerin
yanında finansal olmayan ölçütlerin yönetim bilgi sisteminin veri kaynakları
haline getilmesi zorunluluğudur. Dengeli Puan Kartı günümüzde işletmeleri
giderek daha fazla zorlayan yoğun rekabet ortamında stratejik yönetimde
karşılaşılaşılan başarısızlıklardan ve bilgi çağının gerisinde kalan geleneksel
performans yönetim sistemlerinin yetersizliklerinden kaynaklanan problemlere
çözüm önerileri getirir. Bu çalışmada, BIST'te işlem gören 12 perakende
firmasının performansı, dengeli puan kartı (BSC)’nın 4 ana perspektifi
açısından (finansal, müşteri, iç iş süreci, öğrenme ve büyüme perspektifleri)
ölçülmektedir. Pythagorean bulanık kümelerinin (PFS) tutarsız ve belirsiz
ortamdaki uzman yargılarını daha iyi temsil ettiği düşünülmektedir. Sonrasında
karar vericilerin risk altındaki psikolojik davranışlarını analiz etmede
kullanılan TODIM yöntemi, firmaları sıralamak için kullanılmıştır. Aralık
değerli Pythagorean bulanık AHP uygulandıktan sonra en önemli alt kriter
ekonomik sadakat olarak bulunurken en düşük öneme sahip alt kriterin yönetime
katılım olduğu saptanmıştır. Son olarak, karar vericilere göre Firma F’nin
dengeli puan kartı performans kriterleri çerçevesinde en başarılı firma olduğu
belirlenmiştir.

Anahtar Kelimeler

Dengeli Puan Kartı, Pythagorean Bulanık Kümeler, Pythagorean Bulanık AHP, Pythagorean Bulanık TODIM

Measuring the Performance of Retailer Firms Listed in BIST under the Balanced Scorecard Perspective by Using Interval Valued Pythagorean Fuzzy AHP Based Pythagorean Fuzzy TODIM Methodology

Öz

The philosophy behind the Balanced Scorecard is the necessity for an operator to transform non-financial criteria into data sources for the management information system, as well as financial criteria for all governance levels. The Balanced Scorecard introduces solutions to the problems that arise from the failures encountered in strategic management and the inadequacy of traditional performance management systems that lag behind the information age in today's intensely competitive environment, which is pushing businesses more and more. In this study, the performance of 12 retailer firms listed in BIST are measured under the balanced scorecard (BSC) perspective by handling 4 main criteria (financial, customer, internal business process and learning & growth perspectives). Pythagorean fuzzy sets (PFS) are considered in order to better represent experts judgments under inconsistent and indeterminate environment. Following that TODIM methodology, that analyzes decision makers’ psychological behaviors under risk, is used to rank the firms. While economic loyalty sub-criterion was found as the most important one, participation in management was acquired as the least important one after applying interval-valued Pythagorean fuzzy AHP. Finally, Firm F was ranked as the most successful firm according to decision makers under balanced scorecard performance criteria.

Anahtar Kelimeler

Balanced Scorecard, Pythagorean Fuzzy Sets, Pythagorean Fuzzy AHP, Pythagorean Fuzzy TODIM

Kaynakça

• Anderson, E. W., ve Sullivan, M. W. (1994) “The Antecedents and Consequences of Customer Satisfaction for Firms” Marketing Science, 12(2), 125-143.
• Baynal, K., ve Karasakal, O. (2008) “İşletmelerde Performans Ölçümlerinin Balanced Scorecard ile Değerlendirilmesi ve Bir Uygulama” 28. Yöneylem Araştırması ve Endüstri Mühendisliği, İstanbul, Galatasaray Üniversitesi.
• Bromwich, M. ve Bhimani, A. (1989) Management accounting: Evolution not revolution. London: CIMA, UK.
• Calabro, L. (2001) “On Balance” The Magazine for Senior Financial Executives, February, 73-76.
• Davis, T. R. V. (1996) “Developing an Employee Balanced Scorecard: Linking Frontline Performance to Corporate Objectives” Management Decision, 34(4), 14-18.
• Dilanthi, A., David, B. ve Marjan, S. (2000). “Assessment of facilities management performance - what next?” Facilities, 18(1/2), 66-75.
• Gentia (1998) Automating the Balanced Scorecard: Maximizing Corporate Performance Through Successful Enterprise-Wide Deployment. A Gentia Software, White Paper.
• Giannopoulos, G., Holt, A., Khansalar, E. ve Cleanthous, S. (2013) “The Use of the Balanced Scorecard in Small Companies” International Journal of Business and Management, 8(14), 1-22.
• Gomes, L. F.A.M. & Lima, M. (1992) “TODIM: basics and application to multicriteria ranking of projects with environmental impacts” Foundations of Computing and Decision Sciences, 16, 113-127.
• Gomes, L.F.A.M. & Rangel, L.A.D. (2009) “An application of the TODIM method to the multicriteria rental evaluation of residential properties” European Journal of Operational Research, 193, 204-211.
• Gooijer, J. (2000) “Designing a knowledge management performance framework” Journal of Knowledge Management, 4(4), 303-310.
• Grady, M. W. (1991) “Performance measurement: implementing strategy” Management Accounting, June, 49-53.
• Güner, M. F. (2008) “Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard” Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10(1), 247-265.
• Hoque, Z. (2014) “20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research” The British Accounting Review, 46, 33-59.
• İlbahar, E., Karaşan, A., Çebi, S. & Kahraman, C. (2018) “A novel approach to risk assessment for occupational health and safety using Pythagorean fuzzy AHP & fuzzy inference system” Safety Science, 103, 124-136.
• Johnson, H. T. ve Kaplan, R. S. (1987) Relevance lost, the rise and fall of management accounting. Boston, MA: Harvard Business School Press.
• Kahneman, D. & Tversky, A. (1979) “Prospect theory: An analysis of decision under risk” Econometrica, 47, 263-292.
• Kaplan, R. S. ve Norton, D. P. (1992) “The balanced scorecard – measures that drive performance” Harvard Business Review, 70 (1), 71–79.
• Kaplan, R. S. ve Norton, D. P. (1993) “Putting the balanced scorecard to work” Harvard Business Review, September-October, 134-147.
• Kaplan, R. S. ve Norton, D. P. (1996) The balanced scorecard: Translating strategy into action. Boston, MA: Harvard Business School Press.
• Kaplan, R. S. ve Norton, D. P. (2001) The strategic focused organization: How balanced scorecard companies thrive in the new business environment. Boston, MA: Harvard Business School Press.
• Kaplan, R. S. ve Norton, D. P. (2004) Strategy maps: Converting intangible assets into tangible outcomes. Boston, MA: Harvard Business School Press.
• Kaplan, R. S. ve Norton, D. P. (2006) Alignment: Using the balanced scorecard to create corporate synergies. Boston, MA: Harvard Business School Press.
• Kaplan, R. S. ve Norton, D. P. (2008a) “Mastering the management system” Harvard Business Review, 86(1), 62-77.
• Kaplan, R. S. ve Norton, D. P. (2008b) The execution premium: Linking strategy to operations for competitive advantage. Boston, MA: Harvard Business School Press.
• Lopes, J. L. R. (1996) “Corporate Real Estate Management Features” Facilities Journal, 14(7-8), 6-11.
• Lynch, R. L. ve Cross, K. F. (1991) Measure up! London: Blackwell.
• McNair, C. J., Lynch, R. L. ve Cross, K. F. (1990) “Do financial and nonfinancial performance measures have to agree?” Management Accounting, November, 28-36.
• Nørreklit, H. (2000) “The balance on the balanced scorecard: a critical analysis of some of its assumptions” Management Accounting Research, 11(1), 65-88.
• Nørreklit, H. (2003) “The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard” Accounting, Organizations and Society, 28(6), 591-619.
• Ölçer, F. (2005) “Dengeli Stratejik Performans Ölçüm ve Yönetim Sisteminin (Balanced Scorecard) Tasarımı ve Uygulanması” Amme İdaresi Dergisi, 38(2), 89-134.
• Ren, P., Xu, Z. & Gou, X. (2016) “Pythagorean fuzzy TODIM approach to multi-criteria decision making” Applied Soft Computing, 42, 246-259.
• Pineno, C. J. (2002) “The balanced scorecard: An incremental approach model to health care management” Journal of Health Care Management, Summer, 45-58.
• Ritter, M. (2003) “The use of balanced scorecard in the strategic management of corporate communication” Corporate Communications: An International Journal, 8(1), 44-59.
• Storey, A. (2002) “Performance Management in Schools: could the Balanced Scorecard help?” School Leadership and Management, 22(3), 321-338.
• Yager, R.R. (2013) “Pythagorean fuzzy subsets” Joint IFSA World Congress and NAFIPS Annual Meeting, Edmonton, Canada, 57-61.