Araştırma Makalesi

COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY

Cilt: 63 Sayı: 02 1 Şubat 2008
  • İbrahim Lazol
  • Melek Eker
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COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY

Öz

Performance measurement systems have been altering according to the high-level competitive characteristics of modern manufacturing environments. Balanced scorecard is one of the results of these alternations. In this study the relationship between the balanced scorecard as a new performance measurement system and the production and management techniques such as Computer Aided Manufacturing(CAM), Just in Time(JIT) and Total Quality Management(TQM) that have been largely discussed and kept in the forefront will tried to be explicated.
In this frame, by using the data collected from 122 manufacturing businesses among the first 500 large businesses in Turkey in the year 2006, this paper examines how a multiple performance measurement system is associated with applications of CAM, JIT and TQM. The results show that greater emphasis on the usage of a multidimensional performance measurement system directed at performance evaluation is associated with making greater use of CAM, JIT and TQM system.

Anahtar Kelimeler

Kaynakça

  1. ABERNETHY, S.M./LILLIS, A.M. (1995), “The Impact of Manufacturing Flexibility on Management Control System Design,” Accounting, Organizations and Society, 20/4: 241-258.
  2. ALLOTT, Anita (2000), “Some Academics Say Management Accounting Has Not Changed in The Last 60 Years; Others Say It Has-Hugely Who’s Right, Asks Anita Allott?,” Management Accounting: Magazine For Chartered Management Accountants, Vol.78, Issue.7.
  3. ATKINSON, Anthony A./ KAPLAN, Robert S./ YOUNG, S. Mark (2004), Management Accounting (New Jersey: Pearson Prentice Hall, Fourth Edition).
  4. BANKER, Rajiv D. et al. (1993), “Reporting Manufacturing Performance Measures To Workers: An Empirical Study,” JMAR, Volume Five, Fall:33-55.
  5. BRUGGEMAN, W./ SLAGMULDER, R.(1995), “The Impact of Technological Change on Management Accounting,” Management Accounting Research, 6: 241-252
  6. CALLEN, Jeffrey L. et al. (2005), “Productivity Measurement and The Relationship Between Plant Performance and JIT Intensity,” Contemporary Accounting Research, Vol. 22, No. 2: 271-309.
  7. CAVALLUZZOA, Ken S./ ITTNER, Christopher D. (2004), “Implementing Performance Measurement Innovations: Evidence From Government,” Accounting, Organizations and Society, 29: 243-267.
  8. CHEATHAM, Carole B./ CHEATHAM, Leo R. (1996), “Redesıgnıng Cost Systems: Is Standard Costıng Obsolete?,” Accounting Horizons, Vol. 10, Issue 4.

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

İbrahim Lazol Bu kişi benim

Melek Eker Bu kişi benim

Yayımlanma Tarihi

1 Şubat 2008

Gönderilme Tarihi

31 Temmuz 2014

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2008 Cilt: 63 Sayı: 02

Kaynak Göster

APA
Lazol, İ., & Eker, M. (2008). COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. Ankara Üniversitesi SBF Dergisi, 63(02), 171-197. https://doi.org/10.1501/SBFder_0000002068
AMA
1.Lazol İ, Eker M. COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. SBF Dergisi. 2008;63(02):171-197. doi:10.1501/SBFder_0000002068
Chicago
Lazol, İbrahim, ve Melek Eker. 2008. “COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY”. Ankara Üniversitesi SBF Dergisi 63 (02): 171-97. https://doi.org/10.1501/SBFder_0000002068.
EndNote
Lazol İ, Eker M (01 Şubat 2008) COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. Ankara Üniversitesi SBF Dergisi 63 02 171–197.
IEEE
[1]İ. Lazol ve M. Eker, “COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY”, SBF Dergisi, c. 63, sy 02, ss. 171–197, Şub. 2008, doi: 10.1501/SBFder_0000002068.
ISNAD
Lazol, İbrahim - Eker, Melek. “COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY”. Ankara Üniversitesi SBF Dergisi 63/02 (01 Şubat 2008): 171-197. https://doi.org/10.1501/SBFder_0000002068.
JAMA
1.Lazol İ, Eker M. COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. SBF Dergisi. 2008;63:171–197.
MLA
Lazol, İbrahim, ve Melek Eker. “COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY”. Ankara Üniversitesi SBF Dergisi, c. 63, sy 02, Şubat 2008, ss. 171-97, doi:10.1501/SBFder_0000002068.
Vancouver
1.İbrahim Lazol, Melek Eker. COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. SBF Dergisi. 01 Şubat 2008;63(02):171-97. doi:10.1501/SBFder_0000002068

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