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STRATEJİK PERFORMANS YÖNETİMİNİN FİNANSAL OLMAYAN BOYUTLARI VE ÇAĞDAŞ MALİYET-YÖNETİM MUHASEBESİ YAKLAŞIMLARI

Yıl 2017, Cilt: 26 Sayı: 1, 12 - 25, 16.04.2017

Öz

21. yüzyıl ile birlikte üretim süreçlerinde makro ve mikro boyutta değişmeler yaşanmıştır. Bu durum maliyet ve yönetim muhasebesi yaklaşımlarında yeni kavram ve tekniklerin ortaya çıkmasına neden olmuştur. Bununla birlikte, stratejik yönetim anlayışının ayrılmaz bir parçasını oluşturan performans kavramı önem kazanmış; bu yeni kavram ve tekniklerin finansal olmayan performans ölçüm süreçleri çerçevesinde sunduğu araçlar, makro boyutta ortaya çıkan gereksinimler ve stratejik yönetim anlayışı bakımından sağladıkları donanımlar açısından mercek altına alınması ihtiyacını ortaya çıkarmıştır.

Bu çalışmada, çağdaş yönetim ve muhasebe yaklaşımlarından toplam kalite yönetimi ve kalite maliyetleri, yalın üretim ve yalın muhasebe, Alman maliyet yönetim sistemi ve kaynak tüketim muhasebesi teknikleri genel hatları ile açıklanarak, performansın finansal olmayan boyutları ile kriterlerini nasıl farklı ağırlıklarda karşılayabildiği resmedilmektedir. Yapılan inceleme sonucunda, maliyet ve yönetim muhasebesi yaklaşımları karşılaştırılmış ve finansal olmayan performans kriterlerini farklı açılardan ele alabildikleri görülmüştür.

Kaynakça

  • Ahmed, S. ve Moosa, M. (2011). Application of resource consumption accounting (RCA) in an educational institute. Pakistan Business Review, 12, 755-775. Aktaş, R. (2013). Yeni Bir Maliyet ve Yönetim Muhasebesi Yöntemi Olarak Kaynak Tüketim Muhasebesi. Journal of Accounting & Finance(58). Balakrishnan, R., Labro, E. ve Sivaramakrishnan, K. (2012). Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons, 26(1), 21-41. Campanella, J. (1999). Principles of quality costs: Principle, implementation, and use. Milwaukee, WI: Quality Press, American Society for Quality. Clinton, B. D. ve Webber, S. A. (2004). RCA at Clopay: here's innovation in management accounting with Resource Consumption Accounting. Strategic Finance, 20-26. Cokins, G. (2013). Top 7 Trends in Management Accounting. Strategic Finance, December, 21-29. Cokins, G. (2014). Top 7 Trends in Management Accounting, Part 2. Strategic Finance, January, 41-47. Crandall, R. E. ve Julien, O. (2010). Measuring the cost of quality. Elitaş, C. ve Ağca, V. (2006). Firmalarda Çok Boyutlu Performans Değerleme Yaklaşımları: Kavramsal Bir Çerçeve. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 8(2), 1-28. Fojt, M. (1995). Strategies for Service Quality. Journal of Services Marketing, 9(3), 1-72. doi:doi:10.1108/08876045199500001 Garvin, D. A. (1987). Competing on the 8 dimensions of quality. Harvard business review, 65(6), 101-109. Gurowka, J. ve Lawson, R. A. (2007). Selecting the right costing tool for your business needs. Journal of Corporate Accounting & Finance, 18(3), 21-27. doi:10.1002/jcaf.20288 Harrington, H. J. (1999). Performance improvement: A total poor‐quality cost system. The TQM Magazine, 11(4), 221-230. doi:10.1108/09544789910272904 Hauser, J. R., Simester, D. I. ve Wernerfelt, B. (1994). Customer Satisfaction Incentives. Marketing Science, 13(4), 327-350. Hussain, M. ve Gunasekaran, A. (2002). An institutional perspective of non‐financial management accounting measures: a review of the financial services industry. Managerial Auditing Journal, 17(9), 518-536. doi:doi:10.1108/02686900210447524 IOMA. (2001). Which non-financial performance measures are companies using. IOMA's (Institute of Management and Administration) Report, November 2001. IOMA. (2002). Time for non-financial performance measures. IOMA's (Institute of Management and Administration) Report, February 2002. Ittner, C. D. ve Larcker, D. F. (1997). Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society, 22(3), 293-314. doi:http://dx.doi.org/10.1016/S0361-3682(96)00035-9 Ittner, C. D., Larcker, D. F. ve Rajan, M. V. (1997). The Choice of PerformanceMeasures in Annual Bonus Contracts. The Accounting Review, 72(2), 231-255. Jabnoun, N. (2002). Control processes for total quality management and quality assurance. Work Study, 51(4), 182-190. doi:doi:10.1108/00438020210430733 José Tarí, J. (2005). Components of successful total quality management. The TQM Magazine, 17(2), 182-194. doi:doi:10.1108/09544780510583245 Juran, J. ve Godfrey, A. (1998). Juran’s quality control handbook (5. baskı). New York, NY: McGraw-Hill. Kaplan, R. S. ve Norton, D. P. (2001a). The Strategy-focused Organization: How Balanced Scorecard Companies Thrive in The New Business Environment. Boston, MA: Harvard Business Scholl Press. Kaplan, R. S. ve Norton, D. P. (2001b). Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. Accounting Horizons, 15(1), 87-104. doi:10.2308/acch.2001.15.1.87 Kaplan, R. S. ve Norton, D. P. (2001c). Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II. Accounting Horizons, 15(2), 147-160. doi:10.2308/acch.2001.15.2.147 Kennedy, F. A. ve Brewer, P. C. (2005). Lean Accounting: What's It All About? Strategic Finance, November, 27-34. Kennedy, F. A. ve Brewer, P. C. (2006). The lean enterprise and traditional accounting—Is the honeymoon over? Journal of Corporate Accounting & Finance, 17(6), 63-74. doi:10.1002/jcaf.20234 Kennedy, F. A. ve Widener, S. K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19(4), 301-323. doi:http://dx.doi.org/10.1016/j.mar.2008.01.001 Khan, J. H. (2003). Impact of total quality management on productivity. The TQM Magazine, 15(6), 374-380. Mangelsdorf, D. (1999). Evolution from quality management to an integrative management system based on TQM and its impact on the profession of quality managers in industry. The TQM Magazine, 11(6), 419-425. Martínez-Lorente, A. R., Dewhurst, F. ve Dale, B. G. (1998). Total quality management: origins and evolution of the term. The TQM Magazine, 10(5), 378-386. Merwe, A. V. D. (2011). Resource Consumption Accounting (RCA). Alta Via Consulting,, 1-2. Porter, M. E. (1996). What Is Strategy? Harvard Business Review, 74(6), 61-78. Rahimi, M., Sheybani, Z., Sheybani, E. ve Abed, F. (2014). Resource Consumption Accounting: A New Approach to Management Accounting. Management and Administrative Sciences Review, 3(4), 532-539. Roden, S. ve Dale, B. G. (2000). Understanding the language of quality costing. The TQM Magazine, 12(3), 179-185. doi:doi:10.1108/09544780010326362 Scheer, A.-W. (1988). Grenzplankostenrechnung: Stand und aktuelle Probleme; Hans Georg Plaut zum 70. Geburtstag, Wiesbaden. Seçme, N. Y., Bayrakdaroğlu, A. ve Kahraman, C. (2009). Fuzzy performance evaluation in Turkish Banking Sector using Analytic Hierarchy Process and TOPSIS. Expert Systems with Applications, 36(9), 11699-11709. doi:http://dx.doi.org/10.1016/j.eswa.2009.03.013
Yıl 2017, Cilt: 26 Sayı: 1, 12 - 25, 16.04.2017

Öz

Kaynakça

  • Ahmed, S. ve Moosa, M. (2011). Application of resource consumption accounting (RCA) in an educational institute. Pakistan Business Review, 12, 755-775. Aktaş, R. (2013). Yeni Bir Maliyet ve Yönetim Muhasebesi Yöntemi Olarak Kaynak Tüketim Muhasebesi. Journal of Accounting & Finance(58). Balakrishnan, R., Labro, E. ve Sivaramakrishnan, K. (2012). Product costs as decision aids: An analysis of alternative approaches (Part 2). Accounting Horizons, 26(1), 21-41. Campanella, J. (1999). Principles of quality costs: Principle, implementation, and use. Milwaukee, WI: Quality Press, American Society for Quality. Clinton, B. D. ve Webber, S. A. (2004). RCA at Clopay: here's innovation in management accounting with Resource Consumption Accounting. Strategic Finance, 20-26. Cokins, G. (2013). Top 7 Trends in Management Accounting. Strategic Finance, December, 21-29. Cokins, G. (2014). Top 7 Trends in Management Accounting, Part 2. Strategic Finance, January, 41-47. Crandall, R. E. ve Julien, O. (2010). Measuring the cost of quality. Elitaş, C. ve Ağca, V. (2006). Firmalarda Çok Boyutlu Performans Değerleme Yaklaşımları: Kavramsal Bir Çerçeve. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 8(2), 1-28. Fojt, M. (1995). Strategies for Service Quality. Journal of Services Marketing, 9(3), 1-72. doi:doi:10.1108/08876045199500001 Garvin, D. A. (1987). Competing on the 8 dimensions of quality. Harvard business review, 65(6), 101-109. Gurowka, J. ve Lawson, R. A. (2007). Selecting the right costing tool for your business needs. Journal of Corporate Accounting & Finance, 18(3), 21-27. doi:10.1002/jcaf.20288 Harrington, H. J. (1999). Performance improvement: A total poor‐quality cost system. The TQM Magazine, 11(4), 221-230. doi:10.1108/09544789910272904 Hauser, J. R., Simester, D. I. ve Wernerfelt, B. (1994). Customer Satisfaction Incentives. Marketing Science, 13(4), 327-350. Hussain, M. ve Gunasekaran, A. (2002). An institutional perspective of non‐financial management accounting measures: a review of the financial services industry. Managerial Auditing Journal, 17(9), 518-536. doi:doi:10.1108/02686900210447524 IOMA. (2001). Which non-financial performance measures are companies using. IOMA's (Institute of Management and Administration) Report, November 2001. IOMA. (2002). Time for non-financial performance measures. IOMA's (Institute of Management and Administration) Report, February 2002. Ittner, C. D. ve Larcker, D. F. (1997). Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society, 22(3), 293-314. doi:http://dx.doi.org/10.1016/S0361-3682(96)00035-9 Ittner, C. D., Larcker, D. F. ve Rajan, M. V. (1997). The Choice of PerformanceMeasures in Annual Bonus Contracts. The Accounting Review, 72(2), 231-255. Jabnoun, N. (2002). Control processes for total quality management and quality assurance. Work Study, 51(4), 182-190. doi:doi:10.1108/00438020210430733 José Tarí, J. (2005). Components of successful total quality management. The TQM Magazine, 17(2), 182-194. doi:doi:10.1108/09544780510583245 Juran, J. ve Godfrey, A. (1998). Juran’s quality control handbook (5. baskı). New York, NY: McGraw-Hill. Kaplan, R. S. ve Norton, D. P. (2001a). The Strategy-focused Organization: How Balanced Scorecard Companies Thrive in The New Business Environment. Boston, MA: Harvard Business Scholl Press. Kaplan, R. S. ve Norton, D. P. (2001b). Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. Accounting Horizons, 15(1), 87-104. doi:10.2308/acch.2001.15.1.87 Kaplan, R. S. ve Norton, D. P. (2001c). Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II. Accounting Horizons, 15(2), 147-160. doi:10.2308/acch.2001.15.2.147 Kennedy, F. A. ve Brewer, P. C. (2005). Lean Accounting: What's It All About? Strategic Finance, November, 27-34. Kennedy, F. A. ve Brewer, P. C. (2006). The lean enterprise and traditional accounting—Is the honeymoon over? Journal of Corporate Accounting & Finance, 17(6), 63-74. doi:10.1002/jcaf.20234 Kennedy, F. A. ve Widener, S. K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19(4), 301-323. doi:http://dx.doi.org/10.1016/j.mar.2008.01.001 Khan, J. H. (2003). Impact of total quality management on productivity. The TQM Magazine, 15(6), 374-380. Mangelsdorf, D. (1999). Evolution from quality management to an integrative management system based on TQM and its impact on the profession of quality managers in industry. The TQM Magazine, 11(6), 419-425. Martínez-Lorente, A. R., Dewhurst, F. ve Dale, B. G. (1998). Total quality management: origins and evolution of the term. The TQM Magazine, 10(5), 378-386. Merwe, A. V. D. (2011). Resource Consumption Accounting (RCA). Alta Via Consulting,, 1-2. Porter, M. E. (1996). What Is Strategy? Harvard Business Review, 74(6), 61-78. Rahimi, M., Sheybani, Z., Sheybani, E. ve Abed, F. (2014). Resource Consumption Accounting: A New Approach to Management Accounting. Management and Administrative Sciences Review, 3(4), 532-539. Roden, S. ve Dale, B. G. (2000). Understanding the language of quality costing. The TQM Magazine, 12(3), 179-185. doi:doi:10.1108/09544780010326362 Scheer, A.-W. (1988). Grenzplankostenrechnung: Stand und aktuelle Probleme; Hans Georg Plaut zum 70. Geburtstag, Wiesbaden. Seçme, N. Y., Bayrakdaroğlu, A. ve Kahraman, C. (2009). Fuzzy performance evaluation in Turkish Banking Sector using Analytic Hierarchy Process and TOPSIS. Expert Systems with Applications, 36(9), 11699-11709. doi:http://dx.doi.org/10.1016/j.eswa.2009.03.013
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

İlker Kefe Bu kişi benim

Miraç Savaş Turhan Bu kişi benim

Yayımlanma Tarihi 16 Nisan 2017
Gönderilme Tarihi 10 Kasım 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 26 Sayı: 1

Kaynak Göster

APA Kefe, İ., & Turhan, M. S. (2017). STRATEJİK PERFORMANS YÖNETİMİNİN FİNANSAL OLMAYAN BOYUTLARI VE ÇAĞDAŞ MALİYET-YÖNETİM MUHASEBESİ YAKLAŞIMLARI. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 26(1), 12-25.