TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ

Öz

İşletmelerde finansal performans göstergelerinin kullanılmasıyla ilgili olarak çok şey bilinmesine rağmen, finansal olmayan niteliksel performans göstergeleriyle ilgili olarak sahip olduğumuz bilgi çok sınırlı ve oldukça da yenidir. işletmelerinde finansal göstergelere dayalı performans değerlemenin göstergelerine dayalı performans değerleme (PD) sürecinin finansal

Anahtar Kelimeler

• Çok Boyutlu Performans Değerleme

TÜRK İMALAT İŞLETMELERİNDE ÇOK BOYUTLU PERFORMANS DEĞERLEME (PD) MODELLERİNE DAYALI PERFORMANS GÖSTERGELERİNİN KULLANILABİLİRLİLİĞİ

Öz

Astract: Although ıt is known much about the use of financial performance measures in business organizations, our knowledge about use of nonfinancial performance measures is limited and very new. The objective of this study is to provide a comrehensive picture of the proces of financial and nonfinancial performance measurments based on financial manufacturing firms. Using data from 162 top executives of Turkish manufacturing firms, specified by the İstanbul Chamber of Industry as Turkey’s first top 1000 industrial firms in 2007, the study examined the degree to which top executives identfy particular financial and non financial performance measures as important, whether they are measuring important measures, and whether or not these firms actually are using information about these measures in their planning process. The results of this study showed that there “measurement-use” gaps for certain performance dimensions and measures

Anahtar Kelimeler

• Multi-dimensional Performans Measurement, Financial

Kaynakça

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