İŞLETMELERDE KURUMSAL PERFORMANS ÖLÇÜTLERİNİN SEÇİMİ, NİTELİKLERİ, TASARIMI: FİNANSAL-FİNANSAL OLMAYAN VE TEK-ÇOK BOYUTLU PERFORMANS ÖLÇÜTLERİ SINIFLANDIRMASI

Öz

İşletme performansının ölçümü hem işletmelerin hem de işletme paydaşlarının geleceğe yönelik alacakları kararlar için önem arz etmektedir. İşletme performansının ölçülmesinde kullanılan performans ölçütlerinin seçimi ve nitelikleri (geçerli, tarafsız, temsilci, esnek, güvenilir, doğrulanabilir, anlaşılabilir) performans ölçümünün gerçekçi bir şekilde yapılabilmesi adına önemlidir. Bu öneminden dolayı da performans ölçütlerinin iyi bir şekilde tasarlanması (amacı, sorumlusu, maliyeti, vb.) gerekmektedir. Bu çalışmada, kurumsal performans ölçütlerinin bahsedilen unsurları, finansal-finansal olmayan ile tek-çok boyutlu performans ölçütleri sınıflandırması ve karşılaştırması incelenmiştir. Analiz edilen performans ölçütlerine ilişkin hususların işletme performansı konusundaki ilgililere ve konu hakkında çalışma yapacaklara kavramsal bir çerçeve oluşturması amaçlanmaktadır. Söz konusu amaç doğrultusunda incelenen performans ölçütlerine ilişkin en temel tespit, performans ölçütlerinin başlangıcında tek boyutlu, sadece finansal bilgileri içeren, yönetici ve hissedarları ilgilendiren, temel düzeyde, geçmişe dayalı ve kısa vadeli iken günümüzde ise finansal bilgilerin yanında finansal olmayan bilgileri de içeren, çok boyutlu, tüm paydaşları ilgilendiren, ileri düzeyde, geçmiş, şimdi ve geleceğe dayalı, kısa, orta ve uzun vadeli çıkarımların yapılabildiği bir değişim gösterdiğidir.

Anahtar Kelimeler

• Performans Ölçütleri
• Finansal & Finansal Olmayan
• Tek & Çok Boyutlu

THE SELECTION, FEATURES AND DESIGN OF CORPORATE PERFORMANCE MEASURES IN BUSINESSES: CLASSIFICATION OF FINANCIAL-NON-FINANCIAL AND ONE-MULTI-DIMENSIONAL PERFORMANCE MEASURES

Öz

Measurement of business performance is important for the future decisions of both businesses and business stakeholders. The selection of performance measures used in the measurement of business performance and their features (valid, unbiased, representative, flexible, reliable, verifiable, understandable) is important to be able to make a realistic measurement. Due to this importance, performance measures must be well designed (purpose, responsible, cost, etc.). In this study, the mentioned elements of corporate performance measures, the classification and comparison of financial/non-financial, and one/multi-dimensional performance criteria are examined. It is aimed at the issues related to the analyzed performance measures that will form a conceptual framework for those concerned and those who will study on the subject. One of the main conclusions regarding the analyzed performance measures is that the measure initially includes one-dimensional, only financial information, basic level, historical and short-term implications that concern managers and shareholders. The second result is that the measures have changed today, including non-financial information as well as financial information, multidimensional, involving all stakeholders, advanced, short, medium, and long term inferences can be made based on past, present, and future.

Anahtar Kelimeler

• Performance Measures
• Financial & Non-financial
• One & Multi dimensional

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