Öz

Rekabet, üretim teknolojileri ve yönetim sistemlerinin gelişimi gibi faktörlerin çoklu performans ölçüm sistemi kullanımına etkileri, pek çok çalışmaya konu olmuştur. Ancak çalışmaların büyük çoğunluğu gelişmiş ülkelerde faaliyet gösteren işletmeler üzerinedir. Bu çalışma özellikle gelişmekte olan ülkeler kategorisine dahil edilebilecek olan Türkiye’deki üretim işletmelerinde çoklu performans ölçümü kullanımına yönelik ampirik bir çalışmadır. Çalışmada, 2005 yılında Türkiye’de ilk beşyüz büyük işletme içerisinde yer alan 122 imalat işletmesinden toplanan veriler kullanılarak, çoklu performans ölçüm sisteminin pazar rekabet yoğunluğu ve bilgisayar destekli üretim sistemiyle nasıl bir ilişki içerisinde olduğu ampirik olarak incelenmektedir. Sonuçlar, performans değerlendirmeye yönelik çoklu ölçüm sisteminin kullanımı ile yüksek Pazar konumuna sahip ve bilgisayar destekli üretim sisteminin kullanımına önem veren işletmeler arasında doğrusal bir ilişki olduğunu göstermektedir.

Anahtar Kelimeler

• Çoklu Performans Ölçüleri, Bilgisayar Destekli Üretim, Rekabet, Faktör Analizi, Diskriminant Analizi

The Effect of Competition and Computer Aided Manufacturing on the Use of Multiple Performance Measures:An Emprical Study

Öz

Many studies have investigated the effects of increasing competition, improving production technologies, and developing management systems on the use of multiple performance measures. However, the majority of these studies examine businesses in developed countries. This paper is an empirical study on the use of multiple performance measures in Turkey, which is classified as a developing country. With this purpose in mind, data from 122 manufacturing businesses, which were among the top 500 businesses in Turkey according to the 2005 statistics, were gathered, classified, and tested to determine whether there was any significant relationship (and to what degree) between the density of competition in the market, the employment of computer-aided production tools and techniques in production, and the application of performance systems relying on multiple performance criteria. The results show that there is a linear relationship between the use of a multidimensional performance measurement system directed at performance evaluation and businesses facing high competition and making greater use of a computer aided manufacturing system.

Anahtar Kelimeler

• Balanced Scorecard (BSC), Computer Aided Manufacturing (CAM), Competition, Factor Analysis and Discriminative Analysis

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