Yönetim Muhasebesinin Performans Yönetimi Fonksiyonunda Geldiği Son Nokta: Balanced Scorecard (Ölçüm Kartı Tekniği)

Öz

Rekabetçi ortamda faaliyette bulunan işletmeler, ayakta kalabilmenin yollarını bulmalıdırlar. İşletmenin içinde bulunduğu ortamın seçilen ve uygulanan kontrol ve iletişim sistemi üzerinde önemli bir etkisi vardır. Yönetim muhasebesi, faaliyetlerde ve faaliyet sonuçlarının ölçülmesi ve ayrıca ödüllerin belirlenmesinde önemli bir rol oynar. Finansal tabanlı bir performans yönetim sistemi işletmeler için yol gösterici olmayacaktır. Sürekli gelişme için, işletmelere uygun misyon ve stratejinin belirlenmesi ve bu misyon ve stratejileri uygulamak için işletmenin amaçlarını, performans ölçülerini ve zorunlu önceliklerini dikkatli bir şekilde belirlemesi için bu formal yol gösterici sisteme, yöneticiler ihtiyaç duymaktadır. Bu sistem, ölçüm kartı tekniğidir. Ölçüm kartı, işletmenin strateji ve misyonunu dört farklı boyutta operasyonel amaç ve ölçülere aktarmaktadır. Bunlar:"finansal", "müşteri", "içsel süreç" ve "öğrenme ve gelişme" boyutlarıdır. Ölçüm kartı tekniği, kritik performans ölçülerini bünyesinde toplayan bir teknik değildir. Performans ölçüleri işletmenin vizyon, strateji ve amaçlarından elde edilmektedir. Özellikle performans ölçüleri işletmenin stratejisi ile bağlantılı olmalıdır.

Anahtar Kelimeler

• Performans ölçümü, Performans yönetim sistemi ve ölçüm kartı tekniği

Abstract

Organizations that operate in competitive, dynamic and rapidly changing environment must find ways to survival. The type of environment in which the firms operate can have a significant effect on the type of control and communication system chosen and implemented. To find ways to improve performance, firms operating in this kind environment are forced to reevaluate how they do things. The management accounting plays a key role in measuring actions and outcomes and in defining the reward to be received by individuals. A financial orientated performance measurement system will not be a guidance for the firms. A formal guidance system for continuous improvement meant that managers of an organization needeed to carefully specify a mission and strategy for their organization and identify the objectives, performance measures and initiatives necessary to accompolish this overall mission and strategy. This guidance system is balanced scorecard. Balanced scorecard, translates the mission and strategy of an organization in to operational objectives and measures for four different perspectives:"financial", "customer", "internal business process" and "innovation and learning". Balanced scorecard is not a collection of critical performance measures. The performance measures are derived from firm's vision, strategy and objectives. Especially, performance measures must be linked to firm's strategy.

Keywords

• Performance measurement, Performance management system and balanced scorecard

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