İŞLETMELERDE PERFORMANS DEĞERLENDİRMENİN ÖNEMİ ve PERFORMANS GÖSTERGELERİ ARASINDAKİ İLİŞKİLER

Öz

İşletme performansının değerlendirilmesi, işletmenin kuruluş amaçlarını ne ölçüde gerçekleştirdiğinin değerlendirilmesi demektir. İşletmelerin optimum yönetimi ve geliştirilebilmesi, uzun süreli başarılar yakalamaları ve bunu sürdürebilmeleri için amaçlarına uygun kritik performans göstergelerini belirlemeleri ve bunların birbirleri ile ilişkilerini ortaya çıkarmaları gerekmektedir. Performans çok boyutlu bir kavramdır ve ancak birden çok gösterge onu bir bütün olarak değerlendirebilir. Kar maksimizasyonu, verimlilik, büyüme ve borsa karlılığı işletmelerin ortak hedeflerindendir. İşletmelerin bu hedeflerini etkileyen etmenler çok sayıdadır. Çalışmanın temel amacı işletme performansını farklı yönleri ile bir bütün olarak değerlendirebilecek değişkenleri, bu değişkenleri etkileyebilecek faktörleri ve bunlar arasındaki ilişkileri tartışmaktır.

Anahtar Kelimeler

• işletme performansı, performans göstergeleri

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