Kurumsal Karnenin Bir Stratejik Yönetim Aracı Olarak İncelenmesi

Öz

Küreselleşme ile birlikte rekabet koşulları yeniden şekillenmiştir. Günümüzde işletmeler sadece kendi sektörlerinde değil aynı zamanda dünya çapında yoğun bir rekabet ortamında faaliyet göstermektedir. İşletmelerin rakiplerinden üstün olmak ve varlıklarını sürdürebilmek için uyguladıkları düşük fiyat ve yüksek kalite anlayışı artık eskisi kadar geçerli değildir. Bu sebeplerle, işletmeler yüksek performans göstermek ve rekabet üstünlüğü sağlamak için farklı stratejiler belirlemek durumunda kalmıştır. Bu durum işletmelerin faaliyetlerini ve performans ölçüm yöntemlerini doğal olarak etkilemiştir. Kurumsal karne yoğun rekabet ortamında faaliyet gösteren işletmelerin performansını hem finansal hem de finansal olmayan göstergeler tarafından değerlendiren çok boyutlu bir stratejik performans aracıdır. Bu çalışmada kurumsal karnenin günümüze gelinceye kadar nasıl geliştiğiyle ilgili kavramsal bir perspektif çizilmiş ve geleceğe yönelik bir bakış açısı önerilmiştir.

Anahtar Kelimeler

• Kurumsal karne, strateji, stratejik yönetim, strateji haritaları.

Inspection of Balanced Scorecard as a Strategic Management Tool

Öz

Conditions of competition are reshaped with globalisation. In our day, organisations aren’t only active in their own sectors but also at the same time in worldwide competitive conditions. The understanding of low price and high quality that organisations apply to be better than their competitors and maintain their existence is no longer valid. Organizations have to define different strategies in order to show high performance. Naturally, this situation has affected the operations and performance measurement methods of organizations. Balanced scorecard is a multidimensional strategic performance tool that evaluates the performance of the organizations which operate in fierce competitive environments andit uses both financial and non-financial indicators. In this study, conceptional perspective of balanced scorecard is drawn as the progressive history of the construct has changed over time.

Anahtar Kelimeler

• Balanced scorecard, strategy, strategic management, strategy maps.

Kaynakça

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