COMPARISON OF TRADITIONAL, VALUE-BASED AND ALTERNATIVE PERFORMANCE MEASURES

Yıl 2019, Cilt: 4 Sayı: 2, 181 - 195, 01.12.2019

Hakan Cavlak , Başak Ataman

Öz

Performance measures are one of the tools of business and business stakeholders to decide on various business-related issues. The performance measures have changed to date due to various factors. In this context, performance criteria; traditional, value-based and alternative performance measures. In this classification, performance measures differ in terms of both the features they carry and the benefits they provide. In this study, firstly, general characteristics of performance measures are mentioned in line with the classification. Then, traditional, value-based and alternative performance measures are compared according to various criteria. This comparison is important in terms of showing the change in performance measures over time and the position of alternative performance measures, which have been increasingly used in recent years. The aim of the study is to contribute to their research by providing a general framework for the researchers.

Anahtar Kelimeler

Performance measures, traditional, value-based and alternative performance measures

GELENEKSEL, DEĞER BAZLI VE ALTERNATİF PERFORMANS ÖLÇÜTLERİNİN KARŞILAŞTIRILMASI

Öz

İşletme ve paydaşlarının, işletme ile ilgili çeşitli konularda karar verme araçlarından biri performans ölçütleridir. Günümüze kadar çeşitli faktörler neticesinde değişim gösteren performans ölçütleri; geleneksel, değer bazlı ve alternatif performans ölçütleri olarak sınıflandırılabilmektedir. Bu sınıflandırmada performans ölçütleri, hem taşıdıkları özellikler hem de sağladıkları faydalar açısından farklılık göstermektedir. Çalışmada ilk olarak, yapılan sınıflandırma doğrultusunda performans ölçütlerinin genel özelliklerine değinilmektedir. Daha sonra ise geleneksel, değer bazlı ve alternatif performans ölçütleri muhtelif kriterler doğrultusunda karşılaştırılmaktadır. Bu karşılaştırma, performans ölçütlerinin zaman içindeki değişimini ve son yıllarda artan bir kullanıma sahip olan alternatif performans ölçütlerinin konumunu göstermesi açısından önemlidir. Çalışmanın bir amacı da, bu konularda araştırma yapacaklara genel bir çerçeve sunarak araştırmalarına katkıda bulunmaktır.

Anahtar Kelimeler

Performans ölçütleri, geleneksel, değer bazlı ve alternatif performans ölçütleri

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