KURUMSAL KARNE GELİŞİMİNDE STRATEJİK YÖNETİMİ ETKİNLEŞTİRME

Yıl 2007, Cilt: 7 Sayı: 28, 121 - 134, 10.06.2007

Zümrüt Ecevit Öznür İşçi

https://doi.org/10.14783/maruoneri.684335

Cited By: 1

Öz

Son zamanlarda yönetim alanında gerçekleştirilen bilimsel çalışmalar örgüt sürekliliğinin anahtar faktörü olarak, örgütün potansiyel stratejisinin değişime adaptasyonunu ve stratejinin örgüt ortamına etkin bir şekilde aktarılmasının önemini vurgulamaktadır. Örgüt stratejisini sadece planlarda yer alan bir anlayıştan, örgütün her düzeyine yayacak bir yapıya kavuşturmak ise stratejiyi yönetecek, kontrol edecek ve gerektiğinde güncelleyecek olan stratejik ölçüm sistemlerinin hem finansal hem de finansal olmayan ölçüleri entegre edebilmesine sıkı sıkıya bağlı olmaktadır. Bu amaçla geliştirilen yöntemlerden biri de Kurumsal Karne (KK)’dir (Balanced Scorecard-BSC). KK bir iş biriminin vizyon ve stratejisini dört farklı alandaki hedef ve ölçülere dönüştürür. Bu alanlar; finansal, müşteri, içsel iş süreçleri ve öğrenme ve gelişme boyutudur.
Bu çalışma ile Kurumsal Karne’nin 1990’lı yıllardan günümüze gelişim ve uygulama düzeyi literatür araştırması yapılarak İncelenmektedir. Bununla beraber, şirketlerin stratejilerini hayata geçirmelerinde ve değerlendirmelerinde KK’den nasıl yararlandıkları aktarılarak ülkemizdeki şirket uygulamalarına ışık tutması amaçlanmaktadır.

Anahtar Kelimeler

Kurumsal Karne, Stratejik Yönetim, Stratejik Performans Ölçümü

Kaynakça

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