VALUE ADDED STATEMENT AS A PERFORMANCE EVALUATION TOOL

Öz

Accountability is responsibility of corporate executives to inform the government, employees, customers, and the entire community, as well as shareholders, about the outcome and progress of their work. The value-added statement, which provides a clear view of the benefit created by all stakeholders and their share of this benefit, is important in terms of accountability and social responsibility of enterprises.

Although the information on how the value added is distributed among the stakeholders can be included in various reports of the enterprises such as sustainability, social responsibility, annual and integrated reports, it is seen that the information is scattered. Presenting this information in tabular form will both increase the clarity of the reports for all stakeholders and can be used as a performance evaluation tool for stakeholders. In the study, the performance of a firm in terms of value added was analysed by using the financial statements of a loss-making enterprise. In the case of presenting the value added table for a loss period, the fact that the business creates added value and the shareholders' share of this added value becomes visible, reveals the importance of preparing the table.

Anahtar Kelimeler

• Value Added Statement
• Performance
• Financial Reporting
• Sustainability

PERFORMANS ÖLÇÜMÜNDE KATMA DEĞER TABLOSUNUN ÖNEMİ

Öz

Hesap verme sorumluluğu, şirket yöneticilerinin yaptıkları işlerin sonucu ve gelişmeler hakkında hissedarların yanı sıra hükümet, çalışanlar, müşteriler ve tüm topluma karşı bir bilgi verme sorumluluğudur. Tüm paydaşların yarattığı fayda ve bu faydadan aldıkları payların açıkça görülebilmesini sağlayan katma değer tablosu işletmelerin hesap verme ve sosyal sorumluluğu açısından önemlidir.

Katma değerin paydaşlar arasında nasıl dağıldığına ilişkin bilgiler işletmelerin sürdürülebilirlik, sosyal sorumluluk, faaliyet ve entegre raporlar gibi çeşitli raporları içinde yer alabilmekle birlikte, bu raporlarda bilgilerin dağınık olarak bulunduğu görülmektedir. Bu bilgilerin tablo halinde sunulması hem tüm paydaşlar açısından raporların anlaşılırlığını arttıracak hem de paydaşlar için bir performans değerleme aracı olarak kullanılabilecektir. Çalışmada ilgili dönemde zarar eden bir işletmeye ait finansal

tablolar kullanılarak, katma değer açısından şirketin performansı analiz edilmiştir. Zarar edilen bir döneme ait katma değer tablosunun sunulması durumunda, işletmenin katma değer yarattığının ortaya çıkması ve bu katma değerden hissedarların da pay aldıklarının görünür hale gelmesi, tablonun hazırlanmasının önemini ortaya koymaktadır.

Anahtar Kelimeler

• Katma Değer Tablosu
• Performans
• Finansal Raporlama
• Sürdürülebilirlik

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