STRATEJİK PERFORMANS ÖLÇMEDE DENGELİ SONUÇ KARTI: BİR SANAYİ İŞLETMESİNDE UYGULAMA

Öz

İşletme performansının ölçülmesinde finansal ölçütler ağırlıklı geleneksel performans ölçme yöntemleri yaygınbir şekilde kullanılmıştır. 1980’li ve 1990’lı yılların ilk yarısında yöneticiler geleneksel yöntemleri yetersiz bularak yeni performans ölçme yöntemleri aramaya başlamışlardır. Finansal ölçütler ağırlıklı geleneksel performansölçme yöntemlerinin kısıtlarını ortadan kaldırmak amacıyla Dengeli Sonuç Kartı DSK yöntemi geliştirilmiştir.Bu çalışma DSK yönteminin bir KOBİ’de nasıl uygulanabileceğini ortaya koymayı amaçlamaktadır

Anahtar Kelimeler

• Performans ölçme, stratejik yönetim, dengeli sonuç kartı

Öz

Traditional performance measures which are financial based are used broadly in order to measure company performance. During the 1980s and early 1990s managers began to reject financial measures and searched for newperformance measurement systems. BSC was developed in order to eliminate the constraints of financial basedtraditional performance measures. This study aims to find out how balanced scorecard concept can be appliedin a small business

Anahtar Kelimeler

• Performance measurement, strategic management, balanced scorecard

Kaynakça

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