TAM ZAMANINDA ÜRETİM, TOPLAM KALİTE YÖNETİMİ ve FİNANSAL OLMAYAN PERFORMANS ÖLÇÜLERİ : AMPİRİK BİR ÇALIŞMA

Öz

Küresel düzeyde yaşanan yoğun rekabet nedeniyle işletmeler performanslarını sadece finansal kriterler açısından değil finansal olmayan kriterlere göre de değerlendirmek zorundadırlar. Zira yeni üretim ortamlarında ayakta kalmak ve varlıklarını devam ettirmek üzere, işletmeler yeni üretim ve yönetim tekniklerini uygulamakta, uygulanan bu teknikler çevresinde işletmeyi başarıya götüren faaliyet ve birimlerin daha da çeşitlenmesi söz konusu olmaktadır. Bu nedenle işletme yönetimleri geleceklerine yön verebilmek için bütünsel ve dengeli bir performans ölçüm sistemine ihtiyaç duymaktadırlar. İşletmeye yön verecek doğru ve stratejik yönetsel kararlar içinyeni yönetim teknikleriyle uyumlu yeni bir performans ölçüm sisteminin benimsenmesi gerekmektedir.Bu çalışmada yeni bir performans ölçüm sistemi olan DÖK Denge Ölçüm Kartı ’nın finansal olmayan boyutlarının yeni yönetim teknikleriyle Tam Zamanında Üretim, JIT , Toplam Kalite Yönetimi TKY ilişkisi irdelenmeye çalışılacaktır. Bu çerçevede 2005 yılında Marmara bölgesinde ilk beşyüz büyük işletme içerisinde gösterilen seksen üç imalat işletmesinden toplanan veriler kullanılmıştır. İnceleme sonuçları finansal olmayan performans ölçüleri ile TZÜ ve TKY uygulama dereceleri arasında anlamlı bir ilişki olduğunu göstermektedir

Anahtar Kelimeler

• Finansal Olmayan Performans Ölçüleri, Tam Zamanında Üretim (TZÜ), Toplam Kalite

Öz

Because of very intense global competition, firms must evaluate their performance not only in accordance withfinancial criteria but also non-financial criterias. Firms which want to remain standing and maintain own beingin new production environment, put into practice new production and administration technics. Consequently,firms’ activities and departments increase in variety. So firms’ administrative department need a holistic and balanced performance measurement system to direct their own future. To make right and strategic administrativedecisions, its necessary to adopt new performance measurement system compatible with this new administration technics.In this study, through the empirical examination made by using the data from the 83 manufacturing businessesin marmara region which are among the first 500 large businesses in Turkey in 2005, the relationship betweennew administration technics like JIT and TQM and BSC’s non-financial dimensions is tried to examine. According to the results from the study, there is a linear relationship between the usage of non financial performancemeasures directed at performance evaluation and the firms which give importance to the use of just in time production and total quality management

Anahtar Kelimeler

• Non Financial Performance Measures, Just in Time Production, Total Quality Management, Factor

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