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
Kaynakça
- Allott, Anita (2000), “Some Academics Say Management Accounting Has Not Changed in The Last 60 Years; Others Say It Has—Hugely Who’s Right, Asks Anita Allott?”, Management Accounting: Magazine For Chartered Management Accountants, Vol.78, Issue.7.
- Atkinson, Anthony A./ Kaplan, Robert S./ Young, S. Mark (2004), Management Accounting, Fourth Edition, Pearson Prentice Hall, New Jersey.
- Cheatham, Carole B./ Cheatham, Leo R. (1996), “Redesigning Cost Systems: Is Standard Costing Obsolete?”, Accounting Horizons, Vol. 10, Issue 4.
- Drury, Colin (1990), “Cost Control and Performance Measurement in an Amt Environment”, Management Accounting, November.
- Donovan, Michael “Reduce Inventories and Improve Business Performance”, Performance Improvement. Eker, Melek (2004), Faaliyet Tabanlı Bütçeleme Tekniği ve Bir Uygulama, Yayınlanmamış Doktora Tezi, Uludağ Üniversitesi Sosyal Bilimler Enstitüsü, Bursa.
- Ezzamel, Mahmoud (1992), Business Unit&Divisional Performance Measurement, CIMA, Academic Press, London.
- Foster, George and Horngren, Charles T.(1987), “JIT: Cost Accounting and Cost Management Issues”, Management Accounting, June.
- Fullerton, Rosemary R.(2003), “Performance Measurement And Reward Systems in JIT and Non-JIT Firms”, Cost Management, November&December: 40.
- Hendrikcs, James A. (1994), “Performance Measures For a JIT Manufacturer: The Role of The IE”, Industrial Engineering, January.
- Hoque, Zahirul/ James, Wendy (2000), “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance”, JMAR, Volume Twelve: 1-17.
- Hoque, Zahirul/ Mia, Lokman (2001), “Market Competıtıon, Computer-Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study”, British Accounting Review, 33: 23-45.
- Johnson H. Thomas, (1990) “Performance Measurement For Competitive Excellence”, Edited By Robert S.
- Kaplan, Measures For Manufacturing Excellence, Harvard Business School Press, Boston. Thomas, Johnson H. and Kaplan, Robert S.(1987), “The Rise and Fall of Management Accounting”, Management Accounting (USA), January, 1987.
- Kaplan, Robert S./ Atkinson, Anthony A. (1998), Advanced Management Accounting, Third Edition, Prentice Hall, Upper Saddle River, New Jersey.
- Kaplan, Robert S./ Norton, David P.(1992) “The Balanced Scorecard-Measues That Drive Performance”, Harvard Business Review, January-February.
- Kaplan, Robert S./ Norton, David (1996) The Balanced Scorecard—Translating Strategy into Action, Harvard Business School Press, Boston.
- Kaplan Robert S./ Norton, David P. (2001), The Strategy-Focused Organization, Harvard Business School Press, Boston.
- Kaydos, Will(1999), Operational Performance Measurement: Increasing Total Productivity, St. Lucie Press.
- Mcılhattan, Robert D.(1987), “The JIT Philosophy”, Management Accounting, September.
- Mcnair, C.J./ Lynch, Richard L. and Cross, Kelvin F.(1990), “ Do Financial and Nonfinancial Performance Measures Have to Agree?”, Management Accounting, November.
- Morrow, Michael (1992), Activity Based Management New Approaches To Measuring Performance and Managing Costs, Woodhead-Faulkner, New York, 1992.
- Otley, David (1999), “Performance Management: A Framework for Management Control Systems Research”, Management Accounting Research, 10.
- Rao, Mohan P.(2000) “A Simple Ethod to Link Productivity to Profitability” Management Accounting Quarterly, Summer.
- Santari, Peter (1987), “Manufacturing Performance in the 1990s:Measuring For Excellence”, Journal of Accountancy, November.
- Sinclair, David/ Zairi, Mohamed, (2000), “Performance Measurement: A Critical Analysis of The Literature With Respect to Total Quality Managemet”, IJMR, Volume 2, Issue 2, June Swamy, Ramesh; “strategic performance measurement in the new millennium”, CMA Management, Cilt: LXXVI, Issue: 3, 2002.
- Şakrak, Münir(1997), Maliyet Yönetimi, Yasa Yayınları, İstanbul.
- Upton, David (1998), “Just-in-Time and Performance Measurement Systems”, International Journal of Operations & Production Management, Vol. 18 No. 11.
- Wruck, Karen H./ Jensen, Michael C.(1998), “Professional Forum The Two Key Principles Behind Effective TQM Programs”, European Financial Management, Vol. 4, No. 3.
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
Kaynakça
- Allott, Anita (2000), “Some Academics Say Management Accounting Has Not Changed in The Last 60 Years; Others Say It Has—Hugely Who’s Right, Asks Anita Allott?”, Management Accounting: Magazine For Chartered Management Accountants, Vol.78, Issue.7.
- Atkinson, Anthony A./ Kaplan, Robert S./ Young, S. Mark (2004), Management Accounting, Fourth Edition, Pearson Prentice Hall, New Jersey.
- Cheatham, Carole B./ Cheatham, Leo R. (1996), “Redesigning Cost Systems: Is Standard Costing Obsolete?”, Accounting Horizons, Vol. 10, Issue 4.
- Drury, Colin (1990), “Cost Control and Performance Measurement in an Amt Environment”, Management Accounting, November.
- Donovan, Michael “Reduce Inventories and Improve Business Performance”, Performance Improvement. Eker, Melek (2004), Faaliyet Tabanlı Bütçeleme Tekniği ve Bir Uygulama, Yayınlanmamış Doktora Tezi, Uludağ Üniversitesi Sosyal Bilimler Enstitüsü, Bursa.
- Ezzamel, Mahmoud (1992), Business Unit&Divisional Performance Measurement, CIMA, Academic Press, London.
- Foster, George and Horngren, Charles T.(1987), “JIT: Cost Accounting and Cost Management Issues”, Management Accounting, June.
- Fullerton, Rosemary R.(2003), “Performance Measurement And Reward Systems in JIT and Non-JIT Firms”, Cost Management, November&December: 40.
- Hendrikcs, James A. (1994), “Performance Measures For a JIT Manufacturer: The Role of The IE”, Industrial Engineering, January.
- Hoque, Zahirul/ James, Wendy (2000), “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance”, JMAR, Volume Twelve: 1-17.
- Hoque, Zahirul/ Mia, Lokman (2001), “Market Competıtıon, Computer-Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study”, British Accounting Review, 33: 23-45.
- Johnson H. Thomas, (1990) “Performance Measurement For Competitive Excellence”, Edited By Robert S.
- Kaplan, Measures For Manufacturing Excellence, Harvard Business School Press, Boston. Thomas, Johnson H. and Kaplan, Robert S.(1987), “The Rise and Fall of Management Accounting”, Management Accounting (USA), January, 1987.
- Kaplan, Robert S./ Atkinson, Anthony A. (1998), Advanced Management Accounting, Third Edition, Prentice Hall, Upper Saddle River, New Jersey.
- Kaplan, Robert S./ Norton, David P.(1992) “The Balanced Scorecard-Measues That Drive Performance”, Harvard Business Review, January-February.
- Kaplan, Robert S./ Norton, David (1996) The Balanced Scorecard—Translating Strategy into Action, Harvard Business School Press, Boston.
- Kaplan Robert S./ Norton, David P. (2001), The Strategy-Focused Organization, Harvard Business School Press, Boston.
- Kaydos, Will(1999), Operational Performance Measurement: Increasing Total Productivity, St. Lucie Press.
- Mcılhattan, Robert D.(1987), “The JIT Philosophy”, Management Accounting, September.
- Mcnair, C.J./ Lynch, Richard L. and Cross, Kelvin F.(1990), “ Do Financial and Nonfinancial Performance Measures Have to Agree?”, Management Accounting, November.
- Morrow, Michael (1992), Activity Based Management New Approaches To Measuring Performance and Managing Costs, Woodhead-Faulkner, New York, 1992.
- Otley, David (1999), “Performance Management: A Framework for Management Control Systems Research”, Management Accounting Research, 10.
- Rao, Mohan P.(2000) “A Simple Ethod to Link Productivity to Profitability” Management Accounting Quarterly, Summer.
- Santari, Peter (1987), “Manufacturing Performance in the 1990s:Measuring For Excellence”, Journal of Accountancy, November.
- Sinclair, David/ Zairi, Mohamed, (2000), “Performance Measurement: A Critical Analysis of The Literature With Respect to Total Quality Managemet”, IJMR, Volume 2, Issue 2, June Swamy, Ramesh; “strategic performance measurement in the new millennium”, CMA Management, Cilt: LXXVI, Issue: 3, 2002.
- Şakrak, Münir(1997), Maliyet Yönetimi, Yasa Yayınları, İstanbul.
- Upton, David (1998), “Just-in-Time and Performance Measurement Systems”, International Journal of Operations & Production Management, Vol. 18 No. 11.
- Wruck, Karen H./ Jensen, Michael C.(1998), “Professional Forum The Two Key Principles Behind Effective TQM Programs”, European Financial Management, Vol. 4, No. 3.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Mayıs 2008 |
| Yayımlandığı Sayı | Yıl 2008 Sayı: 25 |