USE OF SUSTAINABILITY BALANCED SCORECARD METHOD IN PERFORMANCE MEASUREMENT: AN APPLICATION IN THE FACULTY OF DENTISTRY

Yıl 2022, Cilt: 15 Sayı: 1, 183 - 211, 01.03.2022

Ayşe Aydın , İdris Varıcı

https://doi.org/10.29067/muvu.943606

Cited By: 1

Öz

Sustainability which consists social responsibility and environment has become important in recent years. In this sense, measuring the sustainability of institutions has become importance and performance-based techniques have started to be used to measure sustainability. One of these performance measurements is the Sustainability Balance Scorecard method.
The purpose of this study is to apply the five-dimensional form of the Sustainability Balanced Scorecard in a health institution, Faculty of Dentistry. For this purpose, a five-dimensional SBSK strategy map of the institution was created. Dimensions on the map are “sustainability”, “financial”, “customer (patient)”, “internal processes”, “learning and development”. Afterwards, the strategic purpose and evaluation criteria to be used in measuring the performance of each dimension were determined. Then, the performance of the dimensions was examined and explained within the scope of the determined strategic purpose and evaluation criteria. Finally, results of SBSK were reported as a chart. Both qualitative and quantitative data collection techniques were used in obtaining the required data during the examination of the dimensions. An interview study was conducted to obtain qualitative data. As to obtaining quantitative data, a survey was conducted and additively, the government agency’s balance sheets, income statement and activity reports for 2017-2018 were used.
As a result, it has been determined that the institution is partially successful in the sustainability dimension, has made progress and has positive values in the financial dimension and has improved, been successful in the customer and the internal processes dimensions, and failed in the learning and development dimension within the scope of the employees. In total, it was concluded that 6 out of the 17 determined strategic aims failed.

Anahtar Kelimeler

Performance, Sustainability Balanced Scorecard, Faculty of Dentistry

PERFORMANS ÖLÇÜMÜNDE SÜRDÜRÜLEBİLİRLİK BALANS SKOR KART YÖNTEMİNİN KULLANIMI: DİŞ HEKİMLİĞİ FAKÜLTESİNDE BİR UYGULAMA

Öz

Sosyal sorumluluk ve çevreyi esas alan sürdürülebilirlik kavramı son yıllarda önemli hale gelmiştir. Bu anlamda kurumların sürdürülebilirliğinin ölçümü önem kazanmış, sürdürülebilirliği ölçmeye yönelik performans tabanlı teknikler ortaya çıkmıştır. Bu performans ölçümlerinden biri de Sürdürülebilirlik Balans Skor Kart (SBSK) yaklaşımıdır.
Bu çalışmanın amacı, Sürdürülebilirlik Balans Skor Kart (SBm SK)’ın beş boyutlu formunu bir sağlık kurumu olan Diş Hekimliği Fakültesi’nde uygulamaktır. Bu amaca yönelik olarak, kuruma ait beş boyutlu SBSK strateji haritası oluşturulmuştur. Boyutlar; “sürdürülebilirlik”, “finansal”, “müşteri (hasta)”, “iç süreçler”, “öğrenme ve gelişme” boyutlarıdır. Ardından her bir boyutun performansını ölçmede kullanılacak stratejik amaç ve değerlendirme ölçütleri belirlenmiştir. Daha sonra, boyutların performansı belirlenen stratejik amaç ve değerlendirme ölçütleri kapsamında incelenmiş ve açıklanmaya çalışılmıştır. Boyutların incelenmesi sırasında gerekli verilerin elde edilmesinde hem nitel hem de nicel veri toplama tekniklerinden faydalanılmıştır. Nitel verilerin elde edilmesinde mülakat çalışması yapılmıştır. Nicel verilerin elde edilmesinde ise, anket çalışması yapılmış ayrıca kurumun 2017-2018 yıllarına ait bilanço, gelir tablosu ve faaliyet raporlarından yararlanılmıştır.
Araştırma sonucunda kurumun, sürdürülebilirlik boyutunda kısmen başarılı olduğu, finansal boyutta pozitif değerlere sahip olduğu ve gelişim gösterdiği, müşteri boyutunda ve iç süreçler boyutlarında genel olarak başarılı olduğu, öğrenme ve gelişme boyutunda ise çalışanlar kapsamında başarısız olduğu tespit edilmiştir. Toplamda ise, belirlenen 17 stratejik amaçtan 6’sında başarısız olduğu sonucuna ulaşılmıştır.

Anahtar Kelimeler

Performans, Sürdürülebilirlik Balans Skor Kart, Diş Hekimliği Fakültesi

Kaynakça

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