Three measurement tools contributing to value-based performance measurement: Performance measurement matrix, performance pyramid and Cambridge performance measurement framework

Öz

Business managers and stakeholders use the information obtained as a result of performance measurement as a reference point in the decisions they take regarding the business. Performance measurement that carries out its control function in business management has undergone many changes and developments from past to present. Initially, organizations used traditional performance measurement that was strictly measured, based only on financial data, providing historical information. In the following period, value-based performance measurement methods, which were developed in line with various factors such as the differentiation of stakeholders and social demands, technological development, including non-financial data and calculated more complex than traditional methods, began to be used. Many studies have been carried out within this framework. Value-based performance measurement methods that emerged as a result of these studies were applied by the businesses. In this study, Performance Measurement Matrix, Performance Pyramid and Cambridge Performance Measurement Framework, which are among the value-based performance measurement methods but not used in practice, have been examined. The common point of these methods is that they contribute intellectually to the value-based performance measurement methods created after them. These contributions; multidimensionality and balance in performance measurement matrix; in the performance pyramid, it presented a holistic perspective to measurement tools, and in the Cambridge performance measurement framework, it was realized as an evaluation of measurement methods. In this context, this study is expected to provide a general perspective to those concerned.

Anahtar Kelimeler

• Value-based Performance Measurement
• Performance Measurement Matrix
• Performance Pyramid
• Cambridge Performance Measurement Framework

Değer bazlı performans ölçümüne katkı sunan üç ölçüm aracı: Performans ölçüm matrisi, performans piramidi ve Cambridge performans ölçüm çerçevesi

Öz

İşletme yöneticileri ve paydaşları, işletme ile ilgili aldıkları kararlarda referans noktası olarak performans ölçümü sonucunda ortaya çıkan bilgileri kullanmaktadırlar. İşletme yönetiminde kontrol görevini yürüten performans ölçümü geçmişten günümüze kadar birçok değişim ve gelişim göstermiştir. İşletmeler, başlangıçta basit şekilde hesaplanan, sadece finansal verilere dayalı, geçmişe yönelik bilgiler sunan geleneksel performans ölçümünü kullandılar. Daha sonraki dönemde ise paydaşların ve toplumsal taleplerin farklılaşması, teknolojik gelişim gibi muhtelif etkenler doğrultusunda geliştirilen, finansal olmayan verileri de içeren ve geleneksel yöntemlere göre daha karmaşık şekilde hesaplanan çok boyutlu değer bazlı performans ölçüm yöntemleri kullanılmaya başlanmıştır. Bu çerçevede birçok çalışma gerçekleştirilmiş ve ortaya çıkan yöntemler uygulama alanı bulmuştur. Bu çalışmada, değer bazlı performans ölçüm yöntemleri içerisinde yer alan ancak fazla bir uygulama alanı bulamayan Performans Ölçüm Matrisi, Performans Piramidi ve Cambridge Performans Ölçüm Çerçevesi incelenmiştir. Bu yöntemlerin ortak noktası, kendinden sonra oluşturulan değer bazlı performans ölçüm yöntemlerine fikirsel olarak katkıda bulunmalarıdır. Bu katkılar; performans ölçüm matrisinde, çok boyutluluk ve denge; performans piramidinde, ölçüm araçlarına bütünsel bir bakış açısı sunması, Cambridge performans ölçüm çerçevesinde ise ölçüm yöntemlerinin değerlendirilmesi şeklinde gerçekleşmiştir. İlgili yöntemlerin en temel ortak noktası, bu yöntemlerin sunduğu anlayışa getirilen eleştirilerin kapsamlı olarak değerlendirilmesi ile farklı değer bazlı performans ölçüm yöntemlerinin ortaya çıkmış olmasıdır. Çalışmanın bu doğrultuda ilgililere konu hakkında genel bir bakış açısı sunması beklenmektedir.

Anahtar Kelimeler

• Değer Bazlı Performans Ölçümü
• Performans Ölçüm Matrisi
• Performans Piramidi
• Cambridge Performans Ölçüm Çerçevesi

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