Publication: İşletmelerde performans ölçümlenmesi ve bir uygulama örneği
Abstract
Performans Ölçümlenmesi, Dengeli Ölçüm Kartı Tekniği ÖZET İŞLETMELERDE PERFORMANS ÖLÇÜMLENMESİ VE BİR UYGULAMA ÖRNEĞİ Günümüzde küreselleşmenin sonucunda sosyal, ekonomik ve teknolojik gelişmeler ile birlikte rekabet ortamı hızla ve sürekli olarak değişmektedir. Bu karmaşık pazar yapısı; işletmeleri, hedeflerini ve bu hedeflere ulaşmada kullanacakları yöntemleri en iyi şekilde belirlemeye yöneltmektedir. İş dünyası ve akademi çevresi, hızlıca değişen ve yoğun rekabetin yaşandığı günümüz piyasalarında geleneksel performans ölçümünün (gelir, kar, yatırım geri dönüşü gibi) yetersiz kaldığı noktasında birleşmişlerdir. İşletme başarısını tüm yönleriyle değerlendirmeyi amaçlayan performans ölçümleme modellerinin finansal boyutla birlikte finansal olmayan boyutu da dikkate alınması gerekmektedir. Finansal boyutlara dayalı ölçümlerin kritik işletme başarılarını ölçemediği görülmüştür. Geleneksel performans ölçümleme sistemlerinin yetersizliklerini ve eksikliklerini gidermeye yönelik olarak çok boyutlu modeller geliştirilmeye başlanmıştır. Çok boyutlu performans değerleme yaklaşımları, firma faaliyetlerinin tüm boyutlarıyla değerlendirilmesini sağlamaktadır. Bu yaklaşımlar, müşteriler, kalite, kârlılık, insan kaynakları, yenilik, esneklik gibi öncelikli yönetim değerlerini destekleyen geniş çaplı performans göstergelerini kullanmaktadır. Dengeli Ölçüm Kartı Tekniği, (Balanced Scorecard), bir işletmenin tanımlamış olduğu vizyon, misyon ve stratejisinin, daha kolay anlaşılabilir olan performans ölçüm kriterlerine dönüştürülmesini sağlar. Bu çalışmada işletmelerde performans ölçümlenmesinin nasıl uygulandığı ve Performans Ölçüm Sistemi olan Dengeli Ölçüm Kartı Tekniği’nin (Balanced Scorecard) örnek bir işletmede finansal, müşteri, iç süreçler ve öğrenme ve gelişim perspektiflerinin nasıl uygulandığı incelenmiştir. Performance Measurement, Balanced Scorecard
PERFORMANCE MEASUREMENT IN THE COMPANIES AND AN EXAMPLE OF APPLICATION As a result of the widespread globalization; social, technological and economic advances, competition settings have undergone swift and steady changes. This complex structure makes companies to determine their targets and their methods to attain these targets in a much more careful manner. The Business world and academic literatures claim that many organizations have found traditional performance measures (e.g., ex post costs, profits, return on investment) to be insufficient guides for decision making in today’s rapidly changing, hyper-competitive environment. It is necassery that performance measurement models aiming to evaluate the success of companies within all respects take into account the non-financial dimension, as well as the financial dimension. It is seen that performance measurement models based on the financial dimensions which have been insufficient to measure critical importance as to the success of the companies. Multi-dimensional models have been started to be developed in order to eliminate the deficienfies and insufficiencies of the traditional performance evaluation systems. Multi-dimensional performance evaluation approaches provide measures to evaluate all the dimension of activities the in firms. These approaches use large scale measures supporting management values that have priority such as customers, quality, profitabilty, human resources, innovation and flexibility. Balanced Scorecard provides the transformation of one company’s vision, mission and strategy into more easily understandable performance measurement criterias. In this study how the companies operating the performance measurement and analyse the method of Balanced Scorecard which is the performance measure tools in an example company in perspectives of financial, customer, transaction in company and learning and development.
PERFORMANCE MEASUREMENT IN THE COMPANIES AND AN EXAMPLE OF APPLICATION As a result of the widespread globalization; social, technological and economic advances, competition settings have undergone swift and steady changes. This complex structure makes companies to determine their targets and their methods to attain these targets in a much more careful manner. The Business world and academic literatures claim that many organizations have found traditional performance measures (e.g., ex post costs, profits, return on investment) to be insufficient guides for decision making in today’s rapidly changing, hyper-competitive environment. It is necassery that performance measurement models aiming to evaluate the success of companies within all respects take into account the non-financial dimension, as well as the financial dimension. It is seen that performance measurement models based on the financial dimensions which have been insufficient to measure critical importance as to the success of the companies. Multi-dimensional models have been started to be developed in order to eliminate the deficienfies and insufficiencies of the traditional performance evaluation systems. Multi-dimensional performance evaluation approaches provide measures to evaluate all the dimension of activities the in firms. These approaches use large scale measures supporting management values that have priority such as customers, quality, profitabilty, human resources, innovation and flexibility. Balanced Scorecard provides the transformation of one company’s vision, mission and strategy into more easily understandable performance measurement criterias. In this study how the companies operating the performance measurement and analyse the method of Balanced Scorecard which is the performance measure tools in an example company in perspectives of financial, customer, transaction in company and learning and development.