Performans yönetim sistemi Balanced Scorecard uygulaması
Abstract
İşletmenin amaçlara ulaşma düzeyini anlatan performans, bir işletmenin başarısını tanımlayan çok boyutlu bir kavramdır. İşletmenin başarı durumu ve sürekliliğinin sağlanması ise performans ölçümü ile değerlendirilmektedir. Performans ölçümünün amacı ise işletmenin temel stratejilerinin daha ekonomik ve daha rasyonel bir biçimde hayata geçirilmesidir. Performans ölçümü, işletmenin birçok paydaşı için önemlidir. Bu paydaşlar; işletmelerin hissedarları, yöneticiler, yatırımcılar ve kredi verenler gibi işletmenin dahili ve harici birçok tarafın, işletme ile ilgili verdikleri kararları etkilemektedir. İşletmeler, şu yıllarda yaşanan teknolojik gelişmeler ve modern yönetim tekniklerine bağlı olarak, kullandıkları performans yönetim sistemlerinde yeni düzenlemeler yapma gereksimi hissetmektedirler. İş dünyası, performans yönetiminde önemli bir dönüm noktası olan ve performans kavramına bütüncül bir yaklaşım getiren Balanced Scorecard ile 1990'lı yıllardan itibaren tanışmıştır. Dünya çapında kabul gören Balanced Scorecard, işletmenin kısa ve uzun dönemli amaçlarıyla birlikte finansal olan ve finansal olmayan performans göstergeleri arasındaki korelasyonu, neden-sonuç ilişkisi içerisinde açıklayarak dengeli bir şekilde kurumsal stratejiye yansıtan bir performans ölçme yöntemidir. Balanced Scorecard misyon, vizyon ve değerlerle betimlenen ve ulaşılmak istenen stratejik düşünce gelecek hipotezine dayalıdır, buna karşın günlük iş yapış şeklimizi oluşturan operasyonlar ve bütçeleme geçmiş verilerin analizine dayalıdır. Birbirine ters veri sistematiği ile çalışan gelecek hipotezi ile günlük işleyişin entegre olması için bir arayüze ihtiyaç duyulmaktadır. İşte Balanced Scorecard metodolojisi söz konusu bu boşluğu doldurmakta ve stratejinin etkin bir şekilde uygulamaya aktarılmasını sağlamaktadır. Çalışmamın ilk bölümünde performans kavramı ve performans yönetim sistemi irdelenecek, ikinci bölümde ise Balanced Scorecard yöntemi ele alınacaktır. Anahtar Kelimeler: Performans Yönetimi, Performans Ölçümü, Balanced Scorecard.
Performance measurement affects on decisions of business owners, executives, investors, lenders and business inside and outside of many side related businesses. Therefore, whether it is fully in a systematic way, whether temporarily or for a specific purpose, it is necessary to make every business performance measurement. Businesses, due to technological advances and modern management techniques in recent years, they need to make new arrangements for performance measurement and management systems they use. Business, bringing the concept of an integrated approach to performance since the 1990s, they met with the Balanced Scorecard performance management and it became an important turning point. The balanced scorecard which is recognized by worldwide with its management accounting tool correlates the company's short and long term objectives and non-financial and financial performance indicators, explaining reason-result relationship.itis a performance measurement method that reflects the corporate strategy in a balanced way. Balanced Scorecard uses company resources effectively.it provides a big opportunity to utilize skills of the employees at highest level by ensuring an well designed processes management in both horizontal and vertical direction throughout the organization of company.so it is a model which serves to stabilize and monitoring easily .we can describe it a detail a plan for success. Balanced Scorecard is based on the vision, mission and values depicted by the required strategic thinking and future hypothesis to be achieved, whereas budgeting is based on the operation and analysis of historical data that make up the way we stick to day job. the hypothesis of future systematic data that is working with the opposite are needed to integrate an interface for daily operation. Here Balanced Scorecard methodology is to fill this gap and provide an effective way of delivering applications strategy. The concept of performance and performance management measurement are discussed in the first part of study. In the second part , the Balanced Scorecard method will be discussed. Keywords: Performance Management, Performance Measurement, Balanced Scorecard.
Performance measurement affects on decisions of business owners, executives, investors, lenders and business inside and outside of many side related businesses. Therefore, whether it is fully in a systematic way, whether temporarily or for a specific purpose, it is necessary to make every business performance measurement. Businesses, due to technological advances and modern management techniques in recent years, they need to make new arrangements for performance measurement and management systems they use. Business, bringing the concept of an integrated approach to performance since the 1990s, they met with the Balanced Scorecard performance management and it became an important turning point. The balanced scorecard which is recognized by worldwide with its management accounting tool correlates the company's short and long term objectives and non-financial and financial performance indicators, explaining reason-result relationship.itis a performance measurement method that reflects the corporate strategy in a balanced way. Balanced Scorecard uses company resources effectively.it provides a big opportunity to utilize skills of the employees at highest level by ensuring an well designed processes management in both horizontal and vertical direction throughout the organization of company.so it is a model which serves to stabilize and monitoring easily .we can describe it a detail a plan for success. Balanced Scorecard is based on the vision, mission and values depicted by the required strategic thinking and future hypothesis to be achieved, whereas budgeting is based on the operation and analysis of historical data that make up the way we stick to day job. the hypothesis of future systematic data that is working with the opposite are needed to integrate an interface for daily operation. Here Balanced Scorecard methodology is to fill this gap and provide an effective way of delivering applications strategy. The concept of performance and performance management measurement are discussed in the first part of study. In the second part , the Balanced Scorecard method will be discussed. Keywords: Performance Management, Performance Measurement, Balanced Scorecard.
Description
Keywords
İşletme, Balanced Scorecard Yöntemi, Business Administration, Performans, Balanced Scorecard Method, Performans yönetimi, Performance, Performance management, Performans ölçümleri, Performance measurements