Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard

GÜNER, M. Fatih

Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard

M. Fatih GÜNER (TÜBİTAK-TÜSSİDE (Türkiye Sanayi Sevk ve İdare Enstitüsü,), Kocaeli, Türkiye)

Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

29 5

Yıl: 2008 Cilt: 10 Sayı: 1 Sayfa Aralığı: 247 - 265 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard

Öz:

Geleneksel muhasebe tabanlı performans ölçme yöntemleri sadece geçmişe yönelik bilgiler sunması, kısa döneme fazla odaklanması ve çok özet bilgiler içermesinden dolayı uzun zamandır eleştirilmekte ve yetersiz bulunmaktadır. Kaplan ve Norton, Balanced Scorecard yöntemini performans ölçme ve stratejik yönetim yazınında yeni ve sistemli bir yaklaşım olarak tanıtmaktadırlar. Balanced Scorecard yöneticilere işletme misyonunun, vizyonunun ve stratejisinin, finansal ve finansal olmayan performans ölçüleri setine dönüş¬türüldüğü bir çerçeve sunmaktadır. Bu yöntemde geleneksel olarak kurumsal performans değerlendirmede kullanılan finansal ölçüler, müşteri boyutu, iç süreçler boyutu ile öğrenme ve gelişme boyutundaki finansal olmayan performans ölçülerinin kullanımı ile desteklenmektedir. Balanced Scorecard’ın en temel özelliği kurumsal stratejik amaçlar ile performans ölçüleri arasında bir bağ kurması ve bu bağı ön plana çıkarmasıdır. Buna ek olarak bu yöntem kurumların uzun dönemli kararları ile kısa dönemli kararları, iç ve dış çevresi arasında bir denge sağlamaktadır. Bu çalışmada Balanced Scorecard’ın kuramsal yapısı incelenerek, bu yöntemde kullanılabilecek boyutlar ve performans ölçüleri açıklanmakta, yöntemin kısıtları ve geleceğine ilişkin tartışmalara yer verilmektedir.

Anahtar Kelime:

Konular: İşletme İktisat

The Balanced Scorecard as a Strategic Management Model

Öz:

Traditional accounting based performance measurement systems have been criticized for a long time as being too backward looking, too short term focusing, too aggregate and considered insufficient. Kaplan and Norton introduced the Balanced Scorecard as a new, systematic approach on performance measurement and strategic management literature. The balanced scorecard provides management with a comprehensive framework that translates a company’s mission, vision and strategy into a coherent set of financial and nonfinancial performance measures. The balanced scorecard supplements traditional financial measures with measures from three additional perspectives: those of customers, internal business processes, and learning and growth. A key feature of the balanced scorecard is its emphasis on linking the performance measures with organizational strategic objectives. In addition it provides the balance between short and long term decisions, internal and external environment of organizations. This paper analyzes theoretical background of balanced scorecard, explains perspectives and performance measures can be used in scorecards and debates limitations and future of the balanced scorecard.

Anahtar Kelime:

Konular: İşletme İktisat

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık

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APA	GÜNER M (2008). Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. , 247 - 265.
Chicago	GÜNER M. Fatih Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. (2008): 247 - 265.
MLA	GÜNER M. Fatih Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. , 2008, ss.247 - 265.
AMA	GÜNER M Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. . 2008; 247 - 265.
Vancouver	GÜNER M Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. . 2008; 247 - 265.
IEEE	GÜNER M "Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard." , ss.247 - 265, 2008.
ISNAD	GÜNER, M. Fatih. "Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard". (2008), 247-265.

APA	GÜNER M (2008). Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10(1), 247 - 265.
Chicago	GÜNER M. Fatih Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 10, no.1 (2008): 247 - 265.
MLA	GÜNER M. Fatih Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol.10, no.1, 2008, ss.247 - 265.
AMA	GÜNER M Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2008; 10(1): 247 - 265.
Vancouver	GÜNER M Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard. Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2008; 10(1): 247 - 265.
IEEE	GÜNER M "Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard." Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10, ss.247 - 265, 2008.
ISNAD	GÜNER, M. Fatih. "Bir Stratejik Yönetim Modeli Olarak Balanced Scorecard". Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 10/1 (2008), 247-265.