İŞLETMELERDE BAŞARI ÖLÇÜM TEKNİKLERİ VE OTOMOTİV SEKTÖRÜNDEKİ BİR İŞLETMEYE BALANCED SCORECARD (KURUMSAL KARNE) UYGULAMASI
Date
2021-11-14
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Abstract
İşletmelerde yöneticiler, astlarının başarılarını (performanslarını) izlemek ve
değerlendirmek zorundadırlar. Bu değerlendirmeler tamamen nesnel kritelere dayalı
şekilde yürütülmesi gerekmektedir. Öznel yargılara dayandırılan değerlendirmeler,
personel ve yönetim arasında olumlu ilişkilerin korunmasını, geliştirilmesini
engellemektedir. Performans, işletmelerin ulaşmak istediğin yere gelebilmek için
gösterdiği başarı seviyesi olarak değerlendirilir. İşletmeler belirli periyotlarla
çalışanlarının performanslarını ölçmek için performans ölçme yöntemlerinden
faydalanırlar. Bu bağlamda geleneksel yöntemler yerine modern yöntem tercih
edilmektedir. Balanced Scorecard (Kurumsal Karne)finansal veriler ile birlikte,
finansal olmayan öğrenme ve gelişmeyi, firma içi süreçleri ve en önemlisi müşteri
boyutları temel alan; bu boyutlarla performans bileşenini ölçüp, aralarındaki dengeyi
sağlayan performans ölçüm sistemidir.
Çalışma da performans, performansın özellikleri,performans değerlemenin
amaçları, performansın boyutları, performans ölçümü, tarihsel gelişimi ve klasik
performans ölçüm sistemlerinde kullanılan analizler ve modern performans ölçüm
avantajları, özellikleri, amaçları, avantajları, boyutları hakkında açıklamalar
yapılmıştır.
Çalışmanın uygulama bölümünde kullanılan yöntem mülakat yöntemi ve nitel
araştırma yönetimi kullanılmıştır. Ankara ilinde bulunan otomotiv
işletmesindeservis, satış ve yedek parça departmanlarından sorumlu 3 müdür,
kaporta ve boyadepartmanından sorumlu 1 şefbulunmaktadır. Şirket ile ilgili tüm
bilgilerin iletildiği genel müdür ile görüşülerek işletmenin Balanced Scorecarad
(Kurumsal Karne)’ı oluşturulmuştur. Oluşturulmuş olan Balanced Scorecard
(Kurumsal Karne) ile işletmenin performansı tüm boyutları ile birlikte
değerlendirilebilmektedir. İşletmenin Balanced Scorecard (Kurumsal Karne)’a
karşılık belirlenen kriterlere bakıldığında finansal, müşteri, öğrenme ve gelişme
boyutlarında hedeflenen oranlara ulaştığını görmekteyiz. Fakat firma içi süreçler
boyutunda hedeflenen oranlara ulaşılamadığını görmekteyiz. Genel anlamda
bakıldığında firmanın başarılı olduğunu söylemek mümkündür.
Description
Success Measurement Techniques in Businesses and Balanced
Scorecard Application to a Business in the Automotive Sector
ABSTRACT: Managers in businesses have to monitor and evaluate the success (performance) of their subordinates. These evaluations should be conducted on the basis of purely objective criteria. Evaluations based on subjective judgments prevent the maintenance and development of positive relations between staff and management. Performance is evaluated as the level of success that businesses show in order to reach the place they want to reach. Businesses use performance measurement methods to measure the performance of their employees periodically. In this context, modern method is preferred instead of traditional methods. Balanced Scorecard (Corporate Scorecard) is based on financial data, non-financial learning and development, internal processes and most importantly customer dimensions; It is a performance measurement system that measures the performance component with these dimensions and provides the balance between them. In the study, explanations about performance, characteristics of performance, purposes of performance appraisal, dimensions of performance, performance measurement, historical development and analyzes used in classical performance measurement systems and modern performance measurement advantages, features, purposes, advantages and dimensions are given. The method used in the application part of the study was the interview method and qualitative research management. In the automotive company located in Ankara, there are 3 managers responsible for the service, sales and spare parts departments, and 1 chief responsible for the bodywork and paint department. The Balanced Scorecarad (Corporate Scorecard) of the enterprise was created by meeting with the general manager, to whom all information about the company was communicated. With the Balanced Scorecard (Corporate Scorecard) created, the performance of the enterprise can be evaluated together with all its dimensions. When we look at the criteria determined against the Balanced Scorecard (Corporate Scorecard), we see that the company has reached the targeted rates in the dimensions of financial, customer, learning and development. However, we see that the targeted rates cannot be reached in terms of internal processes. In general terms, it is possible to say that the company is successful.
ABSTRACT: Managers in businesses have to monitor and evaluate the success (performance) of their subordinates. These evaluations should be conducted on the basis of purely objective criteria. Evaluations based on subjective judgments prevent the maintenance and development of positive relations between staff and management. Performance is evaluated as the level of success that businesses show in order to reach the place they want to reach. Businesses use performance measurement methods to measure the performance of their employees periodically. In this context, modern method is preferred instead of traditional methods. Balanced Scorecard (Corporate Scorecard) is based on financial data, non-financial learning and development, internal processes and most importantly customer dimensions; It is a performance measurement system that measures the performance component with these dimensions and provides the balance between them. In the study, explanations about performance, characteristics of performance, purposes of performance appraisal, dimensions of performance, performance measurement, historical development and analyzes used in classical performance measurement systems and modern performance measurement advantages, features, purposes, advantages and dimensions are given. The method used in the application part of the study was the interview method and qualitative research management. In the automotive company located in Ankara, there are 3 managers responsible for the service, sales and spare parts departments, and 1 chief responsible for the bodywork and paint department. The Balanced Scorecarad (Corporate Scorecard) of the enterprise was created by meeting with the general manager, to whom all information about the company was communicated. With the Balanced Scorecard (Corporate Scorecard) created, the performance of the enterprise can be evaluated together with all its dimensions. When we look at the criteria determined against the Balanced Scorecard (Corporate Scorecard), we see that the company has reached the targeted rates in the dimensions of financial, customer, learning and development. However, we see that the targeted rates cannot be reached in terms of internal processes. In general terms, it is possible to say that the company is successful.
Keywords
business