Yönetim Muhasebesi Kapsamında Performans Değerlemede Finansal Olmayan Verilerin Kullanımı ve Raporlanması

Performans değerlemede kullanılan veriler, yöneticilerin işletme faaliyetlerinin yerine getirilmesi ve denetiminde yönetim muhasebesinden elde edilen önemli bilgiler arasında yer almaktadır. Söz konusu bilgilerin elde edilmesinde, günümüz ihtiyaçlarının da etkisiyle, sadece finansal verilerin değil aynı zamanda finansal olmayan verilerin de kullanılması gerekli hale gelmiştir. Bundan dolayı da finansal olmayan bilgilerin elde edilmesi ve raporlanması daha da önemli hale gelmiştir. Nitekim bu çalışmada işletme başarısının ölçümünde üzerinde önemli bir etkiye sahip olan finansal olmayan verilerin çeşitleri, performans değerlemesindeki önemi ve nasıl raporlanacağı incelenmiştir. İnceleme sonucunda tüm işletmelerde geçerli olan bir finansal olmayan veri seti ile raporlama şeklinin mevcut olmadığı tespit edilmiştir.

Use and Reporting of Non-Financial Data in Performance Evaluation within the Scope of Management Accounting

The data used in performance evaluation are among the significant information obtained from the management accounting during the fulfillment and audit of the administration activities of executives. When obtaining this information, it has become a necessity to use not only financial data but also non-financial data, considering the needs nowadays. Hence, obtaining and reporting non-financial data has become more important. Thus, in this study, we evaluated the types of non-financial data which have a significant impact on the measurement of administration success, their significance on performance assessment and the methods for reporting them. After the evaluation, we have determined that there is no reporting method with a nonfinancial data set available in all administrations.

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