İşletmelerde Strateji Tabanlı Sorumluluk Muhasebesi Sistemi

İşletmelerin faaliyet gösterdiği ortam, muhasebe sistemlerini yapılandırmaktadır. Rekabetçi koşulların var olduğu bir ortamda işletmelerin kullana geldikleri fonksiyonel sorumluluk muhasebesi sistemi, işletmenin ihtiyaçlarını karşılayamamaktadır. Geçmişe odaklanarak yapılan performans değerlendirmesinin sonuçları, işletme stratejilerinin geçerliliğini test etme konusunda yönetimi yalnız bırakmaktadır. Maddi duran varlıklardan elde edilen sonuçlar doğrudan ölçülürken, maddi olmayan duran varlıklardan yaratılan değerin sonuçları doğrudan ölçülemeyecektir. Bu amaçla da strateji haritaları geliştirilmiştir. Yönetim muhasebesi aracı olarak strateji tabanlı sorumluluk muhasebesi sistemi, ölçüm kartı tekniği ve strateji haritaları ile birlikte yapılandırılmaktadır.

Strategy-Based Responsibility Accounting System in the Business

The type of environment that the firms operate can shape their accounting systems. In the competitive environment, functional responsibility accounting system used by the firms can not satisfy their needs. Making the performance evaluations for past activities, give alone the firms about testing of their strategy. Result of using the tangible assets can be directly measured, but for untangible assets cannot be directly measured. For this, strategy maps are developed. As a management accounting tool, strategy based responsibility accounting system is organized with balanced scorecard and strategy maps.

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