STRATEJİK MALİYET ve PERFORMANS YÖNETİM SİSTEMLERİNİN KURUMSAL KARNE MODELİ İLE ENTEGRASYONU

Bu çalışmada Kurumsal Karne (KK) modeli ile Ekonomik Katma Değer (EKD) modeli, Faaliyet Tabanlı Maliyetleme (FTM) sistemi ve Faaliyet Tabanlı Yönetim (FTY) modeli entegrasyonunun işletme performansının geliştirilmesi açısından fayda sağlayıp sağlamayacağı ve ayrıca söz konusu entegrasyonun işletme yöneticilerinin alacakları stratejik kararlar üzerinde etkili olup olmayacağı araştırılmıştır. Bu doğrultuda yönetsel modeller öncelikle teorik olarak açıklanmış, daha sonra söz konusu entegrasyon perspektifinde örnek bir sanayi işletmesinde uygulamaya yer verilmiştir. Yapılan uygulama ile öncelikle yönetsel modellerin birlikte kullanılmasının mamul maliyetlerinin daha doğru analiz edilmesine ve işletme performansının daha doğru ölçülmesine imkân verdiği görülmüştür. Ayrıca söz konusu entegrasyon aracılığıyla sağlanan bilgilerin yöneticilerin alacakları stratejik kararlar üzerinde etkili olduğu ve işletme performansı hedeflerinin daha doğru şekilde belirlenmesini mümkün kıldığı anlaşılmıştır. Özetle işletmelerde değer yaratma, stratejik amaçlara ulaşma ve rekabet avantajı kazanma konusunda KK modelinin stratejik maliyet ve performans yönetim modelleri ile entegre bir şekilde kullanılması işletme başarısının daha sağlıklı okunmasına katkıda bulunmaktadır.

INTEGRATION OF STRATEGIC COST AND PERFORMANCE MANAGEMENT MODELS WITH BALANCED SCORECARD MODEL

1. LITERATURE When a literature research was conducted on the four basic systems to be used within the scope of the study, it was observed that not all of these systems were handled in an integrated manner in previous studies. Anctil at al. (1998) emphasized that using ABC and EVA systems together will be effective in increasing income, while Roztocki and Needy (1999) will be a powerful management tool for businesses. The combination of Ariyawongrat and Needy (2002), ABC and BSC in a lean production environment will create a strong link between business performance management systems and strategies, whereas Liberatore and Miller (1998) will be able to develop distribution channels strategies in businesses by using these two systems together and it will contribute to the determination of performance measures. Kaplan (2001) emphasized that the integration of the EVA and ABC system and the BSC model will provide high benefits to businesses. Stankeviciene and Sviderske (2010) have revealed that the availability of the EVA and BSC model as an integrated performance measurement system in terms of increasing the business value will contribute to determining the value factors and increasing the business value by transferring these factors to the business processes. One of the most important features of the study is that the systems that will be used in the study within the scope of the literature research have not been used in an integrated way in previous studies and that these systems will be applied together in a business environment. 1.1. RESEARCH SUBJECT The subject of this study is to evaluate the financial performance of the enterprises together with the non-financial dimensions of the enterprises and to measure the operating performance in a balanced way. 1.2. 1.3. RESEARCH PURPOSE AND IMPORTANCE The aim of the study is to determine whether the use of the CC model with other strategic cost and performance management systems will benefit the improvement of business performance and whether it will be effective on the strategic decisions of business managers. CONTRIBUTION of the ARTICLE to the LITERATURE The results obtained through this study will be used to show whether the companies provide sufficient information needed for performance measurement by using cost and performance management systems together, and will make significant contributions to the literature. 2. DESIGN AND METHOD The theoretical issues covered in the study are embodied through the data of a sample enterprise and within the framework of the application in the enterprise. 2.1. RESEARCH TYPE “Case study method”, which is one of the scientific research methods used in the study and the financial and non-financial information of a manufacturing company, has been utilized. 2.2. RESEARCH PROBLEMS The study is based on two research problems. First, can the information provided by FTM and EKD help manage activities effectively? Secondly, will the preparation of KK dimensions with FTM and EKD information be effective in terms of measuring the operational performance in a more balanced and accurate way? 2.3. DATA COLLECTION METHOD Information about the balance sheet, income statement, final trial, product production information, flow chart of the activity, reports of the board of directors, annual purpose and target criteria were provided from the application enterprise. In addition, the necessary information about the business was obtained by conducting interviews with the business managers and employees. 2.4. QUANTITATIVE / QUALITATIVE ANALYSIS Activity and product costs are calculated according to the FTM system. In addition, the weighted average capital cost is calculated according to the EKD system and capital costs are distributed on an operating basis. In addition, financial and non-financial dimensions are determined within the framework of the KK model and the dimensions of KK are designed with both FTM and EKD information. 2.5. RESEARCH MODEL The model of this study is the KK model integrated with the FTM and EKD system. Figure 1. Research Model 3. FINDINGS AND DISCUSSION 3.1. FINDINGS as a RESULT of ANALYSIS In addition to the costs associated with the study, it is also possi

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