2020

Türk İmalat İşletmelerinde Çok Boyutlu Performans Değerleme (PD) Modellerine Dayalı Performans Göstergelerinin Kullanılabilirliliği

İşletmelerde finansal performans göstergelerinin kullanılmasıyla ilgili olarak çok şey bilinmesine rağmen, finansal olmayan niteliksel performans göstergeleriyle ilgili olarak sahip olduğumuz bilgi çok sınırlı ve oldukça da yenidir. Bu çalışmanın temel amacı, Türk imalat işletmelerinde finansal göstergelere dayalı performans değerlemenin yanında finansal olmayan performans göstergelerine dayalı performans değerleme (PD) sürecinin geniş bir resmini ortaya koymaktır. Çalışmada İstanbul Sanayi Odasının 2007 yılı verilerine göre Türkiye’de ilk 1000 içerisinde yer alan 162 imalat işletmesinin tepe yöneticisinden veriler elde edilmiştir. Yöneticilerin finansal PD göstergelerinin yanında finansal olmayan performans göstergelerine verdikleri önemin derecesi, verilen önem derecesinden yola çıkarak bu faktörlerin ölçülme derecesi ve buna bağlı olarak elde edilen bilginin planlama süreçlerinde kullanılma derecesi ortaya çıkarılmıştır. Araştırma sonuçları, işletmelerin belirgin performans boyut ve göstergelerine yönelik çok önemli “önem-ölçüm” ve “ölçüm-kullanım” boşluklarının olduğunu göstermektedir.

The Usefulness of Performance Measures Based On Multi-Dimensional Performance Measurements Models in Turkish Manufacturing Firms

Although ıt is known much about the use of financial performance measures in business organizations, our knowledge about use of nonfinancial performance measures is limited and very new. The objective of this study is to provide a comrehensive picture of the proces of financial and nonfinancial performance measurments based on financial and nonfinancial measures in Turkish manufacturing firms. Using data from 162 top executives of Turkish manufacturing firms, specified by the İstanbul Chamber of Industry as Turkey’s first top 1000 industrial firms in 2007, the study examined the degree to which top executives identfy particular financial and non financial performance measures as important, whether they are measuring important measures, and whether or not these firms actually are using information about these measures in their planning process. The results of this study showed that there are significant “importance-measurement” and “measurement-use” gaps for certain performance dimensions and measures .

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