ETKİNLİK, ETKİLİLİK, VERİMLİLİK, KÂRLILIK, PERFORMANS: KAVRAMSAL BİR ÇERÇEVE VE KARŞILAŞTIRMA

İşletme yönetiminin işletme üzerinde kontrolü sağlamak için kullanacağı en önemli araçlardan biri performans ölçümüdür. Performans ölçümü, işletmelerin faaliyetlerine ilişkin geri bildirim sağlayarak kendinden beklenen sorumluluğu yerine getirmektedir. Performans ölçüm süreci boyunca işletmenin her kademesinde muhtelif göstergeler kullanılmaktadır. Etkinlik, etkililik, verimlilik, kârlılık ve performans bu süreçte en çok kullanılan göstergelerdir. Ancak bu kavramlar sıklıkla birbirleri yerine kullanılmakta ve karıştırılmaktadırlar. Bu çalışmada, ilgili kavramlara ilişkin farklılıklara, ilişkilere ve karşılaştırmalara dair açıklamalar yapılarak konuya ilişkin bir kavramsal çerçeve oluşturulması amaçlanmaktadır. Yapılan karşılaştırmalar neticesinde etkinliğin girdiler ile ilgili işlerin doğru; etkililiğin çıktılar ile ilgili doğru işlerin; verimliliğin ise etkinlik ve etkililik birleşimi olarak doğru işlerin doğru yapılmasını ifade ettiği görülmektedir. Bunların sonucunda kalite ve yenilik gibi unsurlar ile birlikte işletmelerin kârlılık sağlayabileceği belirtilmektedir. Son aşamada ise büyüme ve pazar payı benzeri faktörler neticesinde işletme performansı belirlenmektedir. Özetle, etkinlik ve etkililik gibi içsel göstergeler ile dar bir alanda başlayan performans ölçüm süreci, dışsal göstergeleri de içine alan kârlılık ve performans göstergeleri ile geniş bir alanda sonlanmaktadır.

Anahtar Kelimeler:

Etkinlik, Etkililik, Verimlilik, Kârlılık, Performans

Efficiency, Effectiveness, Productivity, Profitability, Performance: A Conceptual Framework and Comparison

Performance measurement is one of the most important tools that business management will use to maintain control over the business. Performance measurement fulfills the expected responsibility by providing feedback on operating activities. Various indicators are used at all levels of the business throughout the performance measurement process. Efficiency, effectiveness, productivity, profitability, and performance are the most used indicators in this measurement process. However, these indicators are often used interchangeably and confused. In this study, it is aimed to create a conceptual framework on the subject by making explanations about the differences, relationships, and comparisons regarding the indicators. As a result of the comparisons made, the following can be expressed. Effectiveness is doing things right with inputs. Effectiveness is doing the right things about the outcomes. Productivity is doing the right things right, as a combination of efficiency and effectiveness. As a result of these and with factors such as quality and innovation, it is stated that businesses can achieve profitability. In the next stage after profitability, business performance is determined as a result of factors such as growth and market share. In summary, the performance measurement process, which starts in a narrow field with internal indicators such as efficiency and effectiveness, ends in a wide area with profitability and performance indicators that include external indicators.

Keywords:

Efficiency, Effectiveness, Productivity, Profitability, Performance,

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