HÜSEYİN GÜÇLÜ ÇİÇEK, ELİF AYŞE ŞAHİN İPEK

Performans yönetiminin amaç-araç uyumu tartışması ve performans esaslı bütçeleme sistemi

Bu çalışmada performans yönetiminin temel araçları olan stratejik plan, performans ölçümü, performans esaslı bütçeleme sisteminin performans yönetimine hizmet etme etkinliği, performans yönetiminin amaçları -hesap verebilirliğin sağlanması ve performansın geliştirilmesi- arasındaki çelişki göz önüne alınarak değerlendirilmiştir. Uygulamada performans yönetim araçlarının hesap verebilirliğin sağlanmasına odaklandığı; ancak performans yönetiminin nihai amacı olan performansın geliştirilmesine hizmet edemediği görülmektedir. Bu amaçla stratejik plan, performans ölçümü ve performans esaslı bütçeleme sisteminin etkinleştirilmesi için stratejik planlama modelinin gözden geçirilmesi, performans değerlendirmesine gereken önemin verilmesi, senaryo yaklaşımı gibi alternatif bütçeleme tekniklerinden ve maliyet muhasebesinden faydalanılması, bütçeleme sürecine düşünce kuruluşlarının dahil edilmesi, parlamento bünyesinde teknik bir komisyonun kurulması önerilmiştir.

Discussion on the means-ends consistency of performance management and performance based budgeting system

In the study, the service efficiencies of the fundamental means of performance management, which are strategic plan, performance measurement and performance based budgeting system, are examined by keeping the contradiction between the ends of performance management –the provision of accountability and performance enhancement– in view. In practice, it is observed that performance management means focus on the provision of accountability, but it could not serve to the enhancement of performance that is the final objective of performance management. For this purpose, revising the strategic planning model for the activation of strategic plans, performance measurement and performance based budgeting system; giving due importance to performance assessment; benefiting from alternative budgeting techniques such as scenario approach and from cost accounting; incorporating think tanks into budgeting process; and founding a technical commission within the Parliament are proposed.

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