PERFORMANS ÖLÇÜMÜNDE KATMA DEĞER TABLOSUNUN ÖNEMİ

Hesap verme sorumluluğu, şirket yöneticilerinin yaptıkları işlerin sonucu ve gelişmeler hakkında hissedarların yanı sıra hükümet, çalışanlar, müşteriler ve tüm topluma karşı bir bilgi verme sorumluluğudur. Tüm paydaşların yarattığı fayda ve bu faydadan aldıkları payların açıkça görülebilmesini sağlayan katma değer tablosu işletmelerin hesap verme ve sosyal sorumluluğu açısından önemlidir.

Anahtar Kelimeler:

Katma Değer Tablosu, Performans, Finansal Raporlama, Sürdürülebilirlik

VALUE ADDED STATEMENT AS A PERFORMANCE EVALUATION TOOL

Accountability is responsibility of corporate executives to inform the government, employees, customers, and the entire community, as well as shareholders, about the outcome and progress of their work. The value-added statement, which provides a clear view of the benefit created by all stakeholders and their share of this benefit, is important in terms of accountability and social responsibility of enterprises.

Keywords:

Value Added Statement, Performance, Financial Reporting, Sustainability,

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