EKONOMİK KATMA DEĞER VE BALANCED SCORECARD YAKLAŞIMLARININ ENTEGRASYONU

Bu çalışmada, önemli ve yaygın olarak kullanılan bir finansal performans değerlendirme ölçütü olan ekonomikkatma değer EVA ile Robert Kaplan ve David Norton tarafından 1992 yılında geliştirilen balanced scorecard BSC arasındaki potansiyel entegrasyon olanağı tartışılmaktadır. Öncelikle, her iki kavram hakkında bilgi verilmekte ve ekonomik katma değer ile balanced scorecard’ın avantajları ve kısıtları tartışılmaktadır. Sonrasında,EVA ile BSC arasında ilişki çerçevesinde iki yaklaşımın entegrasyonu anlatılmaktadır. Çalışmanın sonunda ise,elde edilen sonuçlar tartışılmaktadır

Anahtar Kelimeler:

Ekonomik Katma Değer, Balanced Scorecard, Performans Ölçme, Performans Değerlendirme.

In this study, a potential integration possibility between a popular financial performance evaluation indicator[economic value added EVA ] and a strategic management tool developed by Robert Kaplan and David Norton in 1992 [balanced scorecard BSC ] is discussed. Firstly, relevant literature is surveyed and the advantages&limitations of these two approaches are compared. Later on, according to a potential relationship betweenEVA and BSC, the integration of the two approaches is explained. Finally, the result of the study is presented

Keywords:

Economic Value Added, Balanced Scorecard, Performans Measurement, Performance Evaluation,

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