YENİLİKÇİYÖNETİM MUHASEBESİ ANLAYIŞINDA SORUMLULUK MUHASEBESİ SİSTEMİNİN DEĞERLENDİRİLMESİ

İşletmeler, çabuk değişen, dinamik ve rekabetçi bir ortamda faaliyet göstermektedirler. Bu tür bir ortamda faaliyet gösteren işletmeler, ayakta kalabilmenin yollarını bulmalıdırlar. İşletmelerin faaliyet gösterdiği ortamın, seçilen ve uygulanan kontrol ve iletişim sistemleri üzerinde önemli bir etkisi vardır. Değişen ortamda, yönetimmuhasebesi sistemi de değişme göstermektedir. Özellikle yenilikçi yönetim muhasebesi sistemleri, faaliyetlerüzerinde, faaliyet sonuçlarının ölçülmesi ve ayrıca ödüllerin belirlenmesinde önemli bir rol oynar. Finansal tabanlı bir performans yönetim sistemi işletmeler için yol gösterici olmayacaktır. Sürekli gelişme ortamında, işletmeler uygun misyon ve stratejileri belirlemeli ve bu misyon ve stratejileri uygulamalıdır. İşletmenin amaçlarını, performans ölçülerini ve zorunlu önceliklerini dikkatli bir şekilde belirlenmesi amacıyla yöneticiler, yolgösterici bir sisteme ihtiyaç duymaktadır. Bu görevi üstlenen sorumluluk muhasebesi sistemi de yenilenmelidir

Anahtar Kelimeler:

Yenilikçi Yönetim Muhasebesi, Fonksiyonel Sorumluluk Muhasebesi Sistemi, Tam Za

Companies operate in competitive, dynamic and rapidly changing environment. In this environment, they mustfind ways to survive. The type of environment which firms operate in has a significant effect on the type of control and communication system chosen and implemented. In the changing environment, the management accounting system changes too. Especially, innovative management accounting systems play important role in measuring actions and outcomes and in defining reward received by individuals. A financial based performancemeasurement system would not be a guidance for the firms. In the continuous improvement environment, companies must specify their mission and strategies and accompolish this overall mission and strategy. A formal guidance system is required by managers of an organization to specify their mission, performance measures and necessary initiatives. On account of these missions, functional responsibility accounting system must be renewedtoo

Keywords:

Innovative management accounting, Responsibility accounting system, JIT-Based Responsibility,

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