KURUMSAL KARNE GELİŞİMİNDE STRATEJİK YÖNETİMİ ETKİNLEŞTİRME

Son zamanlarda yönetim alanında gerçekleştirilen bilimsel çalışmalar örgüt sürekliliğinin anahtar faktörü olarak, örgütün potansiyel stratejisinin değişime adaptasyonunu ve stratejinin örgüt ortamına etkin bir şekilde aktarılmasının önemini vurgulamaktadır. Örgüt stratejisini sadece planlarda yer alan bir anlayıştan, örgütün her düzeyine yayacak bir yapıya kavuşturmak ise stratejiyi yönetecek, kontrol edecek ve gerektiğinde güncelleyecek olan stratejik ölçüm sistemlerinin hem finansal hem de finansal olmayan ölçüleri entegre edebilmesine sıkı sıkıya bağlı olmaktadır. Bu amaçla geliştirilen yöntemlerden biri de Kurumsal Karne (KK)’dir (Balanced Scorecard-BSC). KK bir iş biriminin vizyon ve stratejisini dört farklı alandaki hedef ve ölçülere dönüştürür. Bu alanlar; finansal, müşteri, içsel iş süreçleri ve öğrenme ve gelişme boyutudur. Bu çalışma ile Kurumsal Karne’nin 1990’lı yıllardan günümüze gelişim ve uygulama düzeyi literatür araştırması yapılarak İncelenmektedir. Bununla beraber, şirketlerin stratejilerini hayata geçirmelerinde ve değerlendirmelerinde KK’den nasıl yararlandıkları aktarılarak ülkemizdeki şirket uygulamalarına ışık tutması amaçlanmaktadır.

Anahtar Kelimeler:

Kurumsal Karne, Stratejik Yönetim, Stratejik Performans Ölçümü

PDF

___

[1] Beer, S. (1985). Diagnosing the System for Organizations. Chichester: Wiley.
[2] Bamey, J. (1996). The resource-based theory of the Firm. Organization Science, 7(5), 469-476.
[3] Drucker, P. (1993). Post Capitalist Society. New York: Harper.
[4] Kaplan, R.S. & Norton, D.P. (1993). Putting the balanced scorecard to work. Harvard Business Review, 71(5), 134— 149.
[5] Kaplan, R.S. & Norton, D.P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 75-87.
[6] Kaplan, R.S. & Norton, D.P. (2001). The Strategy focused Organization. How Balanced Scorecard Companies Thrive In The New Business Environment. Boston, MA: Harvard Business School Press.
[7] Espejo, R.; Schumann, W.; Schwaninger,M. & Bilelo, U. (1996). Organizational Transformation and Learning, A Cybernetic Approach to Management. Chichester: Wiley.
[8] Emmanuel, C. & Otley, D. (1995). Readings in Accounting for Management Control. London: Chapmann and Hail.
[9] Norreklit, H. (2000). The balance on the balanced scorecard- a critical analysis of some of its assumptions. Managemenet Accounting Research, 11(1), 65-88.
[10] Brignall, S. & Ballantine, J. (1996). Performance measurement in service business revisited. International Journal of Service Industry Management, 7(1), 6-31. 11
[11] Lynch, R.L. & Cross, K.F. (1991). Measure Up-The Essential Guide to Measuring Business Performance. London: Mandarin.
[12] Neely, A. (1998). Measuring Business Performance, London: Economist Books.
[13] Lee, H.; Kwak, W. & Han, I. (1995). Developing a business performance evolution system: an analytic hierarchical model. The Engineering Economist, 40(4), 343-357.
[14] Emst & Young (1998). Measures that Matter. Cambridge: Emst & Young Centre for Business Innovation.
[15] Amaratunga, D.; Baldry, D. & Sarshar, M. (2001). Process improvement through performance measurement: the balanced scorecard methodology. Work Study, 50(5), 179-188.
[16] PEA (1998). Guide to a BSC Performance Management Methodology. Procurement Executives’ Association, USA, Renaissance Worldwide.
[17] Dearden, J. (1969) The case against ROI control. Harvard Business Review, May-June, 124-136.
[18] Johnson, H.T. & Kaplan, R.S., (1987). Relevance Lost, The Rise and Fail of Management Accounting. Boston, MA: Harvard Business School Press.
[19] Kaplan, R.S & Norton, D.P.(1992). The Balanced Scorecard-Measures That Drive Performance. Harvard Business Review, 70(1), 71-29.
[20] Nair, M. (2004). Essentials of Balanced Scorecard. Stratford Books, United Kingdom: John Wiley & Sons Inc.
[21] Kaplan, R.S. & Norton D.P.(1999). Balanced Scorecard, (Çev.: Egeli, S.). İstanbul: Sistem Yayıncılık: 207.
[22] Hepworth, P. (1998). Weighing it up-a literatüre review for the balanced scoreacard. Journal of Management Development, 17(8), 559—563.
[23] Kaplan, R.S. & Norton, D.P. (1996). The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press.
[24] Hoffecker, J. & Goldenberg, C. (1994). Using the balanced scorecard to develop company-wide performance measures. Journal Cost Management, Warren, Gorham, & Lamont, 8(3), Fail, 5-17.
[25] Örnek A.Ş. (2000). Balanced Scorecard: Bilgiden Stratejiye Ulaşmada Kullanılabilecek Yeni Bir Araç. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2(3), (http://www.sbe.deu. edu.tr!Y ayinlar/dergi/dergi). [16.03.2004],
[26] Anthony, R. & Govindarajan, V. (1998). Management Control Systems. 9th Ed. New York: McGraw-Hill.
[27] Gautreau, A. & Kleiner, B.H. (2001). Recent Trends in Performance Measurement Systems-The Balanced Scorecard Approach. Management Research News, 24(3/4), 153-156.
[28] Johnson, H. (1992). Relevance Regained. From Top-down Control to Bottom-up Empowerment. New York: Free Press, Maxell Macmillan.
[29] Kaplan, R.S. & Johnson, H. (1991). Relevance Lost. The Rise and Fail of Management Accounting. Boston: Harvard Business School Press.
[30] Kaplan, R.S. & Norton, D.P. (1996). The Balanced Scorecard. Boston: Harvard Business School Press.
[31] Achterbergh, J.; Beeres, R. & Vriens, D. (2003). Does the balanced scorecard support organizational viability? Kybernetes, 32(9/10), 1387-1404.
[32] Cobbold, I.M. & Lawrie, G.J.G. (2002). The Development of the Balanced Scorecard as a Strategic Management Tool, 2GC Active Management Tool. Working Paper. (http://www.workinfo.com/free/downloads/66.htm). [10.02.2006],
[33] Mooraj S.; Oyon, D. & Hostettler, D. (1999). The Balanced Scorecard: A Necessary Good or an Unnecessary Evil? European Management Journal, 17(5), 481-491.
[34] Olve, N.; Roy, J. & Wetter, M. (1999). Performance Drivers: A Practical Gülde to Using the Balanced Scorecard. Chichester: John Wiley & Sons.
[35] Epstein, M.J. & Manzoni, J.F. (1997). The Balanced Scorecard&Tableau de Bord: A Global Perspective on Translating Strategy into Action. INSEAD Working Paper, 97/63/AC/SM.
[36] Eagloson, G.K. & Waldersee, R. (2000). Monitoring the strategically important: assessing and improving strategic tracking systems, Performance Measurement-Past, Present and Future. Centre for Business Performance, Cranfıeld University, Cranfield, 137-144.
[37] Kennerly, M. & Neely, A.D. (2000). Performance Measurement Frameworks-A Review, Proceedings, 2nd International Conference on Performance Measurement, Cambridge, UK, 23(2), 213-229.
[38] Butler, A.; Letza, S.R. & Neale, B. (1997). Linking the Balanced Scorecard to Strategy. Long Range Planning, 30(2), 242-56.
[39] Marr, B and Neely, A (2002), The Balanced Scorecard Report, Stamford CT, Gartner, Inc., and Cranfıeld School of Management.
[40] PCIS Danışmanlık (2003). Balanced Scorecard. (http://www.pcis.com.tr/tr/services/balancedscorecard.shtm 1). [05.03.2006],
[41] Bircan, İ. (2002). Kamu Kesiminde Stratejik Yönetim ve Vizyon. Planlama Dergisi, DPT'nin Kuruluşunun 42. Yılı Özel Sayısı, 11-20.
[42] Aktan C.C. (2002). Geleceği Kazanmanın Yolu: Stratejik Yönetim.(http://www.canaktan.org/canaktan_personal/canaktan-arastirmalari/toplam-kalite/aktan-stratejik- yonetim.pdf). [07.04.2006],
[43] Byars, L.L. (1987). Strategic Management Planning & Implementation. New York: Harper & Row Publishers.
[44] Vazzana, G. (2003). Welcome to Strategy. (http://cmsu2.cmsu.edu/public/classes/vazzana.mgt/). [27.09.2006].
[45] Donahue, T.D. (2003). Strategic Management. (http://www.strategic-planning-marketing.com/ management/management.html). [27.09.2006],
[46] Altıntaş, F.Ç. (2003). Strateji Geliştirme Süreci İçerisinde Stratejik Başarı Unsurlarının Değerlendirilmesi. Endüstri İlişkileri ve İnsan Kaynakları Dergisi, 5(2), (www.isgucdergi.org). [7.03.2004],
[47] Skinner, W. (1969). Manufacturing-missing link in corporate strategy. Harvard Business Review, 47(3): 136— 145.
[48] Edwin, L.D. (2002). The Strategic Management Process, Strategy and Management. New Jersey: Prentice Hail.
[49] Mintzberg, H. (1987). The strategy concept I: fıve P’s for strategy. California Management Review, 3(1) Fail, 11-23.
[50] Özkan, M. (2003). Balanced Scorecard'a Giriş. (http://www.danismend.com). [15.03.2001].
[51] Ironman Consulting (2002). Kurumsal Başarıda Yeni Yöntem: Kurumsal Karne. (http://www. ironmanconsulting.com/v2/tr/2-1 -1 -kurumsal- kame.asp). [07.03.2006].
[52] Coşkun, A. (2005). İşletmelerde Performans Yönetimi: Bir Yönetim Muhasebesi Aracı Olarak Performans Karnesi. Yayınlanmamış Doktora Tezi. İstanbul Üniversitesi, İstanbul.