Finansal olmayan performans ölçülerinin kullanımının yeni üretim ve yönetim tekniklerine etkisi: Ampirik bir çalışma

Küresel düzeyde yaşanan yüksek rekabet ve yoğun teknolojik değişim, işletmelerin performans ölçüm sistemlerini de şekillendirmektedir, işletmeler yeni üretim ortamlarında çoklu performans ölçülerine yönelmekte ve bu çerçevede özellikle finansal olmayan performans ölçüleri ön plana çıkmaktadır. Marmara bölgesinde ilk beşyüz büyük işletme içerisinde gösterilen seksen üç imalat işletmesinden toplanan veriler kullanılarak gerçekleştirilen bu ampirik çalışmada ise finansal olmayan performans ölçüleri ile yeni üretim ve yönetim teknikleri olarak ifade edilen BDU, JIT ve TKY arasındaki ilişki ortaya konulmuştur. Çalışmadan elde edilen sonuçlara göre, performans değerlendirmeye yönelik finansal olmayan performans ölçülerinin kullanımı ile bilgisayar destekli üretim sisteminin, tam zamanında üretim sisteminin ve toplam kalite yönetiminin kullanımına önem veren işletmeler arasında doğrusal bir ilişki olduğunu göstermektedir.

Global competitetion and technological changing with high density shape performance measurement systems of firms. Firms in new manufacture enviroments tend to use multiple performance measures and in this way especially non financial performance measures become a matter of primary importance. In this study, through the empirical examination made by using the data from the 83 manufacturing businesses in Marmara region which are among the first 500 large businesses in Turkey in 2005, the kind of relationships between non financial performance measures and computer aided production system, just in time production and total quality management are exposed. According to the results from the study, there is a linear relationship between the usage of non financial performance measures directed at performance evaluation and the firms which give importance to the use of a computer aided production system, just in time production and total quality management.

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