FİRMA PERFORMANSINA DOĞRUDAN ETKİ EDEN PERFORMANS KALEMLERİ

Küreselleşmenin etkisiyle firmalar rekabet potansiyelleri gözden geçirmektedirler. Rekabetin çok çetin geçtiği yeni dünya düzeninde firmaların performanslarına etki eden hususları iyi analiz etmeleri kaçınılmaz hale gelmiştir. Geleneksel manada bilanço ve gelir tablolarına bakarak sadece karlılık rakamlarıyla değerlendirme yapmak firmaları gerçek durumlarını görmeleri noktasında arzu ettikleri sonuçlara götürmeyecektir. Sürdürülebilir rekabet için gerekli olan bir takım enstrümanların da performans değerlendirmede hesaba katılması son derece gereklidir. Sahip olunan kaynakların doğru yönlendirilerek, doğru kaynaklara dönüşebilmesinin yolu firmanın performans parametrelerini modern manada ele alarak değerlendirmesiyle mümkün hale gelecektir. Firma performansı, işletmelerin hem iç çevresini hem de dış çevresini göz ardı etmeden bütüncül bir yaklaşımla ele alınması gereken hayati bir konudur. Son dönemde yaşanan konkordato ilan eden firmaların durumları incelendiğinde gerçek durumla yüzleşilmeyerek, performansa etki eden kalemlere gerekli önemi yükleyememelerinden kaynaklandığı görülebilir

PERFORMANCE CHARTS FROM THE IMPACT OF THE COMPANY PERFORMANCE

Under the influence of globalization, firms review competition potentials. In the new world order where competition is very difficult, it is inevitable for companies to analyze the issues affecting their performance. In the traditional sense, looking at the balance sheet and income tables, only evaluating the profitability figures will not lead to the results that the firms want to see in their actual situation. It is essential that a number of instruments that are necessary for sustainable competition should be taken into account in performance evaluation. It will be possible for the resources to be correctly directed and transformed into the right sources, by evaluating the company's performance parameters in the modern sense. Firm performance is a vital issue that needs to be addressed with a holistic approach without ignoring both the internal environment and the external environment of the enterprises. Firm performance is a vital issue that needs to be handled with a holistic approach without ignoring both the internal environment and the external environment of the enterprises. The companies that recently announced concordat confirm this situation.

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