Abstract:

In today’s conditions, business must have differences to survive in the face of strong competitors. Businesses have to do performance measurement to determine these differences. Businesses determine the targets in accordance of their own missions and visions. Then they can reach targets by using the right strategies. In order to success this process, businesses must be required of improving incomplete aspects and use goods aspects in the correct position In the past years, when businesses measure performance, they believed in that only financial measures would be sufficient. As time passes and competition increases some shortcomings revealed by using only financial measures. In order to close these shortcomings, it has emerged that business also need non-financial measures as well as financial measures. In this study, methods of balanced scorecard and tableau de bord, performance methods which uses financial measures and non-financial measures, will be explained in the terms of the differences and similarities. In addition, the French tableau de bord and The American balanced scorecard will be stated the reasons to prefer.

Keywords: