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  Citation Number 10
 Views 126
 Downloands 32
PERFORMANS ÖLÇÜM YÖNTEMLERİ İLE KURUMSAL KARNE YAKLAŞIMI
2009
Journal:  
İstanbul İktisat Dergisi
Author:  
Abstract:

Bu çalışmada, işletmeyi tüm yönleriyle değerlemeyi amaçlayan performans değerleme modellerinden finansal, finansal olmayan ve birleşik performans değerleme modellerine yer verilmiş ve finansal performans değerleme modellerini yetersizliklerini ve eksikliklerini gidermeye yönelik olarak stratejik değerleme modeli olan çok boyutlu performans değerleme modeli kurumsal karne yaklaşımı ayrıntılı olarak incelenmiştir. Kurumsal karne yaklaşımı bünyesinde müşteri, iç değerlendirme ve sürekli öğrenme sürecini bünyesinde barındırmaktadır. İşletmelerin faaliyetlerinin sürekliliğinin sadece kar maksimizasyonu ile mümkün olmadığı, yasal, vakalar ve ölçüm yöntemlerine uyum kapsayan vaka matrisinin gerekliliği ve risk odaklı iç denetim organizasyonu tarafından kullanılması ilgili matrisin, kurumsal karne yaklaşımının yeni bir boyutu olarak yer alması gerektiği belirtilmiştir.

Keywords:

Performance Measurement Methods with Corporate Karne Approach
2009
Author:  
Abstract:

In this study, the multi-dimensional performance assessment model, which has been included from performance assessment models aimed at assessing the business in all aspects to financial, non-financial and combined performance assessment models and the strategic performance assessment model aimed at addressing financial performance assessment models and deficiencies, has been detailedly studied the corporate profit approach. Within the corporate approach, the customer hosts the process of internal evaluation and continuous learning. The continuity of business activities is not possible only with profit maximization, the need for a case matrix that comply with the legal, case and measurement methods and the relevant matrix that is used by a risk-oriented internal audit organization should be included as a new dimension of the corporate framework approach.

Keywords:

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İstanbul İktisat Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 434
Cite : 998
2023 Impact : 0.467
İstanbul İktisat Dergisi