Özet:

Measurement of business performance is important for the future decisions of both businesses and business stakeholders. The selection of performance measures used in the measurement of business performance and their features (valid, unbiased, representative, flexible, reliable, verifiable, understandable) is important to be able to make a realistic measurement. Due to this importance, performance measures must be well designed (purpose, responsible, cost, etc.). In this study, the mentioned elements of corporate performance measures, the classification and comparison of financial/non-financial, and one/multi-dimensional performance criteria are examined. It is aimed at the issues related to the analyzed performance measures that will form a conceptual framework for those concerned and those who will study on the subject. One of the main conclusions regarding the analyzed performance measures is that the measure initially includes one-dimensional, only financial information, basic level, historical and short-term implications that concern managers and shareholders. The second result is that the measures have changed today, including non-financial information as well as financial information, multidimensional, involving all stakeholders, advanced, short, medium, and long term inferences can be made based on past, present, and future.

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