Özet:

The continuously changing and developing approaches to performance assessment in from the past to the present are very important in terms of decisions to be made in the future. The data obtained by financial measurements in performance assessment approaches provide information about performance. Financial measurements are indicators of change, which consists of accounting records, which interests shareholders and managers. With the change of the economic environment, practitioners and academics have criticized their financial assessments for their short-term, backward and summary information, and concluded that new approaches to performance assessment should be applied in changing market and competitive conditions. In the past twenty years, many have also started using non-financial performance assessment approaches to eliminate the limits of financial performance measurements, which will be effective, efficient and customer satisfaction. With the change in customer desires and market competition conditions, have shown an innovative attitude with non-financial performance assessment approaches in decision-making processes. The transition from the traditional management concept to the modern management concept, customer satisfaction, employees satisfaction, superior quality, innovation, etc. These approaches are subject to weight. It is necessary that the performance enhancement design, purpose, cost, choice and qualities of the elements are realistic. In this study, non-financial performance assessment approaches (comparation, Corporate Resource Planning, External Resource Use, Six Sigma, Customer Relationship Management, Change Engineering, Total Quality Management) were studied in a conceptual framework and decided that it can be achieved by successful performance assessment approaches in the market.

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