8 research outputs found
From Performance Measurement to Strategic Management Model: Balanced Scorecard
Get PDFAbstract: In Today’s competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information society, the presence of business structures have changed and the values of non-financial assets have increased in this period. So some systems have emerged based on intangible assets and to measure them instead of tangible assets and their measurements. With economic and technological development multi-dimensional evaluation in the business couldn’t be sufficient. Performance evaluation methods can be applied in business with an integrated approach by its accordance with business strategy, linking to reward system and cause effects link established between performance measures. Balanced scorecard is one of the commonly used in measurement methods. While it was used for the first time in 1992 as a performance measurement tool today it has been used as a strategic management model besides its conventional uses. BSC contains customer perspective, internal perspective and learning and growth perspective besides financial perspective. Learning and growth perspective is determinant of other perspectives. In order to achieve the objectives set out in the financial perspective in other dimensions that need to be accomplished, is emphasized. Establishing a causal link between performance measures and targets how to achieve specified goals with strategy maps are described
The Impact of Internal Entrepreneurship on Financial Performance of Businesses: A Research in Corum Machinery Industry
No full textPerformans Karnesi (Balanced Scorecard) ve Performans Karnesini Etkileyen Faktörlerin Belirlenmesine Yönelik Kayseri İmalat Sanayinde Bir Araştırma
No full textPERFORMANS KARNESİ (BALANCED SCORECARD) VE PERFORMANS KARNESİNİ ETKİLEYEN FAKTÖRLERİN BELİRLENMESİNE YÖNELİK KAYSERİ İMALAT SANAYİNDE BİR ARAŞTIRMA
No full textFrom Performance Measurement to Strategic Management Model: Balanced Scorecard
Get PDFIn Today’s competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information society, the presence of business structures have changed and the values of non-financial assets have increased in this period. So some systems have emerged based on intangible assets and to measure them instead of tangible assets and their measurement’s. With economic and technological development multi-dimentional evaluation in the business couldn’t be sufficient. Performance evaluation methods can be applied in business with an integrated approach by its accordance with business strategy, linking to reward system and cause effects link established between performance measures. Balanced scorecard is one of the commonly used in measurement methods. While it was used for the first time in 1992 as a performance measurement tool today it has been used as a strategic management model besides its conventional uses. BSC contains customer perspective, internal perspective and learning and growth perspective besides financial perspective. Learning and growth perspective is determinant of other perspectives. In order to achieve the objectives set out in the financial perspective in other dimensions that need to be accomplished, is emphasized. Establishing a causal link between performance measures and targets how to achieve specified goals with strategy maps are described
Muhasebe manipülasyonlarının beneish modeli ile tespit edilmesi: bist imalat alt sektöründe bir uygulama
No full textLiteratürde finansal bilgi manipülasyonu\rveya muhasebe manipülasyonu olarak adlandırılan bu olgu son zamanlarda akademik çevrelerce artan bir şekilde çalışma konusu olmuştur.\rMuhasebe manipülasyonunun tespitinde en çok\rkullanılan yöntemlerden birisi Beneish modelidir.\rBu çalışmanın amacı, Beneish Modeli aracılığıyla BİST Tekstil, Giyim Eşyası ve Deri Sektörü’nde\rfaaliyet gösteren işletmelerin 2017, 2018 ve 2019\ryıllarına ait finansal tablolarında muhasebe manipülasyonu yapıp yapmadıklarını tespit etmektir.\rElde edilen sonuçlara göre 2017 yılında dokuz işletmenin, 2018 yılında altı ve 2019 yılında da altı\rişletmenin finansal tablolarında manipülasyon\ryapılma olasılığı olduğu görülmektedir. Manipülasyonun, üç yıllık dönem baz alındığında ağırlıklı\rolarak modelde yer alan Ticari Alacaklar Endeksi ve Toplam Tahakkuklar Endeksi kaynaklı olduğu\rağırlık kazanmaktadır. Yıllık bazda değerlendirildiğinde ise 2017 yılında Ticari Alacaklar Endeksi ve\rToplam Tahakkuklar Endeksi’nin, 2018 yılında Satış Büyüme Endeksi, Ticari Alacaklar Endeksi, Brüt\rKar Marjı Endeksi, Aktif Kalitesi Endeksi ve Toplam\rTahakkuklar Endeksi’nin ve 2019 yılında da Ticari\rAlacaklar Endeksi’nin manipülasyonun varlığına\rişaret eden endeksler olduğu sonucuna varılmıştır.\rAyrıca, araştırmanın aynı işletmelerin birden fazla\rdönemine ait finansal tablolarını dikkate almasının\rliteratüre katkı sağlayacağı düşünülmektedir
