Performans Karnesi (Balanced Scorecard) ve Performans Karnesini Etkileyen Faktörlerin Belirlenmesine Yönelik Kayseri İmalat Sanayinde Bir Araştırma
Balanced Scorecard and A Study for Investigating the Factors Affecting Balanced Scorecard in Kayseri Manufacturing Industry

Summary/Abstract: In today's knowledge-based economy, assets creating value in the business are mostly intangible assets. This fact has also affected the organizational performance evaluation and its management. Therefore, unlike traditional methods, businesses have started to use evaluation methods which are multidimensional and compatible with strategy. The most important of these methods is Balanced Scorecard. Balanced Scorecard evaluates the performance by considering into account its financial perspective, customer perspective, internal processes perspective and learning-growth perspective. That’s why a survey was conducted, in Kayseri manufacturing industry, on the top 50 enterprises which have maximum employment capacity. The effect of intra-organizational factors such as organizational culture, innovation performance and the effectiveness of accounting information system on business performance was tried to be measured under the parameters of balanced scorecard. According to the findings, the most effective variable on the balanced scorecard is the organizational culture. Innovation performance and effectiveness of the accounting information system also have a positive effect on the balanced scorecard.

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