ÇOK BOYUTLU PERFORMANS DEĞERLEME YÖNTEMLERİ VE BU YÖNTEMLERİN YÖNETİM MUHASEBESİ AÇISINDAN DEĞERLENDİRİLMESİ

MULTI-DIMENSIONAL PERFORMANCE EVALUATION METHODS AND EVALUATION OF THE METHODS IN TERMS OF MANAGEMENT ACCOUNTING

Özet

Performans değerleme, işletmelerin başarılarının değerlendirilmesinde denetim

Abstract

Performance evaluation is an important issue that carries out theaudit function in the evaluation of the success of the enterprises. Today, businesses usemulti-dimensional performance evaluation methods that measuring both financialperformance and non-financial performance instead of one-dimensional methods thatonly measuring financial performance. Performance evaluation, especiallymultidimensional performance appraisal methods, has started to take its place amongthe important issues of management accounting recently. The aim of this study is toexamine multi-dimensional performance evaluation methods in terms of managementaccounting. For this reason, literature review was made on the subjects. In this studyfirstly, multidimensional performance appraisal methods are explained together withtheir strengths and weaknesses and then their relationship with managementaccounting is discussed in detail.

Anahtar kelimeler: Çok Boyutlu Performans Değerleme, Yönetim Muhasebesi, Finansal Performans