Performans esaslı bütçeleme sisteminde Balanced Scorecard kullanımı ve bir model yaklaşımı
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Dosyalar
Tarih
2011-02-15
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Yayıncı
Selçuk Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Günümüzde işletmeler, kaynaklarını optimal şekilde fonksiyonlarına göre dağıtabilecekleri alternatif yöntem arayışı içerisindedirler. Bu arayış, uzun vadeli stratejilerle-kaynakların kullanımı arasında ilişki kuran performans esaslı modellere doğru yönelimi ön plana çıkarmıştır. Bu amaçla ?performans yönetimini? esas alan performans esaslı bütçe modeli kullanılmaktadır. Ancak performans esaslı bütçenin mevcut uygulamalarında, stratejilerin yerleştirilmesi ile ilgili önemli bir problemi bulunmaktadır. Bölümler itibariyle birbirleriyle bağlantısı olmayan strateji tespitleri, kaynakların verimsiz kullanımı sonucunu doğurmaktadır. Bu nedenle performans esaslı bütçenin planlama sürecinde, stratejiler arasında neden-sonuç ilişkisini kurarak, örgütün finansal stratejilerine katkı sağlamayan boş (gereksiz) stratejilerin elimine edilmesini sağlayacak bir modele ihtiyaç duyulmaktadır. Ayrıca performans esaslı bütçelerin özel sektör firmalarına uygulanabilmesi için faaliyet ve finansal bütçelerle ilişkisinin kurulması gerekmektedir. Performans esaslı bütçede balanced scorecard kullanımının firma bütçelerine olan etkisini görebilmek için önce firmanın klasik yöntemde bütçelerinin hazırlanması ve performans esaslı bütçe olmasaydı bütçe sisteminin nasıl yürüyeceğinin ortaya konulması gerekir. İkinci aşamada klasik bütçelerin performans esaslı bütçe haline nasıl getirileceği üzerinde durulur ve performans esaslı bütçe oluşturulur. Bu aşamada bir alüminyum firması üzerinde performans esaslı bütçe uygulanmaya çalışıldı. Bütçeleme sürecine balanced scorecard yöntemi entegre edilerek çok boyutlu finansal performans değerlendirmesinin yapılabileceği bir model tasarlandı. Modelin uygulaması sırasında çalışanlardan, firmanın yönetim yapısından ve tasarımdan kaynaklanan güçlüklerle karşılaştık. Çalışanlardan ve yönetimden kaynaklanan güçlükleri aşabilmek için modelin uygulama süreci zamana yayılmış ve firma çalışanlarının ve yöneticilerinin etraflıca bilgilendirilmesi sağlanmıştır. Tasarımdan kaynaklanan sorunları aşabilmek içinse model esnek bir yapıya dönüştürülerek üzerinde düzenlemeler yapılmıştır. Performans esaslı bütçede balanced scorecard kullanımından sonra firmanın faaliyet ve finansal bütçeleri modele göre yeniden hazırlandı. Sonuçta performans esaslı bütçede balanced scorecard kullanımının firma kârını önemli ölçüde artırdığı görülmüştür.
Businesses are in search of alternative methods today through which they can allocate their resources in an optimal form. This quest features an inclination towards to performance-based models which interrelates between long term strategies and usage of resources. To this end performance-based budget modeling, which is predicated on ?performance management?, is used. But performance based budgeting has an important problem related with the settlement of strategies in its existing applications. Strategy detections which are not related with each other considering the parts results in the inefficient usage of the sources. Hence, a model is needed which maintains elimination of inefficient (useless) strategies that does not contribute to the financial strategies of the organization through establishing cause-effect relationship between the strategies in the process of performance based budgeting. Besides, in order to use performance based budgets in private sector companies, its relation with operating and financial budgets must be established. In order to see the effects of balanced scorecard usage in performance-based budgeting to budgets of firms, it is necessary to make budgets of the firm in classical method first and to put forth how the budget system makes progress if performance-based budgeting was not carried out. In the second phase, it is stressed on how the classical budgets turned into a performance-based budget and performance-based budget is constituted. In this phase, the performance-based budget is tried to be applied on an aluminum manufacturing firm. A model is designed which enables evaluation of multidimensional financial performance by integrating balanced scorecard method to the budgeting process. We come across difficulties deriving from workers, management structure of the firm and model design during the implementation of the model. In order to overcome the difficulties deriving from the workers and administration, it is provided that the process of model implementation is extended to span of time and firm workers and administrators are informed thoroughly. To overcome the difficulties deriving from the design, the model is adapted to a flexible form and arrangements are made on it. After the integration of balanced scorecard in performance-based budget, operating and financial budgets of the firm are rearranged according to model. Results revealed that the integration of balanced scorecard to performance-based budget enhances the firm profit at a considerable rate.
Businesses are in search of alternative methods today through which they can allocate their resources in an optimal form. This quest features an inclination towards to performance-based models which interrelates between long term strategies and usage of resources. To this end performance-based budget modeling, which is predicated on ?performance management?, is used. But performance based budgeting has an important problem related with the settlement of strategies in its existing applications. Strategy detections which are not related with each other considering the parts results in the inefficient usage of the sources. Hence, a model is needed which maintains elimination of inefficient (useless) strategies that does not contribute to the financial strategies of the organization through establishing cause-effect relationship between the strategies in the process of performance based budgeting. Besides, in order to use performance based budgets in private sector companies, its relation with operating and financial budgets must be established. In order to see the effects of balanced scorecard usage in performance-based budgeting to budgets of firms, it is necessary to make budgets of the firm in classical method first and to put forth how the budget system makes progress if performance-based budgeting was not carried out. In the second phase, it is stressed on how the classical budgets turned into a performance-based budget and performance-based budget is constituted. In this phase, the performance-based budget is tried to be applied on an aluminum manufacturing firm. A model is designed which enables evaluation of multidimensional financial performance by integrating balanced scorecard method to the budgeting process. We come across difficulties deriving from workers, management structure of the firm and model design during the implementation of the model. In order to overcome the difficulties deriving from the workers and administration, it is provided that the process of model implementation is extended to span of time and firm workers and administrators are informed thoroughly. To overcome the difficulties deriving from the design, the model is adapted to a flexible form and arrangements are made on it. After the integration of balanced scorecard in performance-based budget, operating and financial budgets of the firm are rearranged according to model. Results revealed that the integration of balanced scorecard to performance-based budget enhances the firm profit at a considerable rate.
Açıklama
Anahtar Kelimeler
Balanced scorecard yöntemi, Balanced scorecard method, Bütçe, Budget, Bütçeleme, Budgeting, Businesses, İşletmeler, Performance management, Performans yönetimi, Performance based budgeting, Performans esaslı bütçeleme, Performance, Performans, Budgeting techniques, Bütçeleme teknikleri, Bütçeleme sistemleri, Budgeting systems
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Künye
Erbaşı, A. (2011). Performans esaslı bütçeleme sisteminde Balanced Scorecard kullanımı ve bir model yaklaşımı. Selçuk Üniversitesi, Yayımlanmış doktora tezi, Konya.
