Stratejik performans ölçümü ve kurumsal karne yönteminin bankacılık sektörüne uygulanması

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Thesis Type: Postgraduate

Institution Of The Thesis: Galatasaray Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme, Turkey

Approval Date: 2016

Thesis Language: Turkish

Student: DUYGU SÖNMEZ

Supervisor: VOLKAN DEMİR

Open Archive Collection: AVESIS Open Access Collection

Abstract:

The aim of this research is to examine Balanced Scorecard, one of the management accounting approaches which is developed recently, to present application to the Banking business and to discuss the results. Companies were initiating transformation programs in order to catch developing information age in 1990s. Communication and transportation technologies have been improved by developing information ages. Consumers are able to reach information easily as a result of developing telecommunication globally. These developments result in high expectation of customers on products/services and increasing of rivalry. Therefore, companies present wide range of products/services and improve the features on demand, by making use of improving technologies in order to meet the expectation of all segmentation of customers and increase their income. Based on these developments, traditional performance management systems which measures only financial performance are not functional any more. In 1992, Balanced Scorecard, a new performance management method improved by two Harvard professors Dr. Robert S. Kaplan and Dr. David P. Norton. This method builds a holistic approach to the traditional performance management systems. Performance management system consists of different perspectives such as customer, internal processes, learning and development instead of being depends on only financial perspective. Projects and investments have been planned properly for the future of the company, as a result of measurements consolidated from different perspectives.