YILDIZ, M. Selami Düzce Üniversitesi - Akçakoca MYO, Turkey , KARAGÖZ, Yalçın Cumhuriyet Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - İşletme Bölümü, Turkey , MESCİ, Muammer Düzce Üniversitesi - Akçakoca Turizm İşletmeciliği ve Otelcilik YO, Turkey

PERFORMANS DEĞERLENDİRME VE SÜREÇ YÖNETİM ARACI BALANCED SCORECARD’IN BOYUTLARINA KATILIM DÜZEYİ: KÜÇÜK VE ORTA ÖLÇEKLİ SANAYİ İŞLETMELERİNDE BİR ARAŞTIRMA

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Performance Evaluation Techniques are techniques that indicate to what extent enterprises have reached their goals and targets. Today, one of the techniques used in performance evaluation is “Balanced Scorecard”. It is a means that checks to what extent the aims and targets determined by enterprises have realized. The aim of this study is to determine the enterprises’ agreement levels to the dimensions of Balanced Scorecard in Small and Medium sized (SME) industrial Enterprises. The study also aims to establish whether there is any difference between the traits of enterprises and the agreement levels to the statements on the dimensions of Balanced Scorcard. The research is based on quantitative research methods. The data of the research were collected by using survey technique and analyzed with SPSS 16 program. Mann- Whitney U Test was used for two-group comparisons while Kruskal- Wallis was used for the comparisons including more than two groups to examine the difference between the dimensions of Balanced Scorecard. The study has revealed that the enterprises agree to the statements on the dimensions of Balanced Scorcard and that Balanced Scorcard can be applied as a means of performance evaluation and process menagement in Small and Medium Sized industrial Enterpirises.

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Balanced Scorecard , Process Management , Performance Evaluation , SMEs

Journal Of Economics and Administrative Sciences, Ataturk University

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