Sakarya Üniversitesi İşletme Enstitüsü Dergisi

Yazarlar: Recep YILMAZ, Orhan GUDİL

Konular:İşletme

Anahtar Kelimeler:Balanced Scorecard,Performance Measurement,Internal Control

Özet: Although the Balanced Scorecard, which is one of the multidimensional performance measurement methods that was introduced after traditional performance measurement methods fail to measure performance, is designed for the private sector, it is also applied in public institutions today. In this article, the deviations that occur in the targets determined for the activities in the scorecard model established for the fire department are evaluated in the light of internal control standards. A balanced scorecard was created for the Fire Department, a unit of the Metropolitan Municipality, as a result of the objectives and targets set out in the strategic plan and performance program and the meetings held with the department managers, and objectives and criteria were determined for each dimension and the target was set for each criterion in such balanced scorecard. At the end of the period, the criteria and the level targeted for the budget defined for such criteria were compared with the level achieved, the deviations were identified, the of important deviations were examined, and an action plan to eliminate the deviations was introduced. With the establishment of an internal control system, it was found that it is possible to define realistic targets in terms of quantity and budget for the activities included in the Balanced Scorecard Model and to reduce the quantity and budget deviations to a more reasonable level. It is expected that the deviations will be reduced and the performance level will be increased by establishing the causes of deviations that occur in the targets and the actions to eliminate such deviations.

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