Öz
In this study, the purpose was to create an Institutional Performance
Report based on multidimensional measurement and evaluation system, which will
increase the institutional performances of cooperatives, which are important
for agricultural sector, which will contribute to the decision-making processes
of managers, and which will be adapted to the structures of cooperatives. The
questionnaire that was used to obtain the study data in the scope of the study
was created as a result of a 9-week effort with a 5-people workgroup of
managers. The questionnaire was sent to 140 managers who worked at Central
Union of Agricultural Credit Cooperatives and 17 Regional Units. A total of 105
questionnaires were returned by the managers. At the end of the study,
that the financial and common aspects are in the foreground in agricultural
cooperatives, learning and development aspects are background was stated and
solution suggestions were developed.
Anahtar Kelimeler
Agricultural Cooperative Balanced Scorcard Turkey Agriculture Credit Cooperatives
Kaynakça
- Albright,Thomas; Christopher M.Burgess; Davis Stan (2015), “ The Balanced Scorecard and Twenty-First-Century Thoughts on Motivation.”, Journal of Corporate Accounting & Finance Vol:23, No. 1: 73-80
- Bose Ranjit (2004), “Knowledge Management Metrics. Industrial Management & Data Systems”, Vol:104, No. 6: 457-468
- Griffiths, John (2003), “Balanced Scorecard Use İn New Zealand Goverment Departments and Crown Entities”, Australian Journal Of Public Administration
- ICA 1995, “ ICA Adopts New Co-Operative Principles “, Victorian Co-operative News, Vol:2, No. 3: 1-4
- T.C Gümrük ve Ticaret Bakanlığı (2012), Türkiye Kooperatifçilik Stratejisi ve Eylem Planı, Ankara
- Kaplan, Robert; Norton David (2015), Kurumsal Karne Şirket Stratejisinin Eyleme Dönüştürmek. Çeviren: Serra Egeli, İstanbul: Sistem Kitabevi
- Kaplan, Robert S; Norton David (1992), “The Balanced Scorecard - Measures That Drive Performance”, Harvard Business Review, Vol:70, No. 1: 71-79
- Kaplan, Robert S; David Norton (1993), "Putting the Balanced Scorecard to Work." Harvard Business Re-view Vol:71, No. 5: 2- 17
- Lawrie,Gavin; Cobbold Ian (2004), “Third-Generation Balanced Scorecard: Evolution of Aneffective Strategic Control Tool”, International Journal of Productivity and Performance Management Vol:53 No. 7: 611-623
- Letza, Stephen R (1996), “The Design and _mplementation of The Balanced Business Scorecard”, Business Pro-cess Re-Engineering and Management Journal, Vol:2, No. 3: 54-76
- MacPherson, Ian (1994), “The Co-operative Identity in the Twenty-First Century”. A background paper. Review of International Co-operation , Vol:87, No. 3: 8-26
- Perkins, Mike; Grey Anna; Remmers Helge (2014), ”What do we reaally mean by Balanced Scorecard”, Internati-onal Journal of Productivity and Performance Management, Vol:63, No. 2: 148-169
- Polat, Hüseyin (2017), “Yarının İşletmesi Kooperatif” Ankara: Orkide Matbaası
- Russell, Levi A; Briggeman Brian C; Featherstone Allen M (2017), “Financial Leverage And Agency Costs İn Agricul-tural Cooperatives”, Agricultural Finance Review, Vol:77, No. 2: 312-323
- Staatz, John M (1983), ”The Cooperative as a Coalition: A Game- Theorotic Aproach”, American Journal of Agricul-tural Economics, Vol:65 No. 5: 1084-1089
- Szabó, Gábor (2005), “Co-operative Identity: A Theoretical Concept For Economic Analysis of Practical Co-operation Dynamics”, Studies in Agricultural Economics No.105: 5-22
- Wake, Nicholas John (2015), ” The Use Of The Balanced Scorecard To Measure Knowledge Work”, International Journal of Productivity and Performance Management, Vol: 64, No. 4: 590-602
- Wilson, Chris; Hagarty David; Gauthier Julie (2004), "Results using the balanced scorecard in the public sector", Journal of Corporate Real Estate, Vol:6, No.1: 53-64
Öz
önemli konumda bulunan kooperatiflerin kurumsal performanslarında artış
sağlayacak, yöneticiler için karar verme süreçlerine katkıda bulunacak ve
kooperatiflerin kendi yapılarına uyarlayarak kullanabilecekleri çok boyutlu
ölçme ve değerlendirme sistemini baz alan kurumsal performans karnesi
oluşturulması amaçlanmıştır. Çalışma kapsamında
verilerin elde edilmesinde kullanılan anket formu yöneticilerden oluşan 5
kişilik bir çalışma grubu ile yapılan 9 haftalık çalışmalar sonucu
oluşturulmuştur. Sonrasında anket formu Tarım Kredi Kooperatifleri Merkez
Birliği ve 17 Bölge Birliğinde çalışan 140 yöneticiye gönderilmiştir.
Yöneticiler tarafından 105 ankete geri dönüş yapılmıştır. Çalışma
sonucunda tarımsal kooperatiflerde finansal ve ortak boyutunun ön planda
olduğu, öğrenme ve gelişme boyutunun
arka planda kaldığı tespit edilerek, konuya yönelik çözüm önerileri
geliştirilmiştir.
Anahtar Kelimeler
Tarımsal Kooperatif Kurumsal Performans Karnesi Türkiye Tarım Kredi Kooperatifleri
Kaynakça
- Albright,Thomas; Christopher M.Burgess; Davis Stan (2015), “ The Balanced Scorecard and Twenty-First-Century Thoughts on Motivation.”, Journal of Corporate Accounting & Finance Vol:23, No. 1: 73-80
- Bose Ranjit (2004), “Knowledge Management Metrics. Industrial Management & Data Systems”, Vol:104, No. 6: 457-468
- Griffiths, John (2003), “Balanced Scorecard Use İn New Zealand Goverment Departments and Crown Entities”, Australian Journal Of Public Administration
- ICA 1995, “ ICA Adopts New Co-Operative Principles “, Victorian Co-operative News, Vol:2, No. 3: 1-4
- T.C Gümrük ve Ticaret Bakanlığı (2012), Türkiye Kooperatifçilik Stratejisi ve Eylem Planı, Ankara
- Kaplan, Robert; Norton David (2015), Kurumsal Karne Şirket Stratejisinin Eyleme Dönüştürmek. Çeviren: Serra Egeli, İstanbul: Sistem Kitabevi
- Kaplan, Robert S; Norton David (1992), “The Balanced Scorecard - Measures That Drive Performance”, Harvard Business Review, Vol:70, No. 1: 71-79
- Kaplan, Robert S; David Norton (1993), "Putting the Balanced Scorecard to Work." Harvard Business Re-view Vol:71, No. 5: 2- 17
- Lawrie,Gavin; Cobbold Ian (2004), “Third-Generation Balanced Scorecard: Evolution of Aneffective Strategic Control Tool”, International Journal of Productivity and Performance Management Vol:53 No. 7: 611-623
- Letza, Stephen R (1996), “The Design and _mplementation of The Balanced Business Scorecard”, Business Pro-cess Re-Engineering and Management Journal, Vol:2, No. 3: 54-76
- MacPherson, Ian (1994), “The Co-operative Identity in the Twenty-First Century”. A background paper. Review of International Co-operation , Vol:87, No. 3: 8-26
- Perkins, Mike; Grey Anna; Remmers Helge (2014), ”What do we reaally mean by Balanced Scorecard”, Internati-onal Journal of Productivity and Performance Management, Vol:63, No. 2: 148-169
- Polat, Hüseyin (2017), “Yarının İşletmesi Kooperatif” Ankara: Orkide Matbaası
- Russell, Levi A; Briggeman Brian C; Featherstone Allen M (2017), “Financial Leverage And Agency Costs İn Agricul-tural Cooperatives”, Agricultural Finance Review, Vol:77, No. 2: 312-323
- Staatz, John M (1983), ”The Cooperative as a Coalition: A Game- Theorotic Aproach”, American Journal of Agricul-tural Economics, Vol:65 No. 5: 1084-1089
- Szabó, Gábor (2005), “Co-operative Identity: A Theoretical Concept For Economic Analysis of Practical Co-operation Dynamics”, Studies in Agricultural Economics No.105: 5-22
- Wake, Nicholas John (2015), ” The Use Of The Balanced Scorecard To Measure Knowledge Work”, International Journal of Productivity and Performance Management, Vol: 64, No. 4: 590-602
- Wilson, Chris; Hagarty David; Gauthier Julie (2004), "Results using the balanced scorecard in the public sector", Journal of Corporate Real Estate, Vol:6, No.1: 53-64
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 30 Ağustos 2019 |
| Gönderilme Tarihi | 12 Haziran 2018 |
| Yayımlandığı Sayı | Yıl 2019 Cilt: 14 Sayı: 2 |
