A MODEL PROPOSAL CONCERNING BALANCE SCORECARD (BSC) APPLICATION INTEGRATEDWITH RESOURCE CONSUMPTION ACCOUNTING (RCA) IN ENTERPRISE PERFORMANCE MANAGEMENT

Abstract

The present study intended to investigate the “Balance Scorecard (BSC) model integrated with Resource Consumption Accounting (RCA)” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values(assets) of enterprises contribute to the enterprises. In other words, it measures howeffectively, actively, and efficiently these values (assets) are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible andintangible values (assets) of the enterprise on the performance in mathematical andstatistical methods is insufficient, it is targeted that RCA Method integrated with BSCmodel is based on matrix structure and control models. The effects of all complex factorsin the enterprise on the performance (productivity and efficiency) estimatedalgorithmically with cause and effect diagram. The contributions of matrix structures forreaching the management functional targets of the enterprises that operate in marketcompetitive environment increasing day to day, is discussed. So in the context of modernmanagement theories, as a contribution to BSC approach which is in the foreground intoday’s administrative science of enterprises in matrix organizational structures,multidimensional performance evaluation model -RCA integrated with BSC Modelproposal- is presented as strategic planning and strategic evaluation instrument.