Araştırma Makalesi
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Efficiency, Effectiveness, Productivity, Profitability, Performance: A Conceptual Framework and Comparison

Yıl 2021, Cilt: 6 Sayı: 1, 99 - 126, 21.06.2021

Öz

Performance measurement is one of the most important tools that business management will use to maintain control over the business. Performance measurement fulfills the expected responsibility by providing feedback on operating activities. Various indicators are used at all levels of the business throughout the performance measurement process. Efficiency, effectiveness, productivity, profitability, and performance are the most used indicators in this measurement process. However, these indicators are often used interchangeably and confused. In this study, it is aimed to create a conceptual framework on the subject by making explanations about the differences, relationships, and comparisons regarding the indicators. As a result of the comparisons made, the following can be expressed. Effectiveness is doing things right with inputs. Effectiveness is doing the right things about the outcomes. Productivity is doing the right things right, as a combination of efficiency and effectiveness. As a result of these and with factors such as quality and innovation, it is stated that businesses can achieve profitability. In the next stage after profitability, business performance is determined as a result of factors such as growth and market share. In summary, the performance measurement process, which starts in a narrow field with internal indicators such as efficiency and effectiveness, ends in a wide area with profitability and performance indicators that include external indicators.

Kaynakça

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  • Australian Government Productivity Commission. (2013). On Efficiency and Effectiveness: Some Definitions (Productivity Commission Staff Research Note). Melbourne.
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  • Biloslavo, R., Bagnoli, C., & Rusjan Figelj, R. (2013). Managing Dualities for Efficiency and Effectiveness of Organisations. Industrial Management & Data Systems, 113(3), 423–442. https://doi.org/10.1108/02635571311312695
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ETKİNLİK, ETKİLİLİK, VERİMLİLİK, KÂRLILIK, PERFORMANS: KAVRAMSAL BİR ÇERÇEVE VE KARŞILAŞTIRMA

Yıl 2021, Cilt: 6 Sayı: 1, 99 - 126, 21.06.2021

Öz

İşletme yönetiminin işletme üzerinde kontrolü sağlamak için kullanacağı en önemli araçlardan biri performans ölçümüdür. Performans ölçümü, işletmelerin faaliyetlerine ilişkin geri bildirim sağlayarak kendinden beklenen sorumluluğu yerine getirmektedir. Performans ölçüm süreci boyunca işletmenin her kademesinde muhtelif göstergeler kullanılmaktadır. Etkinlik, etkililik, verimlilik, kârlılık ve performans bu süreçte en çok kullanılan göstergelerdir. Ancak bu kavramlar sıklıkla birbirleri yerine kullanılmakta ve karıştırılmaktadırlar. Bu çalışmada, ilgili kavramlara ilişkin farklılıklara, ilişkilere ve karşılaştırmalara dair açıklamalar yapılarak konuya ilişkin bir kavramsal çerçeve oluşturulması amaçlanmaktadır. Yapılan karşılaştırmalar neticesinde etkinliğin girdiler ile ilgili işlerin doğru; etkililiğin çıktılar ile ilgili doğru işlerin; verimliliğin ise etkinlik ve etkililik birleşimi olarak doğru işlerin doğru yapılmasını ifade ettiği görülmektedir. Bunların sonucunda kalite ve yenilik gibi unsurlar ile birlikte işletmelerin kârlılık sağlayabileceği belirtilmektedir. Son aşamada ise büyüme ve pazar payı benzeri faktörler neticesinde işletme performansı belirlenmektedir. Özetle, etkinlik ve etkililik gibi içsel göstergeler ile dar bir alanda başlayan performans ölçüm süreci, dışsal göstergeleri de içine alan kârlılık ve performans göstergeleri ile geniş bir alanda sonlanmaktadır.

Kaynakça

  • Akal, Z. (2011). İşletmelerde Performans Ölçüm ve Denetimi: Çok Yönlü Performans Göstergeleri. Ankara: Milli Prodüktivite Merkezi Yayınları.
  • Akdeniz, H. A., & Durmaz, F. (1998). Verimliliğin Genel Performans Üzerindeki Yansımalarının Uygulanması. D.E.Ü.İ.İ.B.F. Dergisi, 13(2), 85–99.
  • Al‐Darrab, I. A. (2000). Relationships between productivity, efficiency, utilization, and quality. Work Study, 49(3), 97–104. https://doi.org/10.1108/00438020010318073
  • Almström, P. (2013). Productivity Measurement and Improvements: A Theoretical Model and Applications from the Manufacturing Industry. In C. Emmanouilidis, M. Taisch, & D. Kiritsis (Eds.), Advances in Production Management Systems: Competitive Manufacturing for Innovative Products and Services. https://doi.org/10.1007/978-3-642-40361-3
  • Alsyouf, I. (2007). The role of maintenance in improving companies’ productivity and profitability. International Journal of Production Economics, 105(1), 70–78. https://doi.org/10.1016/j.ijpe.2004.06.057
  • Amirthalingam, N., & Balasundaram, N. (2013). Determinants of Profitability: A Case Study of Listed Manufacturing Companies in Sri Lanka. Merit Research Journal of Art, Social Science and Humanities, 1(1), 1–6.
  • Anttila, J., & Jussila, K. (2017). Understanding Quality – Conceptualization of the Fundamental Concepts of Quality. International Journal of Quality and Service Sciences, 9(3/4), 251–268. https://doi.org/10.1108/IJQSS-03-2017-0020
  • Archer, N. P. (1983). Efficiency, effectiveness and profitability: An interaction model (No. 203). Ontario.
  • Arifeen, N., Hussain, M., Kazmi, S., Mubeen, M., Mughal, S. L., & Akbar, W. (2014). Measuring Business Performance: Comparison of Financial, Non Financial and Qualitative Indicators. European Journal of Business and Management, 6(4), 38–45.
  • Aslan, D. (2009). Yeterlilik, Yetkinlik, Etkinlik, Etkililik, Verimlilik. DEHA20 Kalite Yönetimi.
  • Australian Government Productivity Commission. (2013). On Efficiency and Effectiveness: Some Definitions (Productivity Commission Staff Research Note). Melbourne.
  • Baily, M. N., & Chakrabarti, A. K. (1985). Innovation and Productivity in U.S. Industry. Brookings Papers on Economic Activity, (2), 609–639.
  • Baines, A. (1997). Productivity Measurement and Reporting. Work Study, 46(5), 160–161. https://doi.org/10.1108/00438029710172006
  • Banker, R. D., Chang, H.-H., & Majumdar, S. K. (1996). Profitability, Productivity and Price Recovery Patterns in the U.S. Telecommunications Industry. Review of Industrial Organization, 11(1), 1–17.
  • Bartuševičienė, I., & Šakalytė, E. (2013). Organizational Assessment: Effectiveness vs. Efficiency. Social Transformations in Contemporary Society, (1), 45–53.
  • Biloslavo, R., Bagnoli, C., & Rusjan Figelj, R. (2013). Managing Dualities for Efficiency and Effectiveness of Organisations. Industrial Management & Data Systems, 113(3), 423–442. https://doi.org/10.1108/02635571311312695
  • Bititci, U. S. (2015). Managing Business Performance: The Science and the Art. Chichester: John Wiley & Sons Inc.
  • Bottazzi, G., Secchi, A., & Tamagni, F. (2008). Productivity, profitability and financial performance. Industrial and Corporate Change, 17(4), 711–751. https://doi.org/10.1093/icc/dtn027
  • Burja, C. (2011). Factors Influencing the Companies’ Profitability. Annales Universitatis Apulensis Series Oeconomica, 2(13), 215–224.
  • Carvalho, A. O. de, Ribeiro, I., Cirani, C. B. S., & Cintra, R. F. (2016). Organizational resilience: a comparative study between innovative and non-innovative companies based on the financial performance analysis. International Journal of Innovation, 4(1), 58–69. https://doi.org/10.5585/iji.v4i1.73
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  • Lovell, C. A. K. (1993). Production Frontiers and Productive Efficiency. In H. O. Fried, C. A. K. Lovell, & S. S. Schmidt (Eds.), The Measurement of Productive Efficiency (pp. 3–67). New York: Oxford University Press.
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  • Miller, D. M. (1984). “Profitability = Productivity + Price Recovery. Harward Business Review, 145–153.
  • Mills, S., & Kleiner, B. H. (1992). Accounting to Enhance Organizational Productivity. Industrial Management & Data Systems, 92(4), 26–28. https://doi.org/10.1108/02635579210012278
  • Mouzas, S. (2006). Efficiency versus Effectiveness in Business Networks. Journal of Business Research, 59(10–11), 1124–1132. https://doi.org/10.1016/j.jbusres.2006.09.018
  • Nash, M. A., & Poling, S. R. (2013). The Right Measures - The Story of a Company’s Journey to Find the True Indicators of Its Success and Values. New York: CRC Press.
  • Neely, A. (1999). The Performance Measurement Revolution: Why Now and What Next? International Journal of Operations & Production Management, 19(2), 205–228. https://doi.org/10.1108/01443579910247437
  • Neely, A., Gregory, M., & Platts, K. (1995). Performance Measurement System Design. International Journal of Operations & Production Management, 15(4), 80–116. https://doi.org/10.1108/01443579510083622
  • Odumeru, J. A. (2013). Innovation and Organisational Performance. Kuwait Chapter of Arabian Journal of Business and Management Review, 2(12), 18–22.
  • Ozcan, Yasar A. (2014). Evaluation of Performance in Health Care. In Yazar A. Ozcan (Ed.), Health Care Benchmarking and Performance Evaluation (pp. 3–14). https://doi.org/10.1007/978-1-4899-7472-3_1
  • Özer, M. A. (2017). Örgütsel Verimlilik Yolunda “Mükemmelliği” Arayan İşletmeler. Verimlilik Dergisi, (3), 7–28.
  • Pekuri, A., Haapasalo, H., & Herrala, M. (2011). Productivity and Performance Management. International Journal of Performance Measurement, 1, 39–58.
  • Phusavat, K., Anussornnitisarn, P., Helo, P., & Dwight, R. (2009). Performance Measurement: Roles and Challenges. Industrial Management & Data Systems, 109(5), 646–664. https://doi.org/10.1108/02635570910957632
  • Ray, P. K., & Sahu, S. (1990). Productivity Measurement Through Multi-criteria Decision Making. Engineering Costs and Production Economics, 20(2), 151–163.
  • Riahi-Belkaoui, A. (1999). Productivity, Profitability, and Firm Value. Journal of International Financial Management and Accounting, 10(3), 188–201.
  • Robbins, S. P., & Coulter, M. (2018). Management (14th ed.). London: Pearson Education Ltd.
  • Robbins, S. P., Coulter, M., & DeCenzo, D. A. (2017). Fundamentals of Management. Harlow: Pearson Education.
  • Robbins, S. P., DeCenzo, D. A., Coulter, M., & Anderson, I. (2014). Fundamentals of Management. New Jersey: Pearson Education, Inc.
  • Roghanian, P., Rasli, A., & Gheysari, H. (2012). Productivity Through Effectiveness and Efficiency in the Banking Industry. Procedia - Social and Behavioral Sciences, 40, 550–556. https://doi.org/10.1016/j.sbspro.2012.03.229
  • Schermerhorn, J. R., Davidson, P., Factor, A., Poole, D., Woods, P., Simon, A., & McBarron, E. (2017). Management. Milton: John Wiley & Sons Australia Ltd.
  • Selladurai, R. (2002). An Organizational Profitability, Productivity, Performance (PPP) Model: Going beyond TQM and BPR. Total Quality Management, 13(5), 613–619. https://doi.org/10.1080/0954412022000002027
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  • Sink, D. S. (1985). Productivity Management Planning Measurement and Evaluation Control and Improvement. New York: John Wiley & Sons Ltd.
  • Sink, D. S., & Smith, G. L. (1994). The Influence of Organizational Linkages and Measurement Practices on Productivity and Management. In D. H. Harris (Ed.), Organizational Linkages: Understanding the Productivity Paradox (pp. 131–160). Washington: National Academy Press.
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  • Tangen, S. (2005). Demystifying Productivity and Performance. International Journal of Productivity and Performance Management, 54(1), 34–46. https://doi.org/10.1108/17410400510571437
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  • Tulsian, M. (2014). Profitability Analysis (A Comparative Study of SAIL & TATA Steel). Journal of Economics and Finance, 3(2), 19–22.
  • Wagner, S., & Deissenboeck, F. (2019). Defining Productivity in Software Engineering. In C. Sadowski & T. Zimmermann (Eds.), Rethinking Productivity in Software Engineering (pp. 29–38). https://doi.org/10.1007/978-1-4842-4221-6_4
  • Walker, R. M., Damanpour, F., & Devece, C. A. (2011). Management Innovation and Organizational Performance: The Mediating Effect of Performance Management. Journal of Public Administration Research and Theory, 21(2), 367–386. https://doi.org/10.1093/jopart/muq043
  • Walters, D., & Laffy, D. (1996). Managing Retail Productivity and Profitability. https://doi.org/10.1007/978-1-349-24621-2
  • Wilson, M., Wnuk, K., Silvander, J., & Gorschek, T. (2018). A Literature Review on the Effectiveness and Efficiency of Business Modeling. E-Informatica Software Engineering Journal, 12(1), 265–302. https://doi.org/10.5277/e-Inf180111
  • Yükçü, S., & Atağan, G. (2009). Etkinlik, Etkililik ve Verimlilik Kavramlarının Yarattığı Karışıklık. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 23(4), 1–13.
Toplam 102 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

Hakan Cavlak 0000-0002-5891-7722

Yayımlanma Tarihi 21 Haziran 2021
Gönderilme Tarihi 7 Şubat 2021
Kabul Tarihi 3 Nisan 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 6 Sayı: 1

Kaynak Göster

APA Cavlak, H. (2021). ETKİNLİK, ETKİLİLİK, VERİMLİLİK, KÂRLILIK, PERFORMANS: KAVRAMSAL BİR ÇERÇEVE VE KARŞILAŞTIRMA. Journal of Research in Business, 6(1), 99-126.