VIEW OF THE ORGANIZATIONS THAT ARE IN THE FIRST 500 IN TURKEY ON BALANCED SCORECARD METHOD

Performance measurement criteria based on financial bench marks of industrial century, show the past performance in reality, and do not give any ideas about the future. With the imbalances arising of not taking into consideration the factors effecting financial performance and financial indicators measuring performance unilaterally, and organizations being unsuccessful in implementing their strategies, has provided the development of Balanced Scorecard (BSC) model. Within this context, short and long term targets, financial and non-financial criteria, results and indicators affecting results, balance formed bittern the performance dimensions in the organization and outside are emphasized in BSC. In this work, the managers of the organizations included in the first 500 were asked whether they used BSC management model in their organizations or not, and to the organizations that use BSC method, their opinions on the implementation of BSC, and to the organizations that do not use BSC management model, were asked whether they thought of using this method in the future or not. The organizations that use BSC method and those that plan to use the BSC method in the future were asked what their expectations were when choosing BSC method. Results obtained, were compared to the work of Co)kun in 2006 (Co)kun, 2006) using the BSC method in the first 500 organizations of Turkey.