USING BALANCED SCORECARD MODEL AS A MULTIDIMENSIONAL PERFORMANCE ASSESSMENT TOOL IN CEMENT INDUSTRY

The aim of this study is to propose a model based on Balanced Scorecard (BSC) Model, which is a multi-dimensional performance assessment model, that can be used in the performance assessment of the companies operating in the cement industry in Turkey. In practice, four dimensions (financial, customer, internal processes, and learning and development perspectives) in the classical model proposed by Kaplan and Norton (1992) have been used as a base and the performance criteria in the dimensions are compiled from the studies in the literature. The weights of the criteria in the dimensions have been determined by using the Analytical Hierarchy Process (AHP) method. The developed model has been applied to Adana Cement Plant's data between 2013-2015. In the implementation process, the data have been normalized by using a specific scoring scale. At the end of the study, a BSC model which can be used by cement companies has been developed by using performance criteria weights determined by getting the opinions of the managers