Performance evaluation local governments for balanced scorecard and an application in municipalities Kütahya a model proposal

Performance in general, get in people?s lives get in the show business life and achieve something that is defined as the effort. Many businesses or organizations for financial reporting of the managers were aware of their weaknesses, and achieving the strategic objectives, constitute the foundation of a well-designed performance measurement systems have been realized. This development, organizational performance in the preparation of reports on the Balanced Scorecard has led to the emergence of the system. Balanced Scorecard is, according to sources in the 1990s and emerged with a more radical perspective is a strategic management approach. Balanced Scorecard approach, an organization?s management information systems provide integration of all sizes and styles of managers in enterprises or institutions to evaluate their use of time and resources is as affecting. The implementation of the Balanced Scorecard, companies or institutions according to mission, vision, and strategy determination begins. Later, financial, customer, internal processes and learning and development dimension is defined. Strategy map is created according to these dimensions and performance indicators are determined. Finally, the four dimensions of these steps in the evaluation of the implementation of the Balanced Scorecard is complete.As a Master?s Thesis in the first part of my work I have presented this concept and performance evaluation focuses on performance. The second section of the Balanced Scorecard implementation steps are describe in the company. In the third and final part of the Balanced Scorecard model for Kütahya Municipality in the implementation of recommendations made to work.