Application of balanced scorecard system ın apparel enterprise as an ınstrument of performance management and building a model

Apparel sector that is forced to proceed with strategic targets as a result of the rapid changes in science, technology and communications is complicated and dynamic due to its human-resource-dependent power, production structure and existing market conditions. Under market conditions where intangible assets gain importance, apparel enterprises need performance evaluation approaches more than ever to measure their structures consisting of tangible and intangible assets. Balanced Scorecard is one of the multidimensional performance management systems that allow organizations to determine their strategy, turn it into applicable steps with objectives, measures, targets and implement it efficiently.This study has been prepared with the purpose of building a multi-dimensional performance measurement model for the apparel enterprise that aspire to gain competitive advantage under changing market conditions. Technical / scientific / participatory action research method is adopted in the study that is characterized as qualitative. The sampling of the study consists of an apparel enterprise that operates in Ankara and has a favourable stance towards the system. The data are obtained through the techniques of unstructured interview, observation, document survey, questionnaire and brainstorming.The traditional financial performance mentality in the apparel enterprise in question has been converted into strategic performance management system by means of Balanced Scorecard system approach. The enterprise structure has been analyzed with SWOT analysis to structure mission, vision and strategy. After defining the tasks of employees, critical success factors have been established. Goals, criterias and targets have been determined within the scope of customer, internal processes, financial, learning and development dimensions in order to achieve the vision and strategy. Initiatives have been spent to fulfil the goals and targets determined for the enterprise. In corporate terms, performance of the enterprise and the departments has been measured and assessed. During fifteen-month application, five measurement periods have been performed as per quarter.Within the scope of the Balanced Scorecard model established for the apparel enterprise, it has been concluded that performance increases have been achieved at corporate and departmental level in the strategy as well as the goals and targets in production rate, model variety, profitability, productivity, customer relationships, and customer and employee satisfaction.