Measuring the effect of activity based management on business performance by balanced scorecard within the scope of strategic management

Development of technology, increase of product variety and change in customer demands have increased competition among businesses. The businesses should improve their performances by managing their strategies to win competitive advantage. For this, it is necessary to make businesses manage their activities by improving continuously. Determining the effect of activity-based management on business performance by taking into consideration strategic management process is the aim of this thesis. With this aim, a model which integrates perspective of strategic management based on Configuration School, activity-based management, and the balanced scorecard was built, and this model was implemented in a alcoholic drink business. In the implementation, after the business strategy was identified, activity-based management was implemented to bottling process by handling bottling activity as a process to make the business be succeed in the strategy. Performance of the business was measured and managed by product-based balanced scorecard. In the implementation, the most important problem extended the bottling time was identified, this problem was reduced with proposed solution, and the stopping time resulting from this was also shortened. Implementing activity-based management and the balanced scorecard together can help other businesses implement their strategies successfully.