Abstract

The present study intended to investigate the “Balance Scorecard (BSC) model integrated with Resource Consumption Accounting (RCA)” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values (assets) of enterprises contribute to the enterprises. In other words, it measures how effectively, actively, and efficiently these values (assets) are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible and intangible values (assets) of the enterprise on the performance in mathematical and statistical methods is insufficient, it is targeted that RCA Method integrated with BSC model is based on matrix structure and control models. The effects of all complex factors in the enterprise on the performance (productivity and efficiency) estimated algorithmically with cause and effect diagram. The contributions of matrix structures for reaching the management functional targets of the enterprises that operate in market competitive environment increasing day to day, is discussed. So in the context of modern management theories, as a contribution to BSC approach which is in the foreground in today’s administrative science of enterprises in matrix organizational structures, multidimensional performance evaluation model -RCA integrated with BSC Model proposal- is presented as strategic planning and strategic evaluation instrument.

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