Abstract
The studies of performance measurement in firms have been conducted for a long period of time. However, the performance models and methods used in previous studies were limited. The purpose of this study is to test a performance based model that uses a modified approach in firms’ performance measurement. The new performance model used in this study is based on expectations in terms of performance measurement and evaluation of the firms with multiple dimensions. Different from the conventional gap models, the method used in this study is “Performance Measurement Method Based on Gap Percentages” developed by Eleren (2009). This method allows the researcher to use quantitative and qualitative data together. The model was tested with data collected from 42 firms engaged in business activities in marble industry in the Turkish province of Afyonkarahisar.
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