Balanced scorecard (BSC) functions as an action plan for the basis of establishing the strategy which is defined with critical success factors. BSC classifies the vision and strategy of the enterprise in four perspectives in which financial and non financial scales are used. BSC becomes a strong method for planning, developing and transforming the strategy. An active planning is needed in order to settle a strategy. In this study, time driven Activity Based Costing (TDABC) is important not only in the process of providing full and in time information which aim at serving both the customer and cost goals. On the other hand, Analytic Hierarchy Process (AHP) is a decision making method used for evaluating various criteria in order to choose the best one while determining critical success criteria. The aim is to create a modeling in order to integrate BSC with TDABC and AHP in order to provide an effective strategic decision support process.Keywords: Balanced scorecard, Analytic hierarchy process, Time driven activity based costing Balanced scorecard (BSC) which consists strategic management, strategic planning, performance and management accounting, arouses companies' interest and increase the number of companies using BSC. Companies determine a criterion for critical success factors for their BSC, but they face with problems while defining data that support these factors. Companies which start BSC implementation after gathering unreliable data which support critical success measures face with the risk of failure. So, in the case of entering risky data into BSC and making important strategic decisions which depend on it, the result will most probably be opposite to companies' interests. For this reason, the senior management has some worries in the course of making strategic and operational decisions about whether or not this data is reliable enough. In order to prevent such negative situations, it is necessary to observe the institutional performance truly, dynamically and in a sustainable way. Besides this, not only it is necessary to evaluate the derivation of internal process and source usage caused by consumer behaviors and product differences correctly, but also it is crucial to reflect those evaluations on the cost and connect them with profits.Decision making is the process of choosing one of the alternatives action plans for companies that serve for reaching targets and purposes; it is the core of all management functions. Today's rapidly changing environment and globalization movements make it necessary for a company to have a rational deficient making process in order to reach a sustainable success. Rational decision making contains not only gathering and using data but also making strategic decisions with the help of developed decision-making techniques. Making rational decisions is an important strategic process in order to gain a sustainable and competitive advantage. While decision-making requires much time and effort in order to gather and analyze the information, evaluating the alternative ...
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