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- Title
Koncepcje i uwarunkowania pomiaru i raportowania dokonań w przedsiębiorstwie.
- Authors
Nita, Bartłomiej
- Abstract
The article presents the results of deliberations on the performance measurement concepts proposed by different authors from many countries. In the first part of the paper the complexity of scope of performance measurement in practice was discussed and it was high-lighted that the financial, aggregated performance measurement is insufficient these days. Therefore, the scope of performance measurement was elaborated with regard to various criteria. In the next part of the paper the typology of the performance measurement and management frameworks promoted by representatives of science and practice were presented. It was pointed out that there is a need to specify consistent set of criteria that can be used not only to evaluate the usefulness of existing concepts, but also to provide guidance how to design new concepts of performance measurement and management. The last part of the paper concentrates on the practical aspects of performance measurement and reporting systems design. Nine stages, according to the author needed to design and implement the performance measurement system contributing the organizational objectives achievement, were elaborated.
- Publication
Economics & Management / Ekonomia i Zarzadzanie, 2014, Vol 6, Issue 3, p37
- ISSN
2080-9646
- Publication type
Article
- DOI
10.12846/j.em.2014.03.03