Nástroje řízení a měření výkonnosti uplatňované v praxi tuzemských podniků

Title in English Instruments of performance measurement and management applied in domestic enterprises
Authors

ŠIŠKA Ladislav

Year of publication 2007
Type Article in Proceedings
Conference Koncepce a praxe řízení výkonnosti
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords Performance Measurement; Incentives
Description This article presents the results of a survey that analysed the approaches to enterprise performance measurement and management. The respondents were from companies with more than 20 employees, with the place of business in the Czech republic and with the main activity within categories C and K of Industrial Classification of Economic Activities (CZ-NACE). The survey revealed that the traditional management accounting based on full costing, controllership and quality management prevailed in the respondents answers as the instruments for measuring and managing enterprise performance.

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