Měřítka výkonnosti uplatňovaná ve mzdových a pobídkových systémech tuzemských podniků
Title in English | Performance measures applied in wage and incentive systems of domestic enterprises |
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Authors | |
Year of publication | 2007 |
Type | Article in Proceedings |
Conference | Svět práce a kvalita života v globalizované ekonomice |
MU Faculty or unit | |
Citation | |
Field | Economy |
Keywords | Performance Management; Performance Measurement; Incentives |
Description | The article presents selected results of the empirical study, which was focused on the enterprise performance measurement and management. The main method was questionnaire with close-ended questions. 291 enterprises took part in the survey. Among respondents there were companies with more than 20 employees, with 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 respondents answers about how important the following criteria are for orientation of the enterprise wage and incentive systems are analysed in the article. The criteria are 1. Saving of cost (cost centre budget fulfilment), 2. Growth of sales (planned sales fulfilment), 3. Reducing inventory, 4. Utilization of the capacity of the individual resources, 5. Growth of personal and professional qualities of employees. The first two groups of financial measures showed the highest importance. The criterion Utilization of the capacity of resources was the third important, but its importance varies in the particular industries. There is a question why the financial measures dominated as motivation to work. Is this financial dominance a logical consequence of enterprise profit orientation? Or do the results prove the restricted content of measures in enterprise performance systems used by respondents companies? The generalization of the survey results is not possible because the structure of respondents sample does not correspond to the structure of the whole enterprise population. |