Publication details
Nástroje řízení a měření výkonnosti uplatňované v praxi tuzemských podniků
| Title in English | Instruments of performance measurement and management applied in domestic enterprises |
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| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Koncepce a praxe řízení výkonnosti |
| MU Faculty or unit | |
| 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. |