Performance Measurement Systems and Financial Results of Polish Enterprises: Multidimensional Analysis

Barbara Batóg , Jacek Batóg , Andrzej Niemiec , Wanda Skoczylas


The results of research conducted so far in different countries confirm that enterprises using performance measurement systems (PMS ) perform better than those that do not. In this chapter the authors tried to identify the dependences between PMS and financial results achieved by Polish enterprises. In the study, a dependent variable was constructed on the basis of financial results for three consecutive years. The application of a multidimensional analysis (classification trees) in examining the relationships between the features of performance measurement systems and financial results of Polish enterprises allows identifying key elements of a performance measurement system: an ordered system of financial and nonfinancial measures, the frequency of measuring and complexity of performance measurement (company as a whole, organizational units and individual employees level). The research is based on a representative survey carried out twice, in 2012 and 2014 by using a CATI method on a sample generalized to the entire population of Polish non-financial enterprises.
Author Barbara Batóg - University of Szczecin
Barbara Batóg,,
, Jacek Batóg - Szczecin University (USz)
Jacek Batóg,,
, Andrzej Niemiec (WZ / KCAFiW)
Andrzej Niemiec,,
, Wanda Skoczylas - University of Szczecin
Wanda Skoczylas,,
Publication size in sheets1.55
Book Nelson William D. (eds.): Advances in business and management. Volume 10, Advances in business and management, vol. 10, 2016, Nova Science Publishers Inc., ISBN 978-1-53610-132-4, 163 p.
Keywords in Englishperformance measurement, financial results, classification trees
Languageen angielski
Score (nominal)5
ScoreMinisterial score = 5.0, 11-12-2019, MonographChapterAuthor
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