Performance Measurement Systems and Financial Results of Polish Enterprises: Multidimensional Analysis
Barbara Batóg , Jacek Batóg , Andrzej Niemiec , Wanda Skoczylas
AbstractThe 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.
|Publication size in sheets||1.55|
|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 English||performance measurement, financial results, classification trees|
|Score||= 5.0, 11-12-2019, MonographChapterAuthor|
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