Ekonomski Anali | |
Integrated corporate performance measurement systems | |
关键词: performance measurement systems; economic value added; balanced scorecard; European Federation for Quality Management (EFQM) Business Excellence Model-BEM); Malcolm Baldrige Framework; success dimensions; | |
DOI : 10.2298/EKA0461151G | |
来源: DOAJ |
【 摘 要 】
Corporate performance measurement is a key prerequisite for successful management, a process of guiding the enterprise from the existing to the particular, desired performance. Traditional performance measurement systems, based on the use of financial indicators, do not satisfy the needs of modern enterprises. They provide the measurement of the past results, but they do not provide enough quality information for improvement of performance in the future. Nowadays, a great number of different performance measurement systems have been developed. They have a more complex approach to performance analysis, using both financial and non financial indicators grouped in a certain number of performance perspectives. The disadvantages of this modern performance measurement systems can be diminished through their integration, which leads to creating new, integrated performance measurement systems.
【 授权许可】
Unknown