Stanovení výkonnostních měřítek řízení pracovního výkonu pomocí metody ABC

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关键词: Activity-Based Costing (ABC);    Balanced Scorecard (BSC);    Performance Management;    Performance Measure;    Performance Planning;   

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来源: DOAJ

【 摘 要 】

This article deals with setting up the performance benchmarks and indicators using methods of costs process management ABC. The research of the performance management system application in a manufacturing company, made by the author, shows that mentioned procedure is not carried out according to standard methods and lacks essential element of performance management. Thus, it misses the right performance metrics and indicators that allow monitoring the performance of individual employees. For the calculation and determination of these standards, is used the method of costs process management ABC, in which by the allocation from expense accounts to the activities is possible to separate out the costs and allocate them to a possible further subdivision, in this case even to individual workers. Using this method is possible to calculate workers unit costs and to determine the minimum performance per unit eg. man-hours, pieces or production orders. This creates a measurable indicator that can be used for the employee and manager agreement that simplifies the staff performance management. The example shows the calculation and value measurement for determining the specific performance benchmarks and indicators.

【 授权许可】

Unknown