<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The utility of performance measurement and management system can be said to have been proven, but the problem faced by both the theoreticians and practitioners is to set the right performance indicators. Developed models are tools that managers can use to measure and manage performance, but they need to be tailored to the context. Also, the trend towards using non-financial performance indicators makes it very difficult for managers to design a performance measurement and management system because it involves the integration of qualitative and non-quantitative variables and a profound understanding of the internal and external environment of the company.</p></abstract>

The utility of performance measurement and management system can be said to have been proven, but the problem faced by both the theoreticians and practitioners is to set the right performance indicators. Developed models are tools that managers can use to measure and manage performance, but they need to be tailored to the context. Also, the trend towards using non-financial performance indicators makes it very difficult for managers to design a performance measurement and management system because it involves the integration of qualitative and non-quantitative variables and a profound understanding of the internal and external environment of the company.

Performance Management Systems – Proposing and Testing a Conceptual Model

Studies in Business and Economics

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Performance Management Systems \u2013 Proposing and Testing a Conceptual Model"}

The utility of performance measurement and management system can be said to have been proven, but the problem faced by both the theoreticians and practitioners...

Performance Management Systems – Proposing and Testing a Conceptual Model

Data publikacji: 16 maj 2019

Zakres stron: 231 - 244

DOI: https://doi.org/10.2478/sbe-2019-0018

Słowa kluczowe
indicators, management, model, performance, system

© 2019 Radu-Alexandru Șerban et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Performance Management Systems – Proposing and Testing a Conceptual Model

Data publikacji: 16 maj 2019

Zakres stron: 231 - 244

DOI: https://doi.org/10.2478/sbe-2019-0018

Słowa kluczoweindicators, management, model, performance, system

© 2019 Radu-Alexandru Șerban et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Słowa kluczowe
indicators, management, model, performance, system