| Autor: Anna Buczkowska | 5 |
Strony: 5-19
pełen tekst
OBJECTIVES OF AN ENTERPRISE AND ITS PERFORMANCE MEASUREMENT
Summary
The fundamental category shaping the enterprise activity is its objectives. They are the foundation of its existence, pointing the future development. Formulating the objective of an enterprise is important for performance measurement, as measurement and assessment are always made with taking into consideration the criterion chosen on the basis of the objective.
The paper presents selected issues related to performance measurement of enterprises in the context of their objectives. It emphasizes the importance of using not only financial but also non-financial measures allowing to assess the performance in different aspects.
pełen tekstOBJECTIVES OF AN ENTERPRISE AND ITS PERFORMANCE MEASUREMENT
Summary
The fundamental category shaping the enterprise activity is its objectives. They are the foundation of its existence, pointing the future development. Formulating the objective of an enterprise is important for performance measurement, as measurement and assessment are always made with taking into consideration the criterion chosen on the basis of the objective.
The paper presents selected issues related to performance measurement of enterprises in the context of their objectives. It emphasizes the importance of using not only financial but also non-financial measures allowing to assess the performance in different aspects.