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Autor
Waśniewski Piotr (Uniwersytet Szczeciński)
Tytuł
Przegląd koncepcji systemów pomiaru dokonań w przedsiębiorstwie
An Overview of the Enterprise 's Per formance Measurement Systems Concepts
Źródło
Finanse, Rynki Finansowe, Ubezpieczenia, 2017, nr 4 (88) cz. 1, s. 577-585, tab., bibliogr. 29 poz.
Tytuł własny numeru
Rachunkowość w zarządzaniu jednostkami gospodarczymi
Słowa kluczowe
Pomiar dokonań, Zarządzanie przedsiębiorstwem
Performance measurement, Enterprise management
Uwagi
streszcz., summ.
Abstrakt
Cel - Celem artykułu jest prezentacja wyników przeglądu koncepcji systemów pomiaru dokonań w przedsiębiorstwie. Metodologia badania - Badanie zagranicznej literatury przedmiotu, analiza prezentowanych podejść oraz systemowa synteza wyników przeprowadzonego przeglądu. Wynik - Typologia koncepcji systemów pomiaru dokonań, ze szczególnym uwzględnieniem systemów pomiaru dokonań małych i średnich przedsiębiorstw. Oryginalność/wartość - Oryginalne opracowanie uwzględniające modele i ramy koncepcyjne dla małych i średnich przedsiębiorstw.(abstrakt oryginalny)

Purpose - The aim of the article is to present the results of the review of company's performance measurement system concepts. Design/methodology/approach - The study of foreign literature, analysis of presented approaches and systematic synthesis of results of the conducted review. Findings - Typology of the performance measurement system concepts with particular emphasis on performance measurement systems for small and medium enterprises Originality/value - Original study considering models and frameworks for small and medium enterprises.(original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Szczecińskiego
Pełny tekst
Pokaż
Bibliografia
Pokaż
  1. Ates, A., Garengo, P., Cocca, P., Bititci, U. (2013).The Development of SME Managerial Practice for Effective Performance Management. Journal of Small Business and Enterprise Development, 20 (1), 28-54.
  2. Bisbe, J., Malagueno, R. (2012). Using Strategic Performance Measurement Systems for Strategy Fformulation: Does It Work in Dynamic Environments? Management Accounting Research, 23, 296-311.
  3. Bititci, U.S., Turner, T., Begemann, C. (2000). Dynamics of Performance Measurement Systems. Journal of Operations and Production Management, 20 (6), 692-704.
  4. Bourne, M., Mills, J., Wilcox, M., Neely, A., Platts, K. (2000). Designing, Implementing and Updating Performance Measurement Systems. International Journal of Operations and Production Management, 20 (2), 754-771.
  5. Chalmeta, R., Palomero, S., Matilla, M. (2012). Methodology to Develop a Performance Measurement System in Small and Medium-sized Enterprises. International Journal of Computer Integrated Manufacturing, 28 (8), 716-740.
  6. Choong, K.K. (2013). Understanding the Features of Performance Measurement System: A Literature Review. Measuring Business Excellence, 17 (4), 102-121.
  7. Cocca, P., Alberti, M. (2010). A Framework to Assess Performance Measurement Systems in SMEs. International Journal of Productivity and Performance Management, 59 (2), 186-200.
  8. Garengo, P., Biazzo, S., Bititci, U. (2005). Performance Measurement Systems in SMEs: A Review for a Research Agenda. International Journal of Management Reviews, 7 (1), 25-47.
  9. Garengo, P., Nudurupati, S., Bititci, U. (2007). Understanding the Relationship between PMS and MIS in SMEs: An Organizational Life Cycle Perspective. Computers in Industry, 58, 677-686.
  10. Griffith, R., Neely, A. (2009). Performance Pay and Managerial Experience in Multi-task Teams: Evidence from within a Firm. Journal of Labour Economics, 27 (1), 49-82.
  11. Hudson, M., Smart, A., Bourne, M. (2001). Theory and Practise in SME Performance Measurement Systems. International Journal of Operations and Production Management, 21 (8), 1096-1115.
  12. Kennerley, M., Neely, A. (2003). Measuring Performance in Changing Business Environment. International Journal of Operations and Production Management, 23 (2), 213-229.
  13. Koufteros, X., Verghese, A., Lucianetti, L. (2014). The Effect of Performance Measurement Systems on firm Performance: A Cross-sectional and a Longitudinal Study. Journal of Operations Management, 32, 313-336.
  14. Malina, M., Norreklit, H., Selto, F.H. (2007). Relations among Measures Climate of Control and Performance Measurement Models. Contemporary Accounting Research, 24 (3), 935-982.
  15. Micheli, P., Mari, L. (2014). The Theory and Practise of Performance Measurement. Management Accounting Research, 25, 147-156.
  16. Neely, A. (2005). The Evolution of Performance Measurement Research: Developments in the Last Decade and a Research Agenda for the Next. International Journal of Operations and Production Management, 25 (12), 1264-1277.
  17. Nudurupati, S.S., Bititci, U.S., Kumar, V., Chan, F.T.S. (2011). State of the Art Literature Review on Performance Measurement. Computer and Industrial Engineering, 60, 279-290.
  18. Nudurupati, S., Bititci, U.S. (2005). Implementation and Impact of IT-supported Performance Measurement Systems. Production Planning and Control, 16 (2), 152-162.
  19. Perera, S., Baker, P. (2007). Performance Measurement Practices in Small and Medium Manufacturing Enterprises in Australia. Small Enterprise Research, 15 (2), 10-30.
  20. Power, M. (2004). Counting, Control and Calculation: Reflections on Measuring and Management. Human Relations, 57 (6), 765-783.
  21. Sousa, S., Aspinwall, E., Rodrigues, A.G. (2006). Performance Measures in English Small and Medium Enterprises: Survey Results. Benchmarking: an International Journal, 13 (1/2), 120-134.
  22. Srimai, S., Radford, J, Wright, C. (2011). Evolutionary Paths of Performance Measurement: An Overview of Its Recent Development. International Journal of Productivity and Performance Management, 60 (7), 662-687.
  23. Suwingjo, P., Bititci, U.S., Carrie, A.S. (2000). Quantitative Models for Performance Measurement Systems. International Journal of Production Economics, 64, 231-241.
  24. Taticchi, P., Asfalti, A., Sole, F. (2010). Performance Measurement and Management in SMEs: Discussion of Preliminar Results from an Italian Survey. W: P. Taticchi (red.), Business Performance Measurement and Management (s. 3-11). Berlin-Heidelberg: Springer-Verlag.
  25. Taticchi, P., Balachandran, K., Tonelli, F. (2012). Performance Measurement and Management Systems: State of the Art, Guidelines for Design and Challenges. Measuring Business Excellence, 16 (2), 41-54.
  26. Taticchi, P., Tonelli, F., Cagnazzo, L. (2010). Performance Measurement and Management: A Literature Review and a Research Agenda. Measuring Business Excellence, 14 (1), 4-18.
  27. Townley, B., Cooper, D.J., Oakes, L. (2003). Performance Measures and the Rationalization of Organizations. Organization Studies, 24 (7), 1045-1071.
  28. Ukko, J., Tenhunen, J., Rantanen, H. (2007). Performance Measurement Impacts on Management and Leadership: Perspectives of Management and Employees. International Journal of Production Economics, 110, 39-51.
  29. Yadav, N., Sushil, Sagar, M. (2013). Performance Measurement and Management Frameworks. Research Trends of the Last Two Decades. Business Process Management Journal, 19/6, 947 - 970.
Cytowane przez
Pokaż
ISSN
2450-7741
Język
pol
URI / DOI
http://dx.doi.org/10.18276/frfu.2017.88/1-55
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