Identification of Performance Measurement Systems Applied in Polish Enterprises

Abstract

The construction of an appropriate performance measurement system is an important objective that every company is facing today. Firms using sustained performance measurement systems in management achieve higher efficiency. An identification of solutions in performance measurement applied in Polish enterprises has been made and is based on the analysis of the existing relations between the size of the company, the economic sector, variables describing development strategy and measurements of its implementation, as well as the performance measurement organization. Dependences occurred among the variables: character and the frequency of applied aims measures, possession or not of a development strategy, indicators and economic-financial variables and the way of connecting exploited measures with the motivation system.

The source of the data for the contingency tables was a nationwide survey conducted by the CATI method, which was covered by 300 Polish companies (National Science Centre Project number N N115 436640 “Key indicators of performance management”). Identification was accomplished by the chosen statistical tests and measures.

Appendix

Chosen research questions mentioned in the article:

• R1 Q: Size of the company (enterprise)

  A: Small, medium, big

• O1 Q: Have You developed a strategy of Your company?

  A:

  • 1. Yes,

  • 2. No

• O2 Q: Does the company’s strategy besides the descriptive part includes also company’s aims measures?

  A:

  • 1. Yes, it does,

  • 2. No, the aims of the strategy are expressed only descriptively

• O3 Q: What types of measures are applied in Your company?

  A:

  • 1. Mainly or solely financial, e.g. profit, turnover, assets, profitability

  • 2. Above all others non-financial, not expressed in money (currency), e.g. number of employed, work efficiency, number of clients, customer’s loyalty, customer satisfaction, working time,

  • 3. Both financial and nonfinancial

  • 4. None of tchem.

• O5 Q: On which levels the performance measurement is calculated by the company?

  A:

  • 1. The company as a whole,

  • 2. Organizational units,

  • 3. Individual employees.

• O7 Q: In what way is the performance measurement in the company organized?

  A:

  • 1. a senior position was distinguished for the performance measurement

  • 2. run only by the accounting department

  • 3. conducted by all units within their competence

• O8 Q: Are measures used in Your company form:

  A:

  • 1. a set of unrelated, other for each department, financial measures,

  • 2. a set of unrelated, other for each department, financial and nonfinancial measures,

  • 3. a set of unrelated, other for each department, nonfinancial measures,

  • 4. ordered system of financial measures such as DuPont Model, ZVEI

  • 5. create an orderly system of financial and nonfinancial measures, such as Balanced Scorecard, Performance Prism, EFQM

  • 6. Do not know, hard to say

• O10 Q: Are the performance measures or are they not related to motivation system in Your company?

  A:

  • 1. Yes, it is regarding all employees,

  • 2. Yes, but is regarding only chosen groups of employees,

  • 3. No

• O12 Q: What is the aim of usage of performance measures in the company?

  A:

  • 1. To measure and assess the achievements of the company

  • 2. To refine the vision and strategy

  • 3. To explain the objectives and the integrate these measures with strategic management system

  • 4. For planning, setting objectives and strategic decision-making

  • 5. For internal communication

  • 6. To improve systems for monitoring the strategy realisation and organizational learning

  • 7. To improve operational processes such as increasing the employees productivity, improve the quality

  • 8. To control the current economic activity

  • 9. To motivate employees

  • 10. For external reporting

  • 11. To fulfill specific legal requirements and technology

  • 12. Other aims

• O12A

  • 1. few areas of application (0–5)

  • 2. many areas of application (6–12)

• S4 Are leading PKD section of Your company is: Manufacturing (B, C, D, E), Construction (section F), Trade and repair (G), Transportation and storage (H), Services I (I, J), Services II (L, M, N)?

• S5 Q: Since when is the company conducting its activity?

  A:

  • 1. To 1 year

  • 2. 1–3 years

  • 3. 4–5 years

  • 4. 6–10 years

  • 5. 10 years and more

  • 6. Don’t know, hard to say

• S6 Q: What is the origin of the company’s capital:

  A:

  • 1. Polish private equity

  • 2. Polish national equity

  • 3. Foreign capital

  • 4. Mixed capital