Identification of Performance Measurement Systems Applied in Polish Enterprises

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.