Kontaktujte nás | Jazyk: čeština English
Název: | Model for performance management and measurement: Using synergic effects of selected tools |
Autor: | Chodúr, Miroslav; Pavelková, Drahomíra; Knápková, Adriana |
Typ dokumentu: | Článek ve sborníku (English) |
Zdrojový dok.: | Proceedings of the 7th European Conference on Management Leadership and Governance. 2011, p. 60-70 |
ISBN: | 978-1-908272-16-4 |
Abstrakt: | This paper incorporates and discusses selected popular performance measurement and management tools - Balanced Scorecard (BSC), Economic Value Added (EVA), Activity Based Costing/Management (ABC/M) and EFQM Excellence Model with support of benchmarking. These tools have been selected on the base of defined criteria. A number of economists have published on the possibilities of various mutual combinations of these approaches to management and measuring of performance. There is a lack, however, of approaches to complex view on using all these tools simultaneously, and lack of recommendations for their practical employment in business practice. Based on the critical literature review, own questionnaire-based results and experience from different performance management cases, the research team determined the strengths and weaknesses of management tools mentioned above and suggested to use them in a integrated model to strengthen their advantages and minimize disadvantages. The interconnection of concepts BSC, EVA, ABC/M and the model EFQM with support of benchmarking is based on the utilization of their mutual synergic effects that are expressed by spreading the gained information about the performance of the value chain and its processes. This way, a coherent complex system of management of performance, which provides the managers of the company with a good basis for vision and strategy definition and with information important for everyday decision-making situations was obtained. Moreover, methodology for application of the theoretical approaches in the company practice is proposed. Methodological approach comprehensibly demonstrates how the synergic effects can be employed in practice. |
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