Research on performance measurement under the conditions extant in business practice

Abstract

Measuring and managing of business performance is a complex and difficult process, which at the present time in the theory and corporate practice pass the significant changes. The paper focuses on the presentation of selected research results related to business performance measurement carried out in Czech and Slovak enterprises during the period of 2008-2015. There is an emphasis on intermingling and seeking out of mutual associations between theoretical presumptions, previously resolved projects, and realistic observations based on the outcomes of the research conducted and the methodology used. The theoretical part of the paper provides a detailed characterisation of the current state of affairs regarding the investigated performance measurement issue. The following part of the paper defines the basic research methodology and expected contributions of the study. The aim of the paper is also to analyse and synthesize findings regarding the chosen, mainly not traditional methods and models, which have started to be used for business process performance measurement in managerial practice recently. Alternatively, some of them are only been thought of being used in practice in the future. In the final part of the paper, results of the survey are introduced and confronted with those arising from professional studies carried out especially in Germany, Austria and the U.S.A.