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    Wyświetlanie 1-4 z 4
    Tytuł:
    Linking a performance management system and competencies: qualitative research
    Autorzy:
    Korenková, Veronika
    Závadský, Ján
    Lis, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/125520.pdf
    Data publikacji:
    2019
    Wydawca:
    Politechnika Białostocka. Oficyna Wydawnicza Politechniki Białostockiej
    Tematy:
    competence
    Z-MESOT
    performance management system
    key performance indicator
    kompetencja
    system zarządzania wydajnością
    kluczowy wskaźnik wydajności
    Opis:
    The main purpose of the paper is to identify the group of indicators that are most widely used in the manufacturing area worldwide, to identify the responsibility and authority for measuring and evaluating business performance, and to create an illustrative competency-based model for a performance management system within a business. The paper covers two areas that are important in the maintenance of sustainable business performance. The first area focuses on a performance management system and its key performance indicators as an important element in every performance management system within a business. The article also presents the theoretical background of the Z-MESOT method, which is applied to define the consistency of these indicators in practice. The second area is dedicated to defining a competency-based model and competences related to the measurement and assessment of performance, which have been extracted from other general competences. This paper presents findings from qualitative research to eliminate the bottlenecks of the Z-MESOT matrix that was transposed into a questionnaire. The questionnaire, as well as structured interviews, helped identify differences in responsibility attributes of the Z-MESOT matrix regarding the size of the researched businesses. The paper offers a list of competences related to the key performance indicators that can be used for following theoretical and practical research.
    Źródło:
    Engineering Management in Production and Services; 2019, 11, 1; 51-67
    2543-6597
    2543-912X
    Pojawia się w:
    Engineering Management in Production and Services
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Stock management as a critical success factor for Polish crop prodcers
    Autorzy:
    Korneta, P.
    Powiązania:
    https://bibliotekanauki.pl/articles/94963.pdf
    Data publikacji:
    2018
    Wydawca:
    Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Wydawnictwo Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie
    Tematy:
    critical success factors
    performance measurement
    performance management system
    inventory
    Opis:
    The key objective of critical success factors is to filter out excessive information reaching organizations so that management can focus on several most critical areas. Both scholars and practitioners employ most frequently expert interviews as to identify critical success factors. The aim of this study is to show how quantitative methods can contribute to a more efficient critical success factors identification. This study uses a sample of observations relating to 300 Polish crop producers in a 5-years period between 2013 to 2017. The findings of this study show clearly that the lower the inventory levels the higher the profitability and the growth of sales revenues of Polish crop producers.
    Źródło:
    Information Systems in Management; 2018, 7, 4; 237-245
    2084-5537
    2544-1728
    Pojawia się w:
    Information Systems in Management
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Effective Use of Information Technology for Performance Management in Zambian Government Institutions
    Autorzy:
    Mapoma, Martin
    Powiązania:
    https://bibliotekanauki.pl/articles/1178767.pdf
    Data publikacji:
    2017
    Wydawca:
    Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
    Tematy:
    performance management system
    government institutions
    information system
    scorecards
    business
    efficiency
    web application
    Opis:
    The literature reviewed suggests that, much as the concept of performance management systems has been in existence for a long period of time, as early as 1980s, it is only in the early 2000s that organizations begun to reap the benefits of implementing such systems. With Norton and Kaplan invention of the balanced scorecard (Kaplan R, 2010) organizations start-ed to base performance by considering many aspects that constitutes performance of an organ-ization such as Financials, Internal business processes, customer service and people manage-ment. Use of these performance parameters would assess both individual and business per-formance as a whole. Literature suggests that integrating Information technology into business processes for example, Enterprise Resource Planning (ERP) systems, Supply chain Man-agement systems (SCM) and Inventory management, overlooking modernizing people man-agement systems like performance management, could be a misdirected investment. This form of IT implementations in many public institutions and indeed privately owned entities has not yielded expected results. This is because regardless of how good a technology might be and how huge the investment could be, if the people working on such IT systems are not efficient, the business cannot be productive, and therefore, the efficiency of any IT system can only yield results when there is a high level of efficiency from people using such systems. In-stitutions that have implemented and automated their performance systems have benefited from such systems in terms cost savings, speed of service delivery, productivity and the quali-ty of services being offered. To ascertain the impact of IT supported performance management systems in organizations; the research investigated use of performance management systems in Zambian public institutions and how such systems have impacted efficiency and productivity. Both secondary and primary data was used to evaluate performance management systems and also investigate available performance measurement systems used in public institutions and from the results obtained create a suitable software design model and also develop a prototype software solution capable of effectively improve productivity and efficiency in public institutions.
    Źródło:
    World Scientific News; 2017, 61, 1; 1-55
    2392-2192
    Pojawia się w:
    World Scientific News
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zakres wykorzystania narzędzi rachunkowości zarządczej w gminach w województwie łódzkim
    Scope of the use of management accounting tools in municipalities of Lodz region
    Autorzy:
    Firkowska-Jakobsze, Zuzanna
    Powiązania:
    https://bibliotekanauki.pl/articles/515641.pdf
    Data publikacji:
    2019
    Wydawca:
    Stowarzyszenie Księgowych w Polsce
    Tematy:
    rachunkowość sektora publicznego
    rachunkowość zarządcza
    system zarządzania dokonaniami
    gminy
    województwo łódzkie
    public sector accounting
    management accounting
    performance management system
    municipality
    Lodz voivodeship
    Opis:
    Zmiany koncepcji zarządzania jednostkami sektora finansów publicznych w Polsce to obecnie wyzwanie, przed którym stają te podmioty oraz osoby nimi zarządzające. Ich efektem jest wzrost znaczenia pomiaru dokonań oparty jednocześnie na miernikach finansowych i niefinansowych, a więc wykorzystania narzędzi rachunkowości zarządczej w gminach. Celem niniejszego artykułu jest zbadanie zakresu wykorzystania narzędzi rachunkowości zarządczej w gminach w województwie łódzkim oraz ocena przydatności ich zastosowania w procesie decyzyjnym i pomiarze dokonań. Dla realizacji tak postawionego celu przeprowadzono badanie ilościowe z wykorzystaniem kwestionariusza ankiety. W artykule zaprezentowano wyniki badania oraz wnioski postulowane przez różnych badaczy. Pozwoliło to na wzbogacenie literatury dotyczącej wykorzystania narzędzi rachunkowości zarządczej w gminach w Polsce, a także sfomułowanie wniosku o potrzebie ich zastosowania w tych podmiotach.
    The changes in the concept of managing public finance sector units in Poland are currently a challenge that these entities and their managers face. The effect of these changes is the increase in the importance of measurement of achievements based on both financial and non-financial measures, and thus the use of management accounting tools in municipalities. The purpose of this article is to examine the scope of the use of management accounting tools in the municipalities of Lodz voivodeship and to assess the suitability of their application in the decision-making process and measurement of achievements. To realize such a goal, a quantitative survey was carried out using a questionnaire. The article presents the results of research and conclusions proposed by various researchers, thus enriching the literature on the use of management accounting tools in municipalities in Poland, and highlighting the need to apply them in such entities.
    Źródło:
    Zeszyty Teoretyczne Rachunkowości; 2019, 102(158); 55-68
    1641-4381
    2391-677X
    Pojawia się w:
    Zeszyty Teoretyczne Rachunkowości
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-4 z 4

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