Poslovna izvrsnost, Vol. 4 No. 2, 2010.
Pregledni rad
SPECIFICS OF METODOLOGICAL APPROACHES TO PERFORMANCE MEASUREMENT THROUGH QUALITATIVE MEASURES
Ivona Vrdoljak Raguž
orcid.org/0000-0002-3237-4694
; Sveučilište u Dubrovniku, Odjel za ekonomiju i poslovnu ekonomiju
Sažetak
Research results of performance management are numerous diff erent performance
measures that can be measured from diff erent aspects which result in diff erent quantitative
and qualitative measures. A universal measure for every aspect of performance management
does not exist, while reasons for every enterprise to demonstrate business performance
are numerous (because of the increase in performance management, possibility for demonstration
of fundamental management functions such as planning and control and motivation
of employees to work more and with higher responsibility). Business performance
is mostly demonstrated by fi nancial measures (ROA, ROE, ROI, EVA, MVA, etc.), although
in today’s business world non fi nancial measures are also dominant (VBM, TQM, BSC,
ABC, KPI, etc.). Both aspects have the same goal, to establish a balance between profi t,
growth, control, business results in the short run, opportunities and threats and to motivate
human resources. Th e aim of the article is to show the importance of demonstration
of performance measurement through qualitative measures and to stress the necessity for
its increased implementation in future enterprise performance measurement. With this in
mind, a survey empirical research was conducted in order to measure the presence of performance
measurement through qualitative measures in large Croatian enterprises.
Ključne riječi
qualitative measures; business performance; large Croatian enterprises
Hrčak ID:
60702
URI
Datum izdavanja:
10.10.2010.
Posjeta: 8.109 *