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The concept of performance measurement and management is nowadays very important and widely discussed not only in academic literature, but also in practice. In order for organizations to gain and sustain competitive advantage it is essential to measure, monitor on a constant basis, evaluate and finally manage performance in various areas of economic activity. Due to the fact that the term “performance” is very wide and ambiguous, there are a lot of instruments and techniques of performance measurement and management oriented toward the achievement of companies’ goals.
In the Research Papers there are shown chosen problems of performance measurement and management, important for both theoretical considerations and practical applications. The major objective of this study is to discuss various concepts and applications of contemporary performance measurement and management. Major groups of problems discussed in the study include in particular:
1) management accounting and its tools such as life cycle costing, activity-based costing and budgeting,
2) performance assessment in the context of value creation,
3) internal audit and management control,
4) performance measurement and management in agriculture,
5) intangible aspects of performance measurement.
The papers in the book were prepared for the Sixteenth Scientific Conference “Accounting and Controllership”. The conference was organized by the Department of Cost and Management Accounting at the Wrocław University of Economics on October 10-12, 2011.