Performance Measurement and Management. PN 290

Bartłomiej Nita

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ISBN/ISSN:

978-83-7695-385-4

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2013

Liczba stron:

147

XML:ISBN/ISSN:

ONIX MARC21

Bibliografia:

. Performance Measurement and Management. PN 290. Red. Nita, Bartłomiej . Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2013, 147 s. ISBN 978-83-7695-385-4

Bibliografia refWorks:

RT Book, Whole

SR Electronic(1)

A2 Nita, B.

T1 Performance Measurement and Management. PN 290

PB Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

PP Wrocław

YR 2013

SN 978-83-7695-385-4

Bibliografia BibTex:

@Book{ 119519, author = "", editor = "Nita, Bartłomiej", title = "Performance Measurement and Management. PN 290", publisher = "Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu", year = "2013", address = "Wrocław", isbn = "978-83-7695-385-4" }

Bibliografia endNote:

TY - BOOK

AU -

ED - Nita, Bartłomiej

TI - Performance Measurement and Management. PN 290

PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

CY - Wrocław

PY - 2013

SN - 978-83-7695-385-4

ER -

Netografia (standard APA):

. Red. Nita, Bartłomiej. Performance Measurement and Management. PN 290 [baza danych online] Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2013 [dostęp: 03 07 2024]. Dostęp w Ibuk Libra: https://libra.ibuk.pl/reader/performance-measurement-and-management-pn-290-bartlomiej-nita-119519.

controlling, Controllership, management methods, coexistence, crisis stabilization, short-term cash management, information systems

Performance measurement and management is still an important area of interest for both academics and practitioners. The scope of research in the field of performance measurement and management covers many issues related to the design of management...

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ISBN/ISSN:

978-83-7695-385-4

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2013

Liczba stron:

147

XML:ISBN/ISSN:

ONIX MARC21

Preface8
Agnieszka Bieńkowska, Anna Zgrzywa-Ziemak: Controlling and other methods of management – the results of the empirical study in the enterprises functioning in Poland10
Joanna Dyczkowska: The controller’s function in stabilizing crisis in an enterprise22
Tomasz Dyczkowski: Designing managerial control and reporting systems for non-governmental organisations33
Marek Masztalerz: Value-based accounting – challenge or utopia?44
Maria Nieplowicz: The Balanced Scorecard in the public sector in Poland. The case of implementation in the customs service in Poland53
Bartłomiej Nita: Segmental reporting in responsibility accounting under International Financial Reporting Standards61
Marta Nowak: Controllers, non-controllers and potential future controllers. Preferences on individualism or collectivism in professional work73
Edward Nowak: Operating segments for reporting purposes and responsibility centres for performance evaluation purposes88
Karolina Rybicka: Information aspects of the cash flow of a production company98
Patrick Siegfried: Development a service engineering concept for SMEs114
Małgorzata Wasilewska: Comparison between portfolios of real options and portfolios of financial options129
Wiesław Wasilewski: Prerequisites for using the Balanced Scorecard in cultural institutions137

AgnieszkaBieńkowska,AnnaZgrzywa-Ziemak

andAngelkort[2011]notetheincreasedlevelofintegrationintheaccounting

systemdesign.Furthermore,Kawalak[2009]isoftheopinionthatbenchmarking

isessentialduringcontrollingimplementationaswellasinthecourseofitsusein

anenterprise;whileDavisandAlbright[2004]considertheeffectivenessofBSCin

improvingfinancialperformance.TherelationsbetweenBSCandcontrollingare

characterisedbyWeberandSchäffer[2000].BhimaniandRoberts[2004]justifythe

needofintegratingmanagementaccountingandknowledgemanagement.Moreover,

controlling,asitseems,shouldcoexistwithothermethodsofmanagement.Thisis,

firstofall,becausemoderncontrollingisconsideredacomprehensivemethodwhich

-inaholisticway-supportsthemanagementsystemofanorganisation[Kuc2011,

p.26].Moreover,controllingsolutionsaremorefrequentlyreferredtothemajorityof

managementfunctions[Bieńkowska,Kral,Zabłocka-Kluczka2003,pp.75-88].The

specialisationofcontrollingbringsaboutthecreationofsuchvarietiesofcontrolling

[Nowak(Ed.)2011].Itisalsoworthnoticingthat-ifthecharacteroftasksistaken

intoconsideration-controllinginanorganisationcanbedividedintostrategicand

operational[Marciniak2008,p.134].

Inviewoftheforegoing,theobjectiveofthispaperistopresentandinterpretthe

resultsoftheempiricalstudyconductedintheenterprisesfunctioninginPoland.On

theonehand,thisstudyconcernstheapplicationofcontrolling.Ontheotherhand,

thisstudyisrelatedtothecoexistenceofcontrollingandothermanagementmethods

andthereforeitpresentsthescopeandcharacteroftherelationsbetweenthem.

2.Researchmethodology

Theresultsofthestudypresentedinthispaperarepartoftheempiricalresearch

regardingmodernmethodsofmanagementcarriedoutbytheSectionofManagement

andMarketingSystemsoftheInstituteofOrganisationandManagementofWrocław

UniversityofTechnologyin2009[Hopej,Kral(Eds.)2011].Theempiricalstudy

concentratedon13selectedmodernmethodsofmanagement.Theseare:Balanced

Scorecard(BSC),benchmarking,businessprocessmanagement(BPM),business

processreengineering(BPR),competency-basedmanagement,controlling,customer

relationshipmanagement(CRM),enterpriseresourceplanning(ERP),knowledge

management(KM),leanmanagement(LM),outsourcing,sixsigmaandtotalquality

management(TQM).

Aresearchtoolwasasurveyquestionnairewhichwasaddressedtotheenterprises

functioninginPoland.Theconstructionofthesurveyquestionnaireispresentedin

Bieńkowska,Zgrzywa-Ziemak[2011,pp.211-252].Onlyonesurveywasconducted

ineachcompany.Alleffortsweremadetoassurethatthequestionnairewasfilled

outbyemployeeswhohaveabroadlookatthewholeenterprise.Asaresultofthe

researchactivities,173questionnaireswerereturnedtotheauthors.However,for

thefinalanalysis,asamplecontaining167correctlyfilledoutquestionnaireswas

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