CATEGORIES OF INTEGRATED PERFORMANCE MEASUREMENT SYSTEMS AND CRITICAL REVIEW
CATEGORIES OF INTEGRATED PERFORMANCE MEASUREMENT SYSTEMS AND CRITICAL REVIEW

Summary/Abstract: Limited resources are often recognized as initial factor for developing economical sciences. The same cause is looking for optimization form macro down to micro level - the companies. There is lack of financial resources, i.e., the fact is that decision makers do not have resources in unlimited amount, so the company has to follow aims and to make optimizations. In order to be able to make the best decisions, managers need adequate inputs in form of different types of reports. The question in the article is which parameters has to be followed, only financial or non-financial too, and are any of them more relevant. During last decades there are a lot of approaches developed in this field. They are presented in this place, commented and in the final, there is critical review of so far research and common practice.

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