Systemy pomiaru wyników działalności polskich przedsiębiorstw i ich wpływ na osiągane wyniki
Performance measurement systems and their impact on results achieved by Polish companies

Summary/Abstract: The article presents the results of a survey conducted in 2006–2007, showing the advance of Polish companies6 in performance measurement systems development, characterized by top management representatives as regards their areas, elements, procceses and functions. It also indicates, how these systems affect companies’ performance and business excellence, assessed on the basis of EFQM model criteria. The relationship between performance measurement initiatives and management systems development was also indicated in the article. Presented conclusions were formulated on the basis of a questionnaire survey, carried out on a sample of 230 medium and large companies as well as an interview, which coverd 16% (N=37) of basic sample. The similar author’s research results collected in 2004–2005 were also mentioned in the article. It appears from the data that: (1) performance measurement initiatives are in most cases the after-effect of ISO 9001 certification; (2) taking into account three phases of performance measurement system development, defined in the article, it should be assumed that Polish companies are situated in the first phase; (3) performance measurement efforts in Polish enterprises increase along with the advancement of management system applied; and (4) the higher the advance of Polish companies in performance measurement systems development the higher customer, people and society results, being the herald of the increase of future market and financial results.

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