Niefinansowy pomiar dokonań przedsiębiorstw produkcyjnych w teorii i w praktyce
Non-financial measurement of performance of production companies in theory and practice

Summary/Abstract: The article presents the basic determinants of non-financial performance measurement in manufacturing companies. In the first part of the paper on the basis of the literature studies the reasons of the corporate orientation towards non-financial performance measurement were explained. It was argued that the traditional approach taking into account only financial measures is not sufficient any longer. The second part presents the synthetic results of empirical research conducted in four countries (Great Britain, Italy, Canada, and Japan) by other authors as well as the practice of manufacturing enterprises with regard to use of nonfinancial measures. The empirical analysis referred to measures of: product quality, customer satisfaction, on-time delivery, employee morale, and efficiency and utilization.

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