Pomiar dokonań organizacji w controllingu procesowym
Measurement of the organization performancein process oriented controlling
Author(s): Agnieszka Bieńkowska, Anna Zabłocka-Kluczka, Zygmunt KralSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: process management; process controlling; performance measurement; organization
Summary/Abstract: On the background of the concept of process management the article describes the concept, the essence and distinguishing features of process oriented controlling. Possible ways of responsibility centers creation in process controlling are discussed. Problems of measuring the performance in process controlling, related both to the responsibility centers and organizations as a whole are pointed. The construction of appropriate architecture of measures concerning the responsibility centres corresponding to both the adopted goals of the organization and the customer needs is recognized as a key issue of so understood performance evaluation.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 289
- Page Range: 81-90
- Page Count: 10
- Language: Polish