Produkcyjne mierniki dokonań w sprawozdawczości zarządczej
Production performance indicators in management reports
Author(s): Robert KowalakSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: production performance indicators; management reports
Summary/Abstract: The article presents the concept of production performance indicators in management reports. The article uses theoretical and empirical methods. Its theoretical part describes the classification of performance indicators proposed in literature. Empirical methods concentrate on data and information collected from two Silesian companies (interview with management, induction). The article presents the concept of performance indicators in management reports for the production responsibility center. Performance measures for production could be presented in management reports, in operational perspective of Balanced Scorecard or production reports. This article presents its own complete system of production performance indicators for SME.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 343
- Page Range: 264-272
- Page Count: 9