Zastosowanie metod klasyfikacyjnych w identyfikacji klu-czowych indykatorów osiągnięć w zarządzaniu wynikami przed-siębiorstw
Application of classification methods to identify the key performance indicators of performance management

Summary/Abstract: In the paper the authors tried to indentify the key indicators influencing the performance of the Polish firms. This issue is very important because the proper choice of indicators determines one of the most important stages of creating the management system of performance and value of the firm. Several hundred firms were examined. The representative survey was conducted for whole Poland by means of CATI. The classification trees were applied. The dependent variable was constructed on the base of financial results in three consequtive years. Among predictors there were such attributes of the firms as: character and frequency of using measures of goals, having or not the development strategy, economic and financial variables and arrangement of system of financial and non-financial measures.

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