Controlling zorientowany na dokonania przedsiębiorstwa
Performance-oriented controlling

Summary/Abstract: The concept of performance-oriented controlling is presented as an instrument for measuring company performance in the realization of its primary business objectives. The paper presents a definition of company performance and identifies the most important segments of performance in terms of their utility for measuring and controlling purposes. Based on the above, the character and the main assumptions of the performance-oriented controlling are presented and examined against other management concepts and methods, particularly the Management by Objectives (MbO) method. Fundamental functions of performance-oriented controlling are discussed, such as: coordination, planning, controlling, regulation and information supply. The significance of measurement and performance reporting is discussed as instruments of performance-oriented approach to management. The paper provides arguments to support the view that performance-oriented controlling may serve as an effective instrument for performance management purposes, when supplemented by information supplied by management accounting systems.

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