Systemy pomiaru wyników w organizacjach
Performance measurement systems in organisations

Summary/Abstract: The purpose of this paper is to present the results of the literature review on the evolution of performance measurement systems in organizations. This paper presents successive stages of development of performance measurement systems, their characteristics and stages of evolution of the Balanced Scorecard as an example of a balanced organizational performance measurement system. These stages reflect the changing needs in relation to the proposed performance measurement systems. At the end there are presented cognitive gaps. The literature shows that performance measurement systems in organizations are becoming more complex and multidimensional, and their final shape is changing by the changing information needs of managers and with increasing environmental variability.

• Details
• Contents