Title: Stanovení výkonnostních měřítek řízení pracovního výkonu pomocí metody
Other Titles: Setting up the performance standards of performance management using the ABC method
Authors: Mitáček, Michal
Citation: Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2015, č. 4, s. 12-21.
Issue Date: 2015
Publisher: Západočeská univerzita v Plzni
Document type: article
článek
URI: http://www.fek.zcu.cz/tvp/doc/akt/4-2015-clanek-2.pdf
http://hdl.handle.net/11025/17697
ISSN: 1805-0603
Keywords: activity-based costing;balanced scorecard;řízení výkonnosti;měření výkonnosti;plánování výkonu
Keywords in different language: activity-based costing;balanced scorecard;performance management;performance measurement;performance planning
Abstract in different language: This article deals w ith setting up the performance benchmarks and indicators using methods of costs process management ABC. The research of the performance management system application in a manufacturing company, made by the author, shows that mentioned procedure is not carr ied out according to standard methods and lacks essential element of performance management. Thus, it misses the right performance metrics and indicators that allow monitoring the performance of individual employees. For the calculation and determination o f these standards, is used the method of costs process management ABC, in which by the allocation from expense accounts to the activities is possible to separate out the costs and allocate them to a possible further subdivision, in this case even to indivi dual workers. Using this method is possible to calculate workers unit costs and to determine the minimum performance per unit eg. man - hours, pieces or production orders. This creates a measurable indicator that can be used for the employee and manager agre ement that simplifies the staff performance management. The example shows the calculation and value measurement for determining the specific performance benchmarks and indicators.
Rights: © Západočeská univerzita v Plzni
Appears in Collections:Číslo 4 (2015)
Číslo 4 (2015)

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