Title: Odraz způsobu užití systému měření výkonnosti v podnikových finančních ukazatelích
Other Titles: Impact of performance measurement system use on companyś financial indicators
Authors: Šiška, Ladislav
Citation: Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2015, č. 4, s. 49-58.
Issue Date: 2015
Publisher: Západočeská univerzita v Plzni
Document type: article
článek
URI: http://www.fek.zcu.cz/tvp/doc/akt/4-2015-clanek-6.pdf
http://hdl.handle.net/11025/17701
ISSN: 1805-0603
Keywords: výkon;měření výkonnosti;finanční indikátory;systém
Keywords in different language: performance;performance measurement;financial indicators;system
Abstract in different language: Simons (1995) seminal work identified two different purposes how the performance measurement systems (PMS) of the company can be used by managers. Diagnostic PMS use means monitoring organizational outcomes and correct ing deviations from pre - set standards of performance . Interactive PMS use is associated with involvement of senior managers in the decision activities of their subordinates and thus stimulat ing learning and search for new opportunities of the future growth. The question is whether more diagno stically (or interactively) used PMSs mirror in the financial outcomes of the company, specifically in its returns and sales growth. To answer the question, the survey was carried out in companies domiciled in the Czech Republic. Applying exploratory facto r analysis, the level of diagnostic and interactive PMS use in the company was distilled. Consecutively, the company 's financial indicators of ROA, ROE, ROS and Sales growth were regressed on the identified factors of diagnostic and interactive PMS use. Th e results show that only diagnostic PMS use significantly influences ROE indicator and explains about 8 % of its fluctuations.
Rights: © Západočeská univerzita v Plzni
Appears in Collections:Číslo 4 (2015)
Číslo 4 (2015)

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