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2017 | nr 472 Dylematy zarządzania kosztami i dokonaniami | 264--275
Tytuł artykułu

Istotność jako podstawowe kryterium selekcji kluczowych mierników dokonań (KPIS)

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Treść / Zawartość
Warianty tytułu
Importance as The Main Criterion of Key Performance Indicators Prioritization
Języki publikacji
PL
Abstrakty
Istotność kluczowych mierników dokonań jest często uważana za podstawowe kryterium ich wyboru na potrzeby zarządzania dokonaniami. Jest ono ideą szeregu metod selekcji kluczowych mierników dokonań na etapie tworzenia i ewaluacji ich systemu. Celem artykułu jest weryfikacja empiryczna tego kryterium, a zarazem wybranej metody selekcji KPIs. W trakcie badań ankietowych zidentyfikowano szereg mankamentów wybranej metody selekcji KPIs, takich jak: promowanie wskaźników syntetycznych - opóźnionych, które powinny stanowić jedynie 20% mierników, rekomendowanie pomiaru procesów i zjawisk "na wyjściu", jak obszar finansów czy klienta, oraz znaczna subiektywność wyniku w zależności od dobranej próby badawczej. Konkluzją jest stwierdzenie, że metody selekcji KPIs oparte jedynie na kryterium istotności miernika powinny być, co najwyżej, metodami uzupełniającymi proces selekcji mierników KPIs(abstrakt oryginalny)
EN
The importance of key performance indicators is often regarded as a basic criterion for their selection in performance management. It is the main idea of many prioritization methods of key performance indicators, at the stage of development and evaluation of their system. The aim of the article is the empirical verification of this criterion, and chosen method of KPIs prioritization.During the survey a number of disadvantages of the chosen method were identified, such as: promotion of synthetic, lag indicators, which should constitute only 20% of measures set, favouring the "output" connected to the financials, or a client, strong dependence of the selected study sample. The conclusion is that the importance criterion methods of KPIs prioritization should be used only as a complementary methods of KPIs selection(original abstract)
Twórcy
  • Uniwersytet Ekonomiczny w Poznaniu
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Bibliografia
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