Kluczowe wskaźniki wyników w kontroli zarządczej przedsiębiorstw

• Autorzy: Wojciech Dawid Krzeszowski

Warianty tytułu

Key Performance Indicators in the Management Control of Enterprises

• Języki publikacji: PL

Abstrakty

Istotnym elementem kontroli zarządczej są kluczowe wskaźniki wyników (KPI). Cele artykułu to analiza miejsca KPI w kontroli zarządczej i wytycznych ich konstruowania oraz zaprezentowanie przykładowych wskaźników KPI w przedsiębiorstwie X. Osiągnięto je dzięki studium literatury, jej krytycznej analizie, praktycznym doświadczeniom autora oraz egzemplifikacji problematyki KPI w kontroli menedżerskiej. Przy definiowaniu KPI należy uwzględnić zależność między nimi a strategią i strukturą organizacyjną, warto kierować się wzrostem wartości przedsiębiorstwa, należy też powiązać cele firmy z zadaniami pracowników. Wykorzystywanie wskaźników KPI może powodować ogólną koncentrację na jednym określonym zestawie mierników i pominięcie innych mogących mieć znaczenie w realizacji strategii przedsiębiorstwa. Uzupełniono literaturę o ukazanie pomiaru i oceny wyników jako jednego z podstawowych zadań zarządzania przedsiębiorstwem konstytuujących kontrolę zarządczą, wytyczne dotyczące wyznaczania KPI, egzemplifikację problematyki KPI w kontroli zarządczej.(abstrakt oryginalny)

EN

Key Performance Indicators (KPIs) are an important element of management control. The aim of the article is to consider the place of KPIs in management control and to propose guidelines for their construction as well as to exemplify this issue in X organisation. The goal was achieved throught the study of the literature, its critical analysis, the author's practical experience and the exemplification of KPI issues in managerial control. Defining KPIs: the dependence between them and the strategy and organizational structure should be taken into account, it is worth being guided by the growth of the company's value, the tasks for employees should be related to the goals of the company. From a practical point of view, it should be remembered that the use of KPIs may also have its "dark sides", namely it may cause a general focus on one specific set of measures, ignoring others that may also be important in the implementation of the company's strategy. The literature was supplemented with: showing the measurement and evaluation of company performance as one of the basic tasks of company management, constituting management control, guidelines for defining KPIs, exemplifying the issue of KPIs in management control.(original abstract)

Słowa kluczowe

PL

Kontrola zarządcza; Zarządzanie wynikami; Ocena wyników

EN

Management control; Performance appraisal; Results evaluation

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2021
• Numer: nr 3 (65)
• Strony: 67--82

Twórcy

autor

Wojciech Dawid Krzeszowski

• Uniwersytet Ekonomiczny we Wrocławiu

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Identyfikatory

DOI

10.15611/pn.2021.3.07