A vállalati hatékonyság növelésére több féle megközelítés, módszer és modell létezik. A
hatékonyságot klasszikus értelemben a termelt mennyiség és a kapacitás tükrében …

Focuses on the changes in performance measurement, following research conducted with
executives in a number of leading European companies. Found that there is a growing trend …

Today, the majority of managers lead companies on the basis of the Shareholder Value
approach and pursues Value Based Management. 1 Also annual business reports of large …

Whenever companies are being compared, as for example in manager magazine's
„Europe's largest company test", the ranking usually is based upon the „Economic Value …

Still today, the vast majority of the German DAX 30 corporations are explicitly com-ted to the
shareholder value idea. However, the stock return to shareholders is an inappropriate …

The prevailing literature and empirical studies on management of organizational
performance stress the increasing importance of non-financial performance measures and …

In times of uncertainty, knowing the best methods of measuring performance and creating
value, determines the increase competitiveness of companies. By development of …

Purpose–The aim of this study is to propose a performance measurement and management
system (PMMS) for small‐and medium‐sized enterprises (SMEs), based on an analysis of …