文章基本信息

标题：From Financial Measures to Strategic Performance Measurement System and Corporate Sustainability: Empirical Evidence from Slovakia
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作者：Rastislav Rajnoha ; Petra Lesníková ; Antonín Korauš 等
期刊名称：Economics & Sociology (Ternopil)
印刷版ISSN：2071-789X
电子版ISSN：2306-3459
出版年度：2016
卷号：9
期号：4
出版社：Centre of Sociological Research
摘要：Today’s world brings in many new pulses for enterprises not to focus on well established performance management tools used in the past. There is an obvious need to use new methods of performance management within strategic-oriented management. A good example here is also the concept of corporate sustainability. This concept is focused on company’s performance in the long term, whereby the company essentially follows not only profitability, but also takes into account the process and results of all activities in relation to surrounding community and environment. The main aim of this paper is to analyse different phases of measuring and managing business performance, and also to measure the impact of the selected measurement tools of performance management on the overall business performance of Slovak enterprises, as well as to highlight the relation of the composite index of sustainable development with business performance. The results show the very important link between business strategy and system for measuring and managing corporate performance, which is positively reflected in the achievement of the overall performance. Also confirmed is the relationship with the composite index of sustainable development.
关键词：business measurement performance; financial measures; strategic performance management system; corporate sustainability; corporate sustainability measurement system.