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Ekonomski horizonti
2013, vol. 15, br. 1, str. 31-44
jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
doi:10.5937/ekonhor1301031D


Efektivnost sistema merenja performansi u uslovima savremenog poslovnog okruženja
Univerzitet u Kragujevcu, Ekonomski fakultet

e-adresa: vterzic@kg.ac.rs

Projekat

Preklinička ispitivanja bioaktivnih supstanci (MPNTR - 41010)

Sažetak

Efektivni sistemi merenja performansi neminovno postaju uslov opstanka kompanija u uslovima savremenog dinamičnog i veoma turbulentnog okruženja. Efektivan sistem merenja performansi omogućava kompaniji da meri i kontroliše performanse u skladu sa definisanom strategijom. Pri dizajniranju sistema merenja performansi u savremenom okruženju, uvažavaju se kako finansijski, tako i nefinansijski indikatori koji odražavaju efekte ključnih aktivnosti koje dodaju vrednost jedne kompanije. Uvođenje raznovrsnih strategijski usklađenih indikatora performansi trebalo bi da poboljša organizacione ishode povećavajući kvantum informacija relevantnih za odlučivanje koje su na raspolaganju menadžerima, što olakšava strategijski konzistentno odlučivanje. Efektivnost sistema merenja performansi pod uticajem je brojnih faktora, od kojih su neki predmet istraživanja u radu. Cilj rada jeste da se osvetli značaj primene multidimenzionalnih merila performansi i konkretnih organizacionih faktora u procesu primene savremenih sistema merenja performansi.

Ključne reči

merenje performansi; izbalansirana karta rezultata (BSC); multidimenzionalna merila performansi; organizacioni faktori; uloge merenja performansi

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