Wykorzystanie lean accounting w zarządzaniu dokonaniami przedsiębiorstwa
The use of lean accounting in performance management

Summary/Abstract: Under various resource constraints, an effective way of any business management can constitute of performance management as a part of lean accounting concept. Performance measurement system should include various types of indicators, in particular measures reflecting market leading position of the company. A well-defined performance management system supports any strategy which should be translated into operational objectives. The system should not comprise of too many indicators and the majority of them should not be directly connected with financial aspects. The measures should reflect all expected behaviour of employees. At the same time the indicators should be simple and easy to understand, and they should also be focused on processes and not on the employees yield verification. The key role in a process of performance management belongs to management accounting specialists.

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