Różnorodność miar efektywności przedsiębiorstwa w kontekście oceny pracy menedżera
Diversity of Enterprise Efficiency Measures in the Context of Manager’s Work Assessment

Summary/Abstract: The major aim of the theoretical-empirical study is an evaluation of the quantity and quality of measures of the company managers from the economic and financial perspective. Special attention has been paid to the significance and usefulness of economic efficiency measures in the enterprise, especially in the policy of remuneration of managers. The discussed research problem was realized in three parts. The discussion presented in the first part depicts mainly theoretical reflections on diversity of the definition of manager achievement from the economic and financial perspective. The second part presents the results of theoretical research on dilemma of the measuring of economic efficiency, which are used in assessment of the managers. The results of empirical research on the relationship between managers’ salaries and economic efficiency measures of selected stock companies were conducted using in the third part. The results of empirical research confirm considerably diversity of economic efficiency measures, which are not conducive to transparency, reliability, completeness and significance of information for assessment of the managers. Additionally, the analysis of the correlation between managers’ salaries and economic efficiency measures (using net profit and comprehensive income of the largest companies listed on the Warsaw Stock Exchange) didn’t indicate the occurrence of unequivocal and significant relationships.

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