Performance Management in Logistics Companies – a Two-Dimensional Approach

• Autorzy: Comporek Michał

Identyfikatory

DOI

10.26411/83-1734-2015-3-43-8-19

• Języki publikacji: EN

Abstrakty

EN

The main aim of the article is to emphasize the problem of selecting performance management (PM) indicators in logistics companies. This issue is particularly significant, because the proper selection of PM measures affects the following: the effectiveness of the implemented performance measurement system, the nature of information provided to its individual stakeholders, the system of interconnections within the organization, and often even the efficiency of the entire business entity on the market. However, the paper draws attention to the potential of deliberately distorting the reported company results by the management team. Hence, the secondary goal of the article is to select various tools and/or techniques which may be helpful in assessing the quality of reporting PM - in relation to the real earnings management (REM). The applied research methods are based on a critical analysis of the literature on the subject matter.

Słowa kluczowe

EN

performance management; real earnings management; logistics enterprises

• Wydawca: Międzynarodowa Wyższa Szkoła Logistyki i Transportu we Wrocławiu
• Czasopismo: Logistics and Transport
• Rocznik: 2019
• Tom: Vol. 43, No. 3
• Strony: 5--13
• Opis fizyczny: Bibliogr. 34 poz., rys., tab.

Twórcy

autor

Comporek Michał

• The University of Łódź, Poland

Bibliografia

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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2019).