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Managerial tools for performance measurement

Aschenbrennerova H., Dvorakova L.

Applied Computer Science

2006

Vol. 2, no 1

64--82

Managerial performance evaluation styles continue to be an important area of management accounting research and practice. Traditional performance measurement systems are mostly based on traditional financial evaluation but it is necessary to focus on non-financial identifications as well. The aim of this article is to design a new approach to performance measurement system classification for small and medium sized industrial companies.