<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The main aim of this paper is to provide a framework of concepts and models from the area of performance measurement. Due to the fact that the business environment is con-stantly changing, changes also occur in the trends relating to performance. Traditional financial performance measures have been highly criticized and the need identified to integrate non-financial perspectives, such as level of innovation, degree of motivation, intellectual capital and other criteria. Intellectual capital is often a crucial factor in the creation of value in a company. This paper provides a literature review supplemented by the author’s research in the field of performance. The article shows that the performance appraisal system is currently focused on several areas that could affect the performance of the company, which is also part of the overall performance of the economy in the form of GDP growth. Based on the research, it can be said that, for the sample tracked, the selection of performance evaluation system does not depend on the legal form of the business.</p></abstract>

The main aim of this paper is to provide a framework of concepts and models from the area of performance measurement. Due to the fact that the business environment is con-stantly changing, changes also occur in the trends relating to performance. Traditional financial performance measures have been highly criticized and the need identified to integrate non-financial perspectives, such as level of innovation, degree of motivation, intellectual capital and other criteria. Intellectual capital is often a crucial factor in the creation of value in a company. This paper provides a literature review supplemented by the author’s research in the field of performance. The article shows that the performance appraisal system is currently focused on several areas that could affect the performance of the company, which is also part of the overall performance of the economy in the form of GDP growth. Based on the research, it can be said that, for the sample tracked, the selection of performance evaluation system does not depend on the legal form of the business.

Development of Concepts and Models of Performance Evaluation from the 19<sup>th</sup> Century to the Present

Brno University of Technology, Faculty of Business and Management, Kolejní 2906, 612 00 Brno, Czech Republic.

DANUBE

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Development of Concepts and Models of Performance Evaluation from the 19 Century to the Present

The main aim of this paper is to provide a framework of concepts and models from the area of performance measurement. Due to the fact that the business...

Development of Concepts and Models of Performance Evaluation from the 19^th Century to the Present

Publié en ligne: 08 juil. 2014

Pages: 143 - 154

DOI: https://doi.org/10.2478/danb-2014-0008

Mots clés
Performance, Measurement, Concepts, Models

© 2014 Jana Hornungová

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Development of Concepts and Models of Performance Evaluation from the 19th Century to the Present

Publié en ligne: 08 juil. 2014

Pages: 143 - 154

DOI: https://doi.org/10.2478/danb-2014-0008

Mots clésPerformance, Measurement, Concepts, Models

© 2014 Jana Hornungová

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Development of Concepts and Models of Performance Evaluation from the 19^th Century to the Present

Mots clés
Performance, Measurement, Concepts, Models