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Non-financial factors of performance: The case of mechanical engineering companies in the Czech republic

Identifikátory výsledku

  • Kód výsledku v IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F17%3APU123004" target="_blank" >RIV/00216305:26510/17:PU123004 - isvavai.cz</a>

  • Výsledek na webu

  • DOI - Digital Object Identifier

Alternativní jazyky

  • Jazyk výsledku

    angličtina

  • Název v původním jazyce

    Non-financial factors of performance: The case of mechanical engineering companies in the Czech republic

  • Popis výsledku v původním jazyce

    Successful achievement of strategic goals requires an effective performance management system, i.e. determining the appropriate indicators measuring the rate of goal achievement. These indicators are known as key performance indicators or value drivers according to the principles of value-based management. Performance is monitored by both financial and non-financial indicators. In order to gain further insight into the topic, this paper presents the results of research identifying the non-financial factors that affect the performance of mechanical engineering enterprises in the Czech Republic. The data were obtained from a questionnaire survey of the enterprises’ senior management. The results of the survey were evaluated on the basis of response rate. The evaluation also included a comparison of the managers’ opinions and the performance of their enterprises – measured by return on equity. The results of the analyses show that the factors most detrimental to enterprise performance include the incompetence of responsible employees and the disregard of the customers’ requirements. Factors most frequently shown to increase the value of the enterprise are the product quality, product innovation and flexibility in meeting customers’ requirements.

  • Název v anglickém jazyce

    Non-financial factors of performance: The case of mechanical engineering companies in the Czech republic

  • Popis výsledku anglicky

    Successful achievement of strategic goals requires an effective performance management system, i.e. determining the appropriate indicators measuring the rate of goal achievement. These indicators are known as key performance indicators or value drivers according to the principles of value-based management. Performance is monitored by both financial and non-financial indicators. In order to gain further insight into the topic, this paper presents the results of research identifying the non-financial factors that affect the performance of mechanical engineering enterprises in the Czech Republic. The data were obtained from a questionnaire survey of the enterprises’ senior management. The results of the survey were evaluated on the basis of response rate. The evaluation also included a comparison of the managers’ opinions and the performance of their enterprises – measured by return on equity. The results of the analyses show that the factors most detrimental to enterprise performance include the incompetence of responsible employees and the disregard of the customers’ requirements. Factors most frequently shown to increase the value of the enterprise are the product quality, product innovation and flexibility in meeting customers’ requirements.

Klasifikace

  • Druh

    J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS

  • CEP obor

  • OECD FORD obor

    50204 - Business and management

Návaznosti výsledku

  • Projekt

  • Návaznosti

    S - Specificky vyzkum na vysokych skolach

Ostatní

  • Rok uplatnění

    2017

  • Kód důvěrnosti údajů

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Údaje specifické pro druh výsledku

  • Název periodika

    Scientific Papers of the University of Pardubice, Series D

  • ISSN

    1211-555X

  • e-ISSN

    1804-8048

  • Svazek periodika

    24

  • Číslo periodika v rámci svazku

    40

  • Stát vydavatele periodika

    CZ - Česká republika

  • Počet stran výsledku

    11

  • Strana od-do

    188-198

  • Kód UT WoS článku

  • EID výsledku v databázi Scopus

    2-s2.0-85020627276