Įmonės veiklos vertinimo metodikos pasirinkimo problemos ir galimybės

Abstract

The use and popularity of performance measurement systems and methodologies has grown over the past twenty years. Companies more often try to find ways how to measure performance because performance measurement helps to monitor and control, speed up improvement, maximize effectiveness of improvement efforts, achieve organizational goals and objectives and reward. Performance measurement also balances profit, growth and control, short-term results and long-term results, capabilities and growth opportunities, performance expectations of different agents, opportunities and considerations, motives for human behavior. Such benefits encourage to analyze performance measurement systems and their implementation. The main focus of this article is selection of a performance measurement methodology. At the beginning any company should decide what measurement methodology it wants to use: a traditional measurement approach or a complex performance measurement methodology as they measure different activities in an organization. If it chooses complex performance measurement it faces with such problems as a too big variety of performance measurement systems, likeness of measurement systems when difference among measurement systems in their wide choice is not clear. Selection of a performance measurement methodology is also influenced by the manager's previous experience, limited knowledge, lack of systemic thinking, unclear information sources and other factors. Main approaches how organizations select performance measurement methodologies are also presented. Most commonly used approaches are criticized because performance measurement methodology selection should be understood as an individual process when an organization has to design its own measurement system according to recommendations of existing systems and peculiarities of an organization...