Abstrakt:
This paper deals with development and trends in performance measurement and management. Based on the comparison and summary of three surveys, carried out in the years 2011 - 2013 in the Czech manufacturing and non-manufacturing companies, are identified three key research areas. First area deals with models or frameworks that businesses currently use for performance management, second discusses the specific performance measurement areas and indicators that are used and in the third area are identified key elements of successful performance management that need to be fulfilled. Through these research areas is mapped current form of performance management process in the Czech companies and are also identified characteristics which should be met in the future to create effective performance management system. The findings of this summary and comparison are evaluated within the context of theoretical assumptions and results of similar research studies. The paper was created on the basis of literature review and 46 case studies analysis. The case studies were worked out by analyzing internal company materials and by conducting semi-structured interviews with the top management.
