≣ MENU

Hledej:  
Czech |  English

Journal of Competitiveness

NON-FINANCIAL INDICATORS AND THEIR IMPORTANCE IN SMALL AND MEDIUM-SIZED ENTERPRISES

Jan Dobrovic, Maya Lambovska, Peter Gallo, Veronika Timkova

Klíčová slova
balanced scorecard, indicators, non-financial indicators, small and medium-sized enterprises

Abstrakt:
Measuring enterprise performance plays an important role in maximizing business efficiency. A modern business performance measurement tool is the Balanced Scorecard (BSC) method. This method helps assess not only the financial situation of the enterprise, but also indicators, and evaluates non-financial indicators, which is important for achieving the maximum competitiveness of the enterprise. This paper points out the importance of non-financial indicators in small and medium-sized enterprises in Slovakia, using the BSC method as a strategic management tool. Three hypotheses were established and then verified using the method of proportionality of the given phenomenon in the population and the chi-square test of independence. Apartial objective of the study was to find out the existence of a statistically significant link between the use of the BSC method and the importance of non-financial indicators in small and medium-sized enterprises in Slovakia, as the BSC method attaches the same importance to both financial and non-financial indicators. It has been shown that these two variables are related.

Celý článek ke stažení:

NON-FINANCIAL INDICATORS AND THEIR IMPORTANCE IN SMALL AND MEDIUM-SIZED ENTERPRISES [PDF soubor] [Velikost souboru: 1.14 MB]

10.7441/joc.2018.02.03


Dobrovic, J., Lambovska, M., Gallo, P., Timkova, V. (2018). NON-FINANCIAL INDICATORS AND THEIR IMPORTANCE IN SMALL AND MEDIUM-SIZED ENTERPRISES. Journal of Competitiveness, 10 (2), 41-55. https://doi.org/10.7441/joc.2018.02.03

Journal of Competitiveness

  

Copyright © 2009-2023 Tomas Bata University in Zlin.
Search powered by Google™

ISSN 1804-171X (Print); eISSN 1804-1728 (On-line)


Creative Commons License
The journal offers access to the contents in the open access system on the principles license Creative Commons (CC BY 4.0).