Performance Management in Logistics Companies – a Two–Dimensional Approach

• Authors: Comporek Michał
• Languages of publication: EN

Abstracts

EN

The main aim of the article is to emphasize the problem of selecting performance management (PM) indicators in logistics companies. This issue is particularly significant, because the proper selection of PM measures affects the following: the effectiveness of the implemented performance measurement system, the nature of information provided to its individual stakeholders, the system of interconnections within the organization, and often even the efficiency of the entire business entity on the market. However, the paper draws attention to the potential of deliberately distorting the reported company results by the management team. Hence, the secondary goal of the article is to select various tools and/or techniques which may be helpful in assessing the quality of reporting PM - in relation to the real earnings management (REM). The applied research methods are based on a critical analysis of the literature on the subject matter.

Keywords

EN

performance management; real earnings management; logistics enterprises

• Publisher: Międzynarodowa Wyższa Szkoła Logistyki i Transportu
• Journal: Logistics and Transport
• Year: 2019
• Volume: 43
• Pages: 5-14

Contributors

author

Comporek Michał

• Uniwersytet Łódzki