Performance Measurement Systems: Empirical Evidence from Slovenia

摘要

The present study aims to analyze the use of performance measurement systems within Slovene large, medium-sized, and small companies. The study was performed on the basis of a questionnaire which was distributed to the management of Slovene firms in 2007, analyzing the use of performance measurement techniques in the post-transition period. Slovene companies mainly use traditional performance measurement techniques. Contemporary performance measurement systems were used only occasionally. Moreover, the study demonstrates that performance measurement techniques differ between companies of different size. Small companies have less developed performance measurement systems that are based almost solely on traditional measurement techniques, while large companies have more developed performance measurement systems and also use some more contemporary techniques. Future research should analyze the design of management accounting systems in economies that have completed the transition period to provide evidence about the changes that occur afterwards.Sa?etakCilj ovog rada je analiza kori?tenja sistema mjerenja performansi u velikim, srednjim i malim slovenskim poduze?ima. Istra?ivanje je provedeno na temelju ankete koja je podijeljena menad?mentu slovenskih tvrtki u 2007. Istra?eno je kori?tenje tehnika mjerenja peformansi u post-tranzicijskom periodu. Slovenske tvrtke uglavnom koriste tradicionalne tehnike mjerenja performansi. Suvremeni sistemi mjerenja performansi su se koristili samo povremeno. Osim toga, istra?ivanje dokazuje kako se tehnike mjerenja performansi razlikuju me?u tvrtkama razli?ite veli?ine. Male tvrtke imaju manje razvijene sisteme mjerenja performansi koji se zasnivaju gotovo isklju?ivo na tradicionalnim tehnikama mjerenja, dok velike tvrtke imaju razvijenije sisteme mjerenja performansi te se tako?er koriste i nekim suvremenim tehnikama. Budu?a istra?ivanja bi trebala analizirati strukturu sistema upravlja?kog ra?unovodstva u ekonomijama koje su dovr?ile tranzicijski period kako bi se dobili dokazi o promjenama koje se doga?aju nakon toga.