Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators...

Over the past decade, research studies on benefits, critical success factors, difficulties, process, conceptual and theoretical models of construction partnering have been ubiquitous in the construction management discipline. In fact, there is adequate evidence that an increasing number of...

Public-private partnerships (PPPs) have been applied widely in the global construction market. During the life cycle of PPP projects, their performance could be affected by a number of factors and their interactions, which might cause the inefficiency and ineffectiveness of the projects....

В статье рассмотрен новый методологический подход современной системы стратегического и оперативного управления на промышленном предприятии. Новый подход...

В статье предложен авторский подход к формированию системы ключевых показателей деятельности предприятия, основанный на характеристиках стадии жизненного...

В статье говорится о современных тенденциях развития российской туристской отрасли, проведен анализ статистических данных индустрии туризма. В качестве одного...

Рассматривается важность такого практического аспекта управления предприятием, как формирование системы ключевых показателей его деятельности, основанное на...

Balanced Scorecard (BSC) is a system of management and an instrument of strategic planning, spread within business and industry, in state public institutions, as well as in non-profit institutions. BSC improves external and internal communication and also monitors the performance of an...

ABC and BSC methods enable to better manage the company set the strategy and use effective motivational instruments for its implementation. ABC method represents significant development in recognition of causality of cost origin. However, it doesn’t change basic theoretical findings in...

Na atual sociedade do conhecimento, marcada por globalização, qualquer organização - empresa, serviço público ou organização com ou sem fins lucrativos - para ter sucesso e destacar-se, tem que ter estratégias claras e precisas, saber comunicá-las e ser capaz de obter o alinhamento de...