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Evaluation Of Enterprise Activities: The Choice Of Indicators

Table 1:

Signs of comparison Indicators
market evaluation financial non-financial Costs
Level of use enterprise business unit functional divisions enterprise, business units, functional divisions, working groups
Focus on the future full partial (short-term forecasts) partial (tactical forecasts) partial (line cost prediction)
Focus on the past calculated only on the basis of past information calculated only on the basis of past information
Motivation and reward enterprise (top management) enterprise, business units (top management and partial managers) personnel at the level of functional divisions employees at all levels, but it is ambiguous
The aggregation "bottom to the top" from business units to company only for similar groups and divisions Full
Cascading from "top to bottom" from company to business unit only for similar groups and divisions Full
Comparisons by different business units only for similar groups and divisions Full
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