Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – presentation of the diagnosis results of applied solutions in performance measurement systems, according to their level of sophistication and compatibility with the strategic management needs of the company. Design/methodology/approach – survey carried out by CATI in 2012 and 2014 on a sample of 300 enterprises each matched disproportionately from the REGON base. In order to ensure the representativeness, the wages were developed, allowing refer the results of the Polish companies generally. The results of the study have been developed statistically. Findings – diagnosis of applied solutions used in performance measurement systems in Polish enterprises, according to their level of sophistication and compatibility with the strategic management needs of the company, describes characteristics of such as systems in Poland. The main finding is a gap between the solutions used in the practice of performance measurement of Polish enterprises, and those proposed in theory or described as the best practices. The most significant difference between others is focus on financial factors, which are often not linked to the strategy. Originality/value – the research presented in the article is comprehensive study, because it included and evaluated a full set of characteristics defining performance measurement system. Adopted analytical wages allow to identify the results with Polish companies generally, which gives broader, national context.