Abstract:

Each management discipline presents its own view on performance measurement. Financial management prefers a set of financial indicators, economic analysis and accounting in turn, controlling, strategic management implements strategic system of performance measurement and quality management assesses the performance of the system with the help of precisely defined indicators and areas of evaluation. Measuring the performance of enterprises has undergone in its historical evolution from the current reporting profit margins through profit maximization, various types of profitability indicators and the criteria for achieving value for owners. During the last period there have been many significant changes not only in performance measurement approaches, but also changes in the use of methods and tools of performance. The aim of our paper is to analyze and identify key indicators of enterprise performance through the selected statistical methods. The basis for the elaborating the paper were secondary data from the financial statements of the 200 selected food enterprises.