Abstract:

The priority of every business subject is to evaluate the quality of the organization. The owners of the organization evaluate the quality in terms of the return on investment and of appreciation of the invested capital. The management understands the quality relating to prosperity, stable market share, satisfied and loyal customers, as lowest expenses as possible and liquid economy. Financial analysis and financial indicators are the basic tools for monitoring the l evaluation has also its limits, the more comprehensive view of the -financial indicators. Thanks to these indicators, it is possible to evaluate the attitude of the employees to the management, the way how the employees are motivated and educated, satisfaction of the customers with the products or services and other quality aspects. Monitoring and evaluating of the non-financial indicators contributes substantially to the increasing uality. Identification and composition of the non-financial quality indicators depend on the type of the organization, production character or customers structure. This text deals with the way of identification of the non-financial indicators of the compan the proposed procedure is verified in a specific business subject.