Conditions for Benchmarking Implementation and its Use in Enterprises in North-Eastern Poland
Joanna Dynowska
Department of Accounting, University of Warmia and Mazury in OlsztynMałgorzata Cygańska
Department of Accounting, Faculty of Economic Sciences, University of Warmia and Mazury in OlsztynRésumé
Determining the scope and extent of the use of benchmarking in the surveyed enterprises from the province of Warmia and Mazury was the main goal of this paper. The surveys conducted showed that benchmarking is not used on a wide scale in Poland. This method was applied by only 17% of the enterprises surveyed. Those were mainly large enterprises in which the value of assets exceeds EUR 5 million. The high costs to the enterprises and labour input required for implementation, as well as maintaining the method in the enterprise were the main barriers to implementation of the method in enterprises.
Mots-clés :
benchmarking, management, enterprisesRéférences
Gil-Estallo De-Los-Angeles M., Giner- De-La-Fuente F., GrIful-Miquela C. 2009. Benchmarking Corporate Social Responsibility within Spanish Companies. International Atlantic Economic Society, 15: 207-225.
Langford P.H. 2010. Benchmarking Work Practices and Outcomes in Australian Universities Using an Employee Survey. Journal of Higher Education Policy and Management, pp. 41- 53.
Lent W., Beer R., Harten W. 2010. International benchmarking of specialty hospitals. A series of case studies on comprehensive cancer centres. BMC Health Services Research, 10: 253.
Department of Accounting, University of Warmia and Mazury in Olsztyn
Department of Accounting, Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn
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