The article presents one part of the research work of the author that is focused on the business performance. The aim of this paper is to fi nd and introduce economic factors of corporate performance system that are important part of the performance, because can help to organization defi ne and measure progress toward organizational goals. The aim also included the determination of Key Performance Indicators (KPIs). The fi rst step for the evaluation of performance is the projective access. This approach is meant, that the performance in terms of the future development of the company it is possible to conclude on the basis of, and ongoing activities. In relation to this idea are as fundamental the economic indicators of the performance scale. To fi nd these factors were used the theoretical information from the area of KPIs and data from primary research. This data were tested through mathematical-statistical analysis, in this case, directly on the basis of factor analysis.

The main aim of this paper is to provide a framework of concepts and models from the area of performance measurement. Due to the fact that the business environment is constantly changing, changes also occur in the trends relating to performance. Traditional financial performance measures have been highly criticized and the need identified to integrate non-financial perspectives, such as level of innovation, degree of motivation, intellectual capital and other criteria. Intellectual capital is often a crucial factor in the creation of value in a company. This paper provides a literature review supplemented by the author's research in the field of performance. The article shows that the performance appraisal system is currently focused on several areas that could affect the performance of the company, which is also part of the overall performance of the economy in the form of GDP growth. Based on the research, it can be said that, for the sample tracked, the selection of performance evaluation system does not depend on the legal form of the business.

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HORNUNGOVÁ JANA, MILICHOVSKÝ FRANTIŠEK: Profi t indicators in performance systems in the Czech companies. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013, LXI, No. 2, pp. 345-352 The main focus of the paper is the corporate performance measurement. At present, it is necessary to monitor this corporate performance and mostly try to improve it, because it could be very crucial competitive advantage in the market. The article provides an overview of key performance indicators (KPIs) in the companies. Based on the theoretical data there are applied statistical methods, which should be achieved of main aim of the paper. The main aim of the paper is to describe which groups of Key Performance Indicators are connected with corporate performance system of measurement in the area of Information and Communication Activities. To support this approach theoretical information from the area of Key Performance Indicators connected with data from primary research were used, focused on the performance evaluation of enterprises. Successful companies are aware of the need for long-term strategic development, which is based on teamwork, respect of external environment and all subjects, which infl uence the business activities of the company directly or indirectly. It can be more eff ective to conceptualize relationship complete than limit to only consumer market and customer relations. Marketing moves more and more away from individual transaction orientation and rather focus on value creating relations, where the objective is to provide long-term stakeholder value. Day a er day the company gets in touch with diff erent groups of stakeholders, that infl uence the corporate development and it can not to access to these interest groups individually for reason of corporate limits. It is therefore necessary to defi ne homogenous stakeholders groups, which are diff er from each other in terms of their impact on business management. The authors of article put the question, which classifi cation is the most statistical explaining the diff erence of stakeholders in term of evaluation their impact on business management. It was made cluster analysis for data mining including its graphic presentation through dendogram by statistical so ware IBM SPSS Statistics 20 to obtain relevant answer.performance, fi nancial indicators, measurement, KPIs, Czech companies The topic of this paper is the performance measurement, which can help to companies organize daily activities to achieve strategic goals. Kaplan and Norton (1992) describe performance measurement as a way to review an organization's fi nancial and non-fi nancial goals. Indicators, that are used, we can classify as the performance indicators. This is a group of indicators that focus on the most critical areas for current and future development of the company. As we mentioned in the abstract of this paper, the performance is very crucial competitive advantage in the market and it should be in the interest of the enterprises monitor key indicators an...

Abstract. The article presents issues of performance measurement. Currently, the performance plays an important role in management of companies. Usually, it could be defined as a system that uses the information to produce the appropriate changes in organizational culture, systems and processes to achieve optimal performance agreement targets, allocation of resources, information management on possible modifications of business strategy or sharing the results continued individual goals. In many cases, the performance is very crucial competitive advantage in the market. Due the performance monitoring the companies can find the Key Performance Indicators, also known as KPIs that help to organization define and measure progress toward organizational goals. The main aim of the paper is to find which factors of corporate performance system are in Czech companies important. To find these factors was used theoretical information from the area of KPIs and data from primary research (questionnaire survey). This data are applied by statistical evaluation of selected indicators which can help determine the significance of the indicators in the monitored area.