Performance management in logistics companies – two-dimensional approach

Michał Comporek


The main aim of the article is to emphasize the problem of selecting performance management (PM) indicators in logistics companies. This issue is particularly significant, because the proper selection of PM measures affect on: the effectiveness of the implemented performance measurement system, the nature of information provided to its individual stakeholders, the system of interconnections within the organization, and often even the efficiency of the entire business entity on the market. However, paper draws attention to the potential of deliberately distorting the reported company results by the management team. Hence the secondary goal of the article is to select various tools and/or techniques, which may be helpful in assessing the quality of reporting PM - in relation to the real earnings management (REM). The applied research methods are based on a critical analysis of the literature on the subject matter.


performance management; real earnings management; logistics enterprises

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