Doelwitbereiking deur prestasiebestuur / Gert Christiaan (Chris) Coetsee

• Main Author: Coetsee, Gert Christiaan
• Published: North-West University 2009
• Subjects: Performance measurement; Strategic goals; Goal attainment; Indicators.; Performance management
• Online Access: http://hdl.handle.net/10394/1681

Performance management and goal attainment are two subjects over which thousands of books and articles have been written. The manufacturing sector in South Africa is competitive and companies have to continuously strive to better themselves to meet the ever changing requirements of their customers. What is important to the company of today is that the goals and strategies must be reviewed on a regular basis. The question that can now be asked, is the following: How can corporate goals be attained through the management of the company's performance? The purpose of this study is to establish how companies achieve their set goals through the management of their performance. The focus was not only placed on the financial indicators of performance, but also placed on how the companies manage their non-financial performance. In the current competitive environment in which manufacturing companies find themselves, the importance of non-financial performance has increased to the same level as financial performance. Empirical research was performed by means of a questionnaire and interviews in order to determine how companies operate to achieve their set goals and to arrive at conclusions and recommendations based on this research. It was found that companies give the same amount of attention to the financial and non-financial indicators of performance, but that there is room for improvement in the use of non-financial indicators. There was also found that companies achieve their set goals through the use of performance management. === Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2007.