The Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Result Controls in Slovak Companies

Pavol Ďurana ()
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Pavol Ďurana: University of Žilina

Chapter Chapter 52 in New Trends in Finance and Accounting, 2017, pp 571-579 from Springer

Abstract: Abstract Human resources mean for companies the biggest wealth and potential to obtain profit. It is very important to know, how human resources contribute to whole company performance. Finding out this fact is made by a tool assessment of work performance of human resources. The article discusses current situation of assessment of human resources in Slovak companies on the base of questionnaire survey. It was analysed if Slovak companies use formal system of assessment, what category of employees is assessed and actions after assessment.

Keywords: Assessment; Work performance; Human resources; Management accounting; Personnel management (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_52

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DOI: 10.1007/978-3-319-49559-0_52

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