Abstract
Key Performance Indicators (KPIs) are one of the most important management tools in enterprises. Their proper implementation and application help to improve and control both the processes and the effectiveness of activities undertaken in the organization. The study aimed to analyze the degree of use of the Key Performance Indicators in information technology (IT) systems by logistics companies and manufacturing companies and to investigate possible differences in the scope of knowledge and use of KPIs between logistics and manufacturing companies. The conducted analyses indicate that production companies tend to use financial and non-financial KPIs, while logistics companies mainly use financial indicators. Based on the pilot studies, the degree of use of KPIs was assessed as high. Respondents in the survey indicated a high or very high level of efficiency in the use of KPIs in the context of general objectives of enterprises from the perspective of customers, finances, processes, and development.
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