LEADING AND LAGGING KEY PERFORMANCE INDICATORS FOR ENTERPRISE EFFICIENCY ASSESSMENT

Iliyan Hristov

Scientific paper ID 932 : 2014/1

LEADING AND LAGGING KEY PERFORMANCE INDICATORS FOR ENTERPRISE EFFICIENCY ASSESSMENT

Iliyan Hristov

The advancement of industrial activities inevitably demands a parallel development of evaluation analysis of enterprise performance. The analysis of an industrial activity can be viewed as disuniting and separation of factors constituting a certain phenomenon or given object with the purpose of studying it extensively, as well as its timely monitoring and subsequent management. The article presents a practical and feasible model consisting of leading and lagging key performance indicators that are studied in two time perspectives - past and future. The golden middle is found by their uniting and balancing via building logical links of unity and coherence.

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ключови показатели за оценка изоставащи индикатори водещи индикатори.Key performance indicators lagging indicators leading indicators.Iliyan Hristov

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