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• Human resource management surveys at organizations operating at profitoriented and public spheres

  79-86

  Éva Gergely

  Views:

  109

  I introduce the performance management from the area of human resource management that I examined at organizations operating in market environment and in the public sphere as well. The reason of my choice of subject is that the performance management got into the centre of interest also in Hungary lately.
  The scale of values connecting traditionally to the organizations of the private and public sphere is different vitally, what affected substantive differences of the organization, the management and the human resources management environment. Within these I tried to reveal their performance management system and with their comparison to draw conclusions. I did my surveys at profit oriented organizations and at organizations operating at the public sphere.
  Performance management is one centre field of modern human resource managing, as the basis of the successful functioning of any company is the possibly most effective operation of its resources. Performance management is a possibility for the company and for the employer to overview the realization of the determined aims and the factors that block or promote accomplishments. Considering the results, the employee and the manager could determine subsequent realistic and accessible aims for the following period. Achievement management is extremely
  important in those positions where achievement could not be measured accurately.
  I carried out my surveys according to performance management by observation and data acquisition. I applied questionnaire survey to collect data, or rather made deep interviews; I talked personally with more employees as well.
  The questionnaire consisted of one data format and performance management questionnaire. I processed the gathered data by computer and visualized graphically. I also did examinations by using statistic methods, by which I was able to get to know the certain organizations deeper and thus it was possible for me to reveal more connections.

• Environmental aspects in accounting

  127-131

  Gábor Nagy

  Views:

  180

  By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not only the usual bookkeeping, it can be interpreted as a management-controll system, which can help in the valuation of the environmental performance.