ABSTRACT
Nowadays there are new fields in concept of controlling such as risk controlling; performance controlling or value based controlling. Application of controlling in these areas is given by dynamic environment and by the effort of management of businesses to increase company value. In terms of historical development business performance measurement has passed through several time periods, from reporting of profit margin through profit maximization and various types of profitability indicators to the criteria for achieving value for owners. The aim of this paper is to calculate business performance and to identify performance indicators applying selected methods. Subject for objective fulfilment were secondary data from financial statements of businesses operating in Slovak heat industry. Based on data analysis we determined key performance indicators of selected sample of businesses. The benefit of this paper is the selection of appropriate model for performance evaluation of Slovak businesses.
