The qualitative approach consisted of several basic phases (Figure 1). The first phase was called „research design“ because it included defining the research problem at the same time as its main purpose and questions in the form of a structured interview. The objective of qualitative research was to identify responsibilities and powers in measuring and evaluating the company`s performance, in order to create an illustrative competency model of the performance management system. During this phase, a questionnaire was developed on the basis of the Z-MÉOT method. This questionnaire had several features. The questionnaire identified a consistency of performance measures and evaluations, as well as the „TOP 5 KPIs“ of the companies selected to measure and evaluate their performance. Finally, specific work positions were categorized based on the responsibility of defining the attributes of selected PPAs. Konigova, M., Hron, J. (2012). Methodology for identifying management skills in knowledge-based organizations. Agriculture 58 (8), 347-353. A paper form was used to conduct the study and qualitative research methods were used to collect and analyze important data, emphasizing the attributes of the Z-MESOT method in relation to responsibility for measuring and evaluating performance.

This contribution continues the research undertaken by Z. Avadska, Korenkova, Zvadska, Kadarov and Tusek (2019). Previous research was based on the most widely used performance indicators in the world. This paper uses the same indicators, but also offers a deeper look at theory and practical implications, which is a novelty. KPI 3, the capacity utilization rate, was also considered an important performance indicator. In all the large companies we analyzed, the owner of the main production process, the manufacturing manager, was responsible for defining the indicator, its target value and evaluating it. The Director would also focus on maximizing the value of the indicator in order to increase the total production capacity used by the manufacturing industry. In all middle-class analyses, the operations manager was responsible for the four attributes of the KPI 3 indicator. In other words, it is possible to talk about the explicit definition of all responsibilities. The main objective of the document is to identify the group of indicators most used in the manufacturing sector worldwide, to determine the responsibility and authority to measure and evaluate the performance of companies, and to create a model of performance management within a company based on clear competencies. The document covers two important areas for maintaining sustainable business performance.

The first area focuses on a performance management system and its key performance indicators as an important part of any performance management system within a company. The article also presents the theoretical context of the Z-MESOT method, which is used to define the consistency of these indicators in practice. The second area is to define a model based on the skills and competencies of skills related to measuring and evaluating performance extracted from other general skills. This paper presents lessons learned from qualitative research to eliminate bottlenecks in the Z-MESOT matrix, which has been translated into a questionnaire.