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Changes in the economic development of countries in recent decades have been influenced by processes that have modified the methods and forms of business. While in the past, the emphasis was putting on the size of the company, now the connection of the company to the various forms of network cooperation is growing. One of these forms is cluster cooperation, where the major position the small and medium sized enterprises have. Their decisions if they join the cluster cooperation depend mainly on the various risks t...

Today more than ever, it can be considered that the management of non-financial key performance indicators is a process of constant improvement in the quality aspect of entire processes, service, products and people. The researcher expects the findings to shed light on the research and to guide future research in determining a standard for non-financial key performance indicators used in a way to communicate information as a single version. By standardising common non-financial key performance indicators, all smal...