摘要：Croatia is a small market. Market orientation only on Croatian territory will not be enough for survival. This research is a kind of inventory of Croatian manufacturing environment (and a longitudinal study) from two researches done in years 2006. and 2009. There is a signifi cant difference in competitive priorities between these two researches. While in 2006. it was important to lower costs, in 2009. quality is the most important priority. Some performance indicators (tied to quality) have risen, while others have fallen probable due to world economic crises. We hypothesize that raise in some performance indicators is a result of a tighter control in companies. For our analysis confirmatory and exploratory factor analysis was used. Confirmatory to check do control measures fall into four categories (financial, internal, external and development measures) as proposed by literature. It is also hypothesized that we will find a better model fit for 2009. data then for 2006. data since our companies have raised usage of control in companies. Since our confirmatory factor analysis has shown Joreskog GFI less then 0,9 it was analyzed in what groups our control measures fall. We found a difference in main control measures obtained by exploratory factor analysis then theoretical predictions. But to show that the question of control is not straight forward we also have done a regression analysis of control measure usage on gains before tax. All control measures contribute to raise in gains before tax but interestingly for year 2009. very important measure is checking if customers are satisfied.
关键词：manufacturing companies; performance indicators; controls; longitudinal research
