By using our methodology, specific features of individual companies can be taken into account, so that the performance management set respects the current situation within the given company. For example, it is unrealistic for some companies to implement the BSC system, but the MBO system may be the optimum solution for them in current conditions. In contrast, for other companies, it is optimal to create a combined performance management model that is based both on BSC and MBO. By setting performance management effectively, the company obtains a direct and controllable tool to achieve the goals set.