The case studies analysis was fundamentally oriented to identify the current form of PMS in large manufacturing
companies, the senior and middle regarding effective PMS and characteristics that should PMSs
meet according to their opinion in the future. The main findings are summarized for higher clarity in Table 1. First the
attention was paid to the factors that the most affected performance of investigated companies nowadays. Based on the
results analysis it can be stated that only with one factor agreed except one all case companies, this is human resources
and their effective management. The other factors that companies indicated are different. This result would have been
very positive because also theory and many research studies identify employees as a major factor in the business
performance (Kaplan, Norton, 1996, Truss a Gratton, 1994). If it had not become clear in the following questions that
the managers recognize the importance of this factorbut it is not reflected in their PM systems.