This paper presents a view on issues of strategic performance management in the Czech business environment with focus on the customer by means of comparing results and partial conclusions from research carried out in selected companies. The results of the analysis are evaluated in the context of the theoretical background and the findings of similar studies. Based on these findings, a set of recommendations will be provided for Czech companies dealing with strategic performance management oriented towards the customer. The paper was prepared based on research of Czech and foreign literature, interviews with management and analyses of internal materials from selected companies.
