Studia i Prace WNEiZ US

The paper results from the research carried out by the author in the enterprises from the FMCG sector. It bases on the the author’s conceptual considerations, aimed at improving the value added generated in enterprises from the FMCG sector, acting outside the structures of global corporations that usually have highly developed competences and systems for measuring achievements and controlling the creation of added value. Hence, the scope of the article is limited to the enterprises from the FMCG sector operating outside the structures of global corporations and relates to the solutions that ensure effective control over the decisions of managers responsible for the company’s economic profits. The author used both the method of observation and analysis and criticism of the observed solutions used in business practice, having as the objective to indicate solutions that improve the effectiveness of measurement of performance and transparency of the creation of added value in enterprises from the FMCG sector. The author generally uses a postulative style, as the essence of the article is to encourage the implementation of the developed control model in enterprises from the FMCG sector in Poland, supporting the stable way of generation of the economic results in dynamic business environment.