Analiza związku wynagrodzenia z efektywnością prowadzonej działalności gospodarczej przedsiębiorstw – ujęcie sektorowe i sekcyjne

This article deals with the issue of linking remuneration with the effectiveness of business operations. The aim of the study was to determine the strength and direction of the relation between remuneration and the effectiveness of economic activity, taking into account its various measures as well as sectorial and sectional division of the Polish economy. For this purpose, data from the Central Statistical Office for the years 2005–2017 was used for values classified as total, public and private sector in addition to PKD (Polish Classification of Activities) sections. To determine the relations in the study, Pearson’s correlation coefficient was used, which was estimated for the relation of remuneration between work efficiency (based on revenues from total activity and net financial result) and profitability (assets, equity, revenues from total activity). Three of the four hypotheses were verified as negative. First, the remuneration was not always related to the effectiveness of business operations. Secondly, the increase in the efficiency of business operations was not always accompanied by an increase in wages. Thirdly, the salary was not always the strongest link to labour productivity. The only positively verified hypothesis was the one which assumed sectorial and sectional differentiation of the relation between remuneration and individual measures of effectiveness of business activity.