The Influence of the Process Control Level on the Enterprises’ ROE

It is very important to improve all business processes for increasing competitiveness of every enterprise. Implementation of a process approach to the business management is considered one of the biggest breakthroughs of 20th century. Traditional functional managerial systems are ineffective therefore new system has to be developed. The answer on this question is the Process Management. The aim of the Capability Maturity Model (CMM) framework is to improve level of processes maturity. This model could be used as a base for implementation of process approach in the business management. The aim of the paper is create briefly description of CMM and to point out relation between financial performance of Slovak enterprises and process control level (a maturity of processes). The theoretical base has been created after theoretical knowledge study. The CMM has been used in this paper as a base for creation questions of primary quantitative research. Research results have been evaluated using the statistical methods. The process control level of enterprises has been identified. Subsequently the relation between process control level and reached level of Return on Equity (ROE) has been examined as well as dependence between ROE and the utilization of ISO standards.