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The main purpose of this paper is to compare the 100 largest Czech and Polish companies on the basis of selectedmeasures of economic effectiveness and also with regard to other characteristics of their activities such as exportactivities and rationality of employment. A division of the examined group was introduced and included somecompanies which concentrate on production activity (Group P) and others whose activity focuses on trading andservice (Group TS). A chi-square test of independence, a z-test and cluster analysis were used. The structure ofthe 100 largest companies, in regard to the application of the criterion of division into P and TS, was not significantlydifferent. The Czech Group P enterprises seem to be, on average, slightly better managed than their Polishcounterparts. The classification (cluster analysis) allowed the separation of six groups of companies into differentcharacteristics

The 100 largest companies in the Czech Republic and Poland in the year 2010: a comparative study of economic performance