Vliv způsobu pořizování software na vybrané finanční ukazatele podniku

Abstract

The goal of the thesis is to compare the software acquisition for permanent use, software as a service and combinations of both and find the best possible option. Comparison is based on fundamental economic reports and is performed using the financial indicators of the company. These indicators are set for the initial state (the current economic statements) and subsequently examined for each variant using an appropriately adjusted financial statements. The relevant items are revised depending on the variant examined. Then the prefered order is set using simple comparisons and Saaty method of paired comparisons ​​of each sequence variants. Then the best option is found to be the combination of software acquisitions for permanent use and software as a service. The observed result can be used directly to determine the software aquisition strategy, or as a part of more detailed research. For example the detailed research research might be the use of advanced methods of decision-making, including cost of human resources and internal processes, different acquisition periods etc.