Implementace metody Balanced Scorecard ve strojírenském podniku

Abstract

The aim of this Master’s thesis is to evaluate performance of a selected company and the subsequent suggestion to implement the Balanced Scorecard method. The theoretical part is focused on clarifying the concept of company performance, identifying users of information about company performance, various approaches to measuring business performance. Furthermore, this part of the thesis is focused on the method itself with a detailed analysis of particular perspectives, on the phase of implementation of the Balanced Scorecard method and on the pitfalls and limitations of this method. The application part is divided into three chapters, namely Characteristics of the company, Proposal of Implementation of the Balanced Scorecard Method and Summary, Suggestions and Recommendations. The chapter focused on the characteristics of the company includes an outline of the historical development of the company, basic characteristics, vision and strategy of the company and policy of quality. The following chapter analyzes the individual perspectives, derives strategic goals and creates a strategic map. The financial perspective describes a financial analysis implementation. The customer perspective is focused on the analysis of the customer segment and the development of the company's sales. In terms of internal business processes, the company's innovation activities are evaluated, as well as operating process and after-sales service. The fourth perspective of the Balanced Scorecard method deals with the company's personnel activities. In the chapter Summary, Proposals and Recommendations, individual perspectives are summarized, as well as benchmarks and strategic actions.