Návrh implementace metody Balanced Scorecard ve výrobním podniku

Abstract

The aim of this diploma thesis is to make a proposal for implementation of the Balanced Scorecard method in a manufacturing company. The name of the company is Gala a.s. This company is engaged in manufacturing and selling balls, sports equipment, carriers of garden equipment, boxing bags, children stretchers and other sewn accessories. Theoretical and methodological part is devoted to the theoretical foundations of the business performance evaluation, and subsequently to the Balanced Scorecard method, its origins, development, utilization and benefits. There are also analyzed the BSC perspectives (financial, customer, internal processes and learning and growth). There is also outlined how to implement the BSC method in the company. In the practical part of this thesis is selected company briefly characterized, described its current way of measuring and evaluating performance. With the help of financial analysis, consultation in the company, questionnaire and own logic is analyzed each perspectives in the company, and on this basis are proposed strategic objectives. It is followed by assignments benchmarks and targets to these strategic objectives. The last section summarizes the results and recommendations and there are set recommendations in the form of strategic actions, which should serve for the implementation of the BSC method, thus fulfill the overall strategy.