Hodnocení výkonnosti podnikatelského subjektu

Abstract

This thesis deals with problems of enterprise performance and possibilities of its measurement. The theoretical part contains a methodological approach, the concept of business performance, a summary of possible approaches to its measurement, inter-company comparison and specification of the tools that are used in the analytical part. Subsequently, the company chosen for the implementation of the thesis is characterized. The practical part deals with the analysis of own performance through financial analysis and economic value added. The results are time, industry and inter-company compared, the assessment is done and the steps are designed to correct the shortcomings. An integral part of the analytical part is the design of business performance measurement system using the Balanced Scorecard.