Návrh implementace metody Balanced Scorecard ve strojírenském podniku

Abstract

The aim of the thesis is to propose the implementation of the Balanced Scorecard method in the engineering company MSV Metal Studénka, a.s., which deals with the production of forgings and other components for trail vehicles. In the theoretical part, the concept of company performance is described, as well as approaches of various authors to measure performance. The following part is a Balanced Scorecard specification and describes the four perspectives that the BSC involves. The final step is to define my own progress steps to implement the BSC in the company. In the practical part, the selected company is first described, and the progress steps of the Balanced Scorecard implementation are applied. The first step is to define and characterize the business, then to analyse the individual perspectives of the BSC method. Based on the analysis, the relationship between causes and consequences is illustrated by a strategic map. The following is the selection of scales and the setting of target values. Strategic actions, including responsible persons and frequency of measurements, are set in the final step. Part of the output of the diploma thesis is a proposed model of the BSC method in MS Excel, which displays individual perspectives in the company and gives the company the opportunity to respond to these results.