Implementace metody Balanced scorecard ve výrobním podniku
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The goal of this thesis is to implement Balanced Scorecard in a manufacturing company Brano Group a.s. through four perspectives (financial, customer, internal business processes, learning and growth) with a proposal of values estimated in 2015 and with selecting strategic actions. The thesis is divided into theoretical and practical parts, including the description and characteristics of the company. The theoretical part deals with professional sources of the given issue, focusing mainly on the essence, the goal and the approaches towards the implementation of the Balanced Scorecard method. The practical part is based on the theoretical part and on the progressive steps of the implementation of the method in the company. In conclusion of the thesis there is a summary, suggestions and recommendations drawn up based on the analysis and implementation of Balanced Scorecard. A spreadsheet file (Excel) is the outcome of this thesis, which may be used by the company for evaluation of each perspective.
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Import 02/11/2016
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financial perspective, customer perspective, internal processes perspective, perspective of learning and growth, implementation, financial analysis, balance sheet, profit and loss statement, profitability ratios, activity ratios, liquidity ratios, indebtedness ratios