Návrh implementace metody Balanced Scorecard ve strojírenském podniku

Abstract

The objective of this thesis is to propose the implementation of Balanced Scorecard method in engineering company DT - Výhybkárna a strojírna, Inc., which is manufacturing and assembling railway and tramway turnouts for domestic and foreign market. In the theoretical part, there are explained the performances of the company and described three approaches to performance measurement. After that, the Balanced Scorecard method is developed, including a description of four perspectives, which the method BSC contains. The last step is to define your own procedures for implementation of the BSC method in the company. In the practical part, first there is described the selected company and then the process steps of implementation of the Balanced Scorecard method are applied. The first step is clarification of the strategy, then derivation and setting of the strategic objectives. To the set goals, there are determined scales and targeted value. To achieve these targeted values, strategic actions are set. The last step is the implementation of the BSC method in the company. Part of the output of the thesis is designed model of the BSC method in MS Excel, which displays individual perspectives in the company and provides results to the company, to which the company can respond.