Hodnocení výkonnosti slévárenského podniku prostřednictvím metody BSC

Abstract

The main aim of the thesis is company performance evaluation via usage of the Balanced Scorecard model. The company evaluation was performed at the particular company called Beskyd, spol s r.o. The performance evaluation due to the Balanced Scorecard model was provided from every perspective of the BSC model: financial perspective, customer perspective, internal business processes, self-learning and grow perspective. To evaluate all those perspectives were used key indicators: Return on Assets (ROA), Return on Equity (ROE), Return on Capital (ROCE) or Liquidity Indicators etc. The evaluation also offers a comparison of two bankruptcy models and an analysis of possible bankruptcy threats. Due to the BSC application were discovered white spots in terms of company performance which were the key points for determination of improvements. The main recommendations for the company are related to the vision, mission and corporate strategy of the company. The secondary proposals are focused on the determination of short-term goals due to which the company can grow into a right direction.