Aplikace metody Balanced Scorecard ve vybrané akciové společnosti

Abstract

The diploma thesis is devoted to the topic of performance and methods of measuring it in a different way than by means of financial standards. The aim of the thesis is to apply the Balanced Scorecard method in a selected joint stock company. Part of the theoretical part of the thesis compares standard performance measurement procedures and then describes the Balanced Scorecard method. This method is not just a way of measuring the performance of an enterprise, but above all a method of achieving the goals that are chosen based on current performance. In the practical part is described the company in which the method was applied and the current state of individual perspectives is analyzed. Against this background, objectives, benchmarks and target values ​​that the company wanted to complete in the following periods are further defined. An important part of this is the strategic map of set goals, which clearly shows the coherence and continuity of individual goals. Following are summaries and recommendations of strategic actions, the implementation of which the company will be able to achieve its goals. There is also a brief description of the procedure if the company decides to apply the Balanced Scorecard method. In any case, the company's inspiration can be inspired by how the business can be managed, which business aspects deserve increased attention, where there is potential for improvement, or what needs to be changed to ensure success in subsequent periods.