Návrh implementace metody BSC ve výrobním podniku

Abstract

The subject of this diploma thesis is a suggestion of implementation of the Balanced Scorecard Method in a manufacturing company called ArcelorMittal Tubular Products Karviná which operates in production and sales of longitudinally welded tubes and cold rolled steel sections. The theoretical section defines basic approaches to business performance evaluation and their evolution over time, i.e. from traditional to complex approaches. Balance Scorecard represents one of the complex approaches. It is used as an instrument for business performance assessment as well as a strategic management tool. The main theoretical part describes the creation, development and benefits of the BSC method based on literature. Another part is focused on BSC perspectives (customer, financial, internal business processes and learning and growth) and an implementation phase of the BSC in the company. The practical part provides theoretical knowledge which is applied in practice. The specific company is briefly characterized, and its initial situation is described by using analysis of individual BSC perspectives. According to previous steps, strategic objectives are designed, and divided into separate perspectives. It is followed by a selection of appropriate measures and identifying targets. The last part of the thesis contains a summary of the results and recommendations in the form of strategic initiatives which should contribute to implementation of the strategy.