Optimalizace odměňování členů statutárních orgánů obchodních korporací

Abstract

Diploma thesis adresses of remuneration of top management in relation to effectivity of remuneration and economic results of corporations. One of diploma bases consists of results of a studies performed by Chartered Institute of Personnel and Development, which did not provee positive correlation between extent of top managers rewards and long-term ekonomic results of examined companies. Studies on field of behavioral economics have reached similar conclusions. Economic reality of registered companies and development of top management salaries since end of WWII shows a disproportion between increase in rewarding of peak employees and growth companies economic results.Aim of the thesis is to introduce main criteria applicable for establishing rules of top management rewarding, with regard to their effectivity and influence in inspiring such professional performance, which result in positive economic results of corporation. Thesis is grounded in current wording of legislative regulations in Czech republic, especially law no. 90/2012 Sb. and law no. 89/2012 Sb. I tis further derived from english written literature adressing the issue of strategic company management.