Srovnání výkonnosti podniků v potravinářském odvětví metodami ANP a Balanced Scorecard

Abstract

The thesis aims to compare the performance of selected companies by combining multi-criteria assessment methods, namely the analytic network process and balanced scorecard. The whole work is divided into three main chapters, excluding the introduction and conclusion. In the second chapter, the focus is on the theoretical starting points of multi-criteria decision-making methods, Saaty's method of weighing scales, and the Analytic Network Process method. The second part of the chapter focusing on theoretical backgrounds is devoted to the comprehensive Balanced Scorecard method. The third chapter is devoted to describing companies that have been chosen for work purposes. The companies are Nestlé Czech s. r. o., Mars Czech s. r. o., Mondelez Czech republic s. r. o. and Ferrero Czech s. r. o. All selected companies are classified in the food sector and focus on cocoa processing. Within the fourth chapter, the hierarchical structure of the BSC model is then established. Sub-indicators and weights are then calculated according to four experts' opinions. Through the supermatrix method, local and global weights are calculated to be used for the resulting evaluation. The weights of the sub-indicators also come into the resulting evaluation. Mondelez company was the highest-rated company on a global rating. In the case of the assessment of incremental perspectives, Ferrero has become the best-valued company from the financial perspective. The customer perspective was Nestlé's highest-rated company. Subsequently, from the perspective of internal enterprise processes and learning and growth, Mondelez was best evaluated.