Porovnání dlouhodobé hodnoty pro vlastníky auditorských společností metodou AHP a Balanced scorecard

Abstract

The aim of the thesis is comparison of the long-term equityholder`s value of four auditorial companies by using the Analytic Hierarchy Process (AHP) and Balanced Scorecard (BSC) method. Excluding the introduction and the conclusion the thesis is divided into three chapters. The first chapter is focused on models of multi-criteria decision making, specially on the AHP methodology and also on the comprehensive evaluation method BSC. In the second chapter the characteristics of selected auditorial companies is described which are Deloitte Audit s.r.o., Ernst & Young Audit, s.r.o., KPMG Česká republika Audit, s.r.o. and PricewaterhouseCoopers Audit, s.r.o. The third chapter is already application of the AHP and BSC method for the mentioned companies where the starting point is compilation of the draft of structure of model BSC. Then the values of indicators of four perspectives of the BSC model are calculated and weights are determined for all levels of the hierarchy. Finally, the partial and summary evaluation of variants is made where variants are considered companies.