Řízení podniku pomocí hodnocení normálů

Abstract

The dissertation describes the creation of an efficiency model, which is based on the use of the method of economic normals. The model can be helpful in managing business entities. Its task is to identify risk areas in a particular company. It is intended for business management. The model can be helpful for performing an analysis of the development of individual economic variables and in the subsequent decision-making of the company's managers. For easier work with the model, a program was created in the programming environment, which from the input economic variables, forming economic normals, determines the mutual inequalities for the observed period for each company. It further indicates whether the desired inequalities between the individual economic variables, forming economic normals, have been maintained or violated, and indicates the violation of the desired inequalities. The program works by reading input data, from which it calculates the so-called rates of increments of individual economic variables, which form economic normals. It displays determined values of temp increments in a graph for the respective monitored period for each company and each normal separately. The model is based on the efficiency and economy of the company. It means that it assesses whether the company carries out its business activities efficiently and economically, taking into account its inputs and outputs. In addition to economic standards, it also determines the values of the IN05 index for the observed period for each company and divides the resulting values in color into three zones. The purpose of the program is to simplify, improve and streamline the work of managers in analyzing, finding risk areas, decision-making and drawing corrective measures and conclusions. Working with the program itself is very simple. The outputs of the program are transparent, illustrative and provide managers with a quick view of the researched issues and the development of individual economic relations. It is assumed that this proposed method will be a universal solution and will be helpful in achieving optimal results in business management.