Controlling v podmínkách zahraničního průmyslového podniku

Abstract

Doctoral thesis presents methodological proposal for working out of comparison analysis of production units and evaluation of production units management effectiveness under the circumstances of metallurgical production. The proposed methodology follows from the environment of global metallurgical company owning more than 60 production units, and namely from the significant competitive advantage which is the possibility of sharing the best practice in order to reach cost reduction by optimizing especially the production processes. Author has concluded that for working out of such analysis it is necessary to apply both, the comparison of single production stages with the help of variance analysis of sequential cost calculation and also the roll-up cost calculation to ensure the cumulated variances of single production stages up to the final product. Author proposed to replace the standard variance analysis of sequential cost calculations being used so far by the roll-up cost calculation of the variance analysis which enables to quantify the price variance, usage variance and input material mix variance up to the final product and in this way to determine exactly the cause of decrease or increase of variable and fixed costs in the analyzed periods or production units. Within working out of analysis concerning evaluation and comparison of production units in metallurgical company the author was further solving the problem of analysis result dependence on the order, meaning dependence on selection of the reference unit or reference period to be used for comparison. As solution of this problem causing different results of variance analysis the author recommends to apply the so called symmetrical solution. Symmetrical solution, in case of which the order of compared production units, periods or development scenarios does not matter, lies in adjustment of variance analysis according to the logarithms of single variances indexes of variance analysis. Author applied the theoretically defined presumptions of the proposed method on the case of minimill, and namely on the evaluation of the actual data of two periods. Author has worked out and in the Annexure of this thesis presents the complete example of the analysis worked out based on the procedure proposed by him. The symmetrical solution is also a part of the mentioned example. In the practical example author proved the justness of the theoretical presumptions and applicability of the proposed methodology in the practice of the metallurgical company.