Návrh implementace metody Balanced Scorecard v dopravním podniku
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Vysoká škola báňská - Technická univerzita Ostrava
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The aim of this diploma thesis is a proposal for an implementation of the Balanced scorecard method in a railway company, which is interested in operating personal railway transport. This company is called České dráhy, a.s. The company´s performance is described in the theoretical part, including approaches for an evaluation of the company´s efficiency. Furthermore, the Balanced Scorecard method is specified together with four basic perspectives such as the financial perspective, the customers´ perspective, the internal company´s procesess perspective and the perspective of learning and growth. Moreover, are described three ways of the BSC method implementation according to different authors. Also, the own progressive steps of the BSC method implementation are defined here. The practical part characterizes the chosen company. Next, the company ´s strategy is being clerified. Then, the individual perspectives are analysed based on the financial analysis, consultations in the company, own questionaires and internal prospects. The findings are further used to establish strategic goals in addition with scales and their final value. The strategic actions are established in the last part together with the BSC method implementation in the company and the proposal of the BSC model in the BSC Designer program.
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Balanced Scorecard, performance, financial perspective, customers´ perspective, internal company´s procesess perspective, perspective of learning and growth, implementation, strategic goals, strategic actions, strategy map