Intellectual capital and performance measurement systems

Anastassiya Kim

Master's thesis

Abstract:

The diploma thesis “Performance Measurement Systems and Intellectual capital” evaluates the use of the performance measurement systems in relation to the intellectual capital of the organizations. First part is focused on the general definition of intellectual capital, its types and performance measurement systems. The second part is about the use of performance measurement systems to navigate the intellectual capital within medical organizations. This part uses the qualitative method and points out the most important principles of intellectual capital usage and performance measurement systems. Next chapter is focused on description and analysis of the chosen companies, outlines the principles of performance measurement systems implementation and recommendation for their future use. The practical part of the diploma thesis uses case study to analyze and address the use and recognition of intellectual capital within the medical organizations. Finally, the thesis comes up with evaluation and suggests how the performance measurement systems could be used in order to enhance the organizational performance

Abstract:

The diploma thesis “Performance Measurement Systems and Intellectual capital” evaluates the use of the performance measurement systems in relation to the intellectual capital of the organizations. First part is focused on the general definition of intellectual capital, its types and performance measurement systems. The second part is about the use of performance measurement systems to navigate the intellectual capital within medical organizations. This part uses the qualitative method and points out the most important principles of intellectual capital usage and performance measurement systems. Next chapter is focused on description and analysis of the chosen companies, outlines the principles of performance measurement systems implementation and recommendation for their future use. The practical part of the diploma thesis uses case study to analyze and address the use and recognition of intellectual capital within the medical organizations. Finally, the thesis comes up with evaluation and suggests how the performance measurement systems could be used in order to enhance the organizational performance

Keywords

Performance Measurement Systems, Intellectual Capital, Case studies methods.

Keywords

Performance Measurement Systems, Intellectual Capital, Case studies methods.

Language used: English

Date on which the thesis was submitted / produced: 22. 11. 2018

Thesis defence

• Date of defence: 11. 6. 2019
• Supervisor: Jaroslav Wagner
• Reader: Petr Petera

Vysoká škola ekonomická v Praze

Master programme:
Finance and Accounting