Projekt propojení konceptů Balanced Scorecard a EVA a jejich implementace ve vybrané společnosti

Bc. Michaela Mariňaková

Master's thesis

Project of Combining Balanced Scorecard with EVA and Their Implementation in the Selected Company

Abstract:

Táto diplomová práca sa zaoberá projektom prepojenia konceptov Balanced Scorecard a ekonomickej pridanej hodnoty a ich implementáciou vo vybranej spoločnosti. V rámci teoretickej časti je rozobraná problematika výkonnosti podniku a spôsobov jej merania. Charakterizovaná je i strategická analýza a koncepty EVA a Balanced Scorecard. V praktickej časti je strategická analýza zrealizovaná v podmienkach skúmanej spoločnosti a na ňu nadväzuje výpočet ukazovateľa EVA, čo predstavuje podklad pre implementáciu modelu EVA a Balanced Scorecard. Vyhotovený projekt spoločnosti pomôže k efektívnejšiemu strategickému riadeniu so zameraním na tvorbu jej hodnoty.

Abstract:

This diploma thesis deals with the project of connecting the concepts of Balanced Scorecard and economic added value and their implementation in a selected company. The theoretical part deals with the issue of company performance and methods of measuring it. The strategic analysis and the concepts of EVA and Balanced Scorecard are also characterized. In the practical part, the strategic analysis is carried out in the conditions of the surveyed company and is followed by the calculation of the EVA indicator, which is the basis for the implementation of the EVA model and Balanced Scorecard. The completed project of the company will help for more effective strategic management with a focus on creating its value.

Keywords

ekonomická pridaná hodnota, Balanced Scorecard, implementácia, výkonnosť podniku, strategické riadenie

Language used: Czech

Date on which the thesis was submitted / produced: 25. 4. 2022

Thesis defence

• Supervisor: Ing. Michaela Blahová, Ph.D.

Tomas Bata University in Zlín

Faculty of Management and Economics

Master programme / field:
Economic Policy and Administration / Finance