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Lecturer(s)
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Kožená Marcela, doc. Ing. Ph.D.
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Kotková Stříteská Michaela, doc. Ing. Ph.D.
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Course content
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Strategies and objectives of the company. Methods for measuring the performance of the company. Method Balanced scorecards (BSC) and its application in the proceedings. Determination of sub-indicators in relation to corporate goals. Decomposition of corporate strategy and business objectives for each level of management. Determination of indicators in the various perspectives of BSC. Methodology for the implementation of BSC. Controlling. Measurement of quality systems. Benchmarking and benchmark. Selected financial indicators. Rating companies, indicators for determining the rating. Method Balanced scorecards (BSC) and its application in the proceedings. Determination of sub-indicators in relation to corporate goals. Decomposition of corporate strategy and business objectives for each level of management. Determination of indicators in the various perspectives of BSC. Methodology for the implementation of BSC. Controlling.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Skills training
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Learning outcomes
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The aim of the course is a methodically used measurement of the performance of the company with the accent on the application of Balanced scorecards methods, which represents a set of instruments creating a dynamic integrated management system. Following the BSC characteristics, other methods for assessing the performance of the company are characterized - controlling, methods and criteria used in quality systems, benchmarking, and more.
A student will be able to assess the performance of the company in a complex concept.
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Prerequisites
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The knowledge of financial management and fundamental tools for business competitiveness increase at the graduate level is assumed.
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Assessment methods and criteria
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Home assignment evaluation
Assignment: Drawing up an assignment test.
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Recommended literature
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HORVÁTH A PARTNERS:. Balanced scorecard v praxi. Praha: Profess Conculting, 2004. ISBN 80-7259-033-2.
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KAPLAN, R.S., NORTON, D.P.:. Balanced scorecard: Strategický systém měření výkonnosti podniku. Praha: Management Press, 2007. ISBN 978-80-7261-177-5.
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MAŘÍK, M., MAŘÍKOVÁ, P.:. Moderní metody hodnocení výkonnosti a oceňování podniku. Praha: Ekopress, 2005.
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ŠULÍK, M., VACÍK, E.:. Měření výkonnosti firem. Plzeň: Západočeská univerzita, 2004. ISBN 80-7043-258-6.
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WAGNER, J.:. Měření výkonnosti výkonnosti: jak měřit, vyhodnocovat a využívat informace o podnikové výkonnosti. Praha: Grada, 2009. ISBN 978-80-247-2924-4.
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