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R&D performance management focused on information basis of SMA techniques in SME
Kubáňková, Marie ; Král, Bohumil (advisor) ; Wagner, Jaroslav (referee) ; Janeček, Miroslav (referee)
The importance of research and development (R&D) as a resource of knowledge that are of a key issue for many firms to achieve and sustain competitive advantage has been extensively debated in R&D management literature and also in practice theory approach to management accounting. There is a little research on practical implementation of the R&D performance management, R&D projects management. Strategic management accounting (SMA) has rather omitted the constant themes of managerial practise such as organisational resources, innovation or R&D management. Also the implementation of Balanced Scorecard (BSC) and management of small and medium size enterprises (SME) has been neglected by researchers. The presented dissertation addresses the above mentioned limitations, therefore the main objective was identified as creating a framework of R&D performance management in SME, while dissertation is focused on information basis of SMA techniques particularly BSC. The main objective was divided in the following sub-objectives: identify the key problems of R&D management in the target population of SME in the Czech Republic, identify which SMA techniques are used in R&D performance management setting and compare the results with the findings of Donnelley (2009) in Bremser & Barsky (2004) and finally outline specific R&D metrics in a BSC framework. The research questions were based on the reference framework underlying the research. The two first sub-objectives were solved using data derived from questionnaire responses from the target population of SME in the Czech Republic. The key findings are: the vast majority of examined SME use the same metrics to measure R&D performance as found Donnelly (2000) in Bremser & Barsky (2004) such as number of approved projects ongoing, R&D spending as percentage of sales, current percentage of sales of new products, percentage of budget resources dedicated to R&D. Most of the examined enterprises use budgets and costing. The questionnaires also mapped problematic issues related to R&D performance management, while the results indicated as most problematic the following topics: inadequate organizational structure and insufficient competence settings, poor system of R&D project evaluation that neither contribute to reach the strategic nor financial goals nor to balance the R&D long term and short term objectives. The third sub-objective found support within the investigated firm that upheld the BSC implementation process suggested by Bremser & Barsky (2004). The process was slightly modified. Analysis of existing measures of R&D performance was added. One of the most intriguing findings is the practical implementation of SMA techniques that shall support greater impact of SMA in SME practice.
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Performance management – effective motivation and development of employees
Jelínková, Petra ; Němec, Otakar (advisor) ; Kleibl, Jiří (referee) ; Folwarczná, Ivana (referee)
This dissertation thesis is focused on employee job performance motivation and development. The theoretical part of this thesis was analysed current scientific knowledge in the field of human resources management, performance management and motivation which was further verified practically by a questionnaire survey in a particular company, which is a local branch of an international organization. The questionnaire survey was designed to allow comparison with the market. Based on these findings have been identified weaknesses that were found in practice while applying the concept of performance management. Analysis of survey and available resources were the basis for the creation of a new model of motivating approach to staff development within the application of the concept of performance management. This model has been applied in practice, particularly in the company, which carried out a questionnaire survey. By mentioned above, the objective of the dissertation thesis was filled.
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Remuneration system in educational institutions
PEJŠOVÁ, Petra
This thesis deals with the reward system in educational institutions. The theoretical part is focused on the reward system of employees. Then it describes how to perform a successful employee evaluation and how to avoid mistakes that can come during the evaluation. Other part mentions forms of remuneration, motivation, and what is the role of wage in employees motivation. The theoretical part is completed with topic of educational institutions. The practical part is based on qualitative research, which is done in private elementary art school in Čecké Budějovice (První soukromá základní umělecká škola s.r.o. v Českých Budějovicích) and in the centre of ecological and global education Cassiopeia. For my research I used the analysis of provided manuals for staff remuneration and semi-structured interview. I surveyed the informations about evaluation of employees, if they are the basis for the subsequent remuneration in specific organizations.I created improvement proposal of evaluation, remuneration and motivation based on comparison of the discovered informations.
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Accounting shared services centers and their performance evaluation
Vaníčková, Lucie ; Mejzlík, Ladislav (advisor) ; Skálová, Jana (referee)
This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.
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Performance management in the background of an international company
Podhradská, Barbora ; Němec, Otakar (advisor) ; Beroušek, Petr (referee)
This work deals with performance management in specific cases. Problem of performance management is being discussed in three different independent parts, in outsourcing, in time of the economic recession and when a new team is established within a company. The aim is to show the lack of processes established in large companies which apply in situations mentioned above. The analysis of the individual components, processes and systems was done using question forms, individual interviews and group sessions with employees of a concrete international company. Conclusions of this work are summarized in chapters according to the topics. The goal is to make recommendations which could be applied in all international companies and their environments. This work introduces new knowledge in the field of performance management in situations in which we cannot rely on the universally agreed procedures.
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Personnel management in Civil Service
Kořínková, Denisa ; Fučíková, Jana (advisor) ; Stříteský, Marek (referee)
The goal of this bachelor thesis is to summarize theoretical knowledge about Human Resource Management in Civil Service. Firstly, the bachelor thesis refers to the important laws which are concerned with Civil Service and to the theoretical information about Human Resource Management in general. Furthermore, the thesis there is an analysis of the personnel management of the Regional Authority in Olomouc and it is followed by some suggestion how to improve HRM there.
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Analysis and optimalization of the performance management and development system according to the Investors in People standard
Šimíková, Jana ; Stříteský, Marek (advisor) ; Zíková, Šárka (referee)
The diploma thesis is focused on the Investors in People standard which is the only internationally recognized system for managing and developing human resources. It deals with the IIP characteristics, advantages, situation in the Czech Republic and its comparation with other models. In the practical part of the thesis the IPP influence is shown in the OLHO-Technik Czech, s.r.o. firm and the implementation process is described. The analysis was focused on the selected personnel processes and documentation in the firm based on the IPP principles. Finally the discussion with employees was made as a part of a qualitative research. The aim of the thesis is to approach the IIP standard to the Czech firms, support its diffusion and offer solution for improvement in the OLHO-Technik Czech, s.r.o. company in the HR field for consequential IIP recertification.
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HR Benchmarking and measurement of human resources management effectiveness
Synek, Pavel ; Dvořáková, Zuzana (advisor) ; Kleibl, Jiří (referee)
The theoretical part desribes some of the main concepts used in assessing human resources effectiveness especially those from the last decade written in anglo-saxon countries. There are three goals of the analytical part: comparison of the human resource management indices with international benchmarks, testing of stated hypotheses defined in cooperation with top management of the chosen company and determination of key human resources indices. Comparison and analysis are main methods used in the thesis. Beside partial recommendations there are two main indices proposed at the end to help top management to achieve goals of the business strategy.
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