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Designing a controlling concept using the business intelligence system
Hejdánek, Michal ; Král, Bohumil (advisor) ; Houser, Václav (referee)
The Master Thesis deals with the use of the controlling concept in business management, Business Intelligence systems and their interconnection. The aim is to propose this integration link on the example of a particular company and at the same time to give management recommendations in areas that will be evaluated in the analysis as insufficient. The theoretical part of this thesis is divided into three main chapters. The first deals with the definition of controlling, its tools and organizations. The second one describes business intelligence, not just the basic principles of this technology, but also the choice of tools and the implementation process are explained. The following chapter lists two software tools that combine controlling and business intelligence in practice. The practical part is divided into a general description of the company, analysis of the applied elements of controlling and then the proposal of solution of insufficient areas and the process of BI implementation, which contains 12 steps which would enable to implement the BI concept.
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Use of tools and methods of management accounting in formulation and implementation of a project company’s strategy
Rysová, Monika ; Král, Bohumil (advisor) ; Houser, Václav (referee)
The thesis "Use of tools and methods of management accounting in formulation and implementation of a project company's strategy" describes the tools and methods of managerial accounting which project-oriented companies should use in strategy formulation and its subsequent implementation. The theoretical part focuses on the description of methods and tools of strategic management and the ways to implement them. Practical part applies the defined methodical processes to a project-oriented company VPÚ DECO PRAHA a. s. To this company, I drafted a mission and vision, created a SWOT analysis that served as a basis for Cross-Impact analysis and subsequently produced a Balanced Scorecard model, tailored to its needs. I also calculated the company's target costing.
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Management control system as a strategy implementation tool
Matyáš, Ondřej ; Fibírová, Jana (advisor) ; Král, Bohumil (referee) ; Houser, Václav (referee)
Management accounting research is substantially focused on the area of management control, where the concept of management control systems is used. A vivid debate among academics is held whether management accounting research is not excessively focused on management control field while decision making information support tends to be rather neglected. The aim of the thesis is to assess the contribution of the concept of management control system, its progressive potential and value added from the point of view of management accounting. In the first part, the thesis is concerned with theoretical background of management control systems and the potential of prevailing theories to conceptualize an effective management control system. In the second part, the thesis focuses on contentual analysis of the concept of management control system. Relation between management accounting and management control system is examined in particular. The thesis assesses the contribution of the concept of management control system and its progressive potential derived from the ability of this concept to describe relevant facts and links in a more suitable way, concluding that the concept of management control system is advantageous in researching the control systems of companies and their information support, because certain aspects of this concept enables to understand to researched issues at a higher qualitative level.
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Controls after line responsibility centres and its information support
Fajtová, Adéla ; Král, Bohumil (advisor) ; Houser, Václav (referee)
Subject of thesis is theoretical description of sphere responsibility controls and its subsequent aplication in information system Business Navigation. The first part is focused on organizational premises of qualitative responsibility controls, next instrumental and informative premises. The result of the thesis is to find out how Business Navigation System fills premises for efficient responsibility controls and to find eventual deficiencies of system.
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