National Repository of Grey Literature 62 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Proposed reward system of employees in selected company
Kabourková, Lucie ; Wagner, Jaroslav (advisor) ; Petera, Petr (referee)
This thesis deals with proposed system of rewards in a specific company that will be used to increase employee motivation and subsequently their economical productivity. Multidisciplinary literary research from fields of productivity measurement, direction of human resources, psychology and positive economy, represents the theoretical level of this Thesis. Practical part then describes selected company, it introduces reader to specific department and explains jobs of employees, and later it proposes and discusses complex reward system. This particular system is designed based on literature and interviews with employees of individual departments. The Thesis analysis possibilities of salary division into fixed and variable parts, it deals with connection of variable parts to specific scales, outlines issues with bonuses as well as other non-financial motivations, such as teambuildings and promotions, that increase employee motivation.
The design of the ABC model on the example of the healthcare facility
Golovkova, Anita ; Wagner, Jaroslav (advisor) ; Šoljaková, Libuše (referee)
The thesis deals with the issue of the formation of the ABC model in healthcare facilities. The aim of this work is the formation of the ABC model on the example of the Infectious Department of the selected teaching hospital. The work is divided into theoretical and practical part. In the framework of the theoretical part are summarised findings from literature review regarding the Activity-Based Costing method and its application in medical organisations. In the practical part are already constructs of the ABC model itself, based on an annual data basis using a procedure adapted to the medical facilities.
The influence of an organizational structure on an economic structure
Vaníková, Lucie ; Matyáš, Ondřej (advisor) ; Wagner, Jaroslav (referee)
The goal of the diploma thesis is to analyse the influence of an organizational structure on an economic structure of an organization. The theoretical part summarises basic features of responsibility accounting and tries to find out whether the economic structure is determined only by the organizational structure or by more features. The case of a change of the particular company´s organizational structure proves the influence of the organizational structure on the economic structure in practical part.
The use of Managerial Accounting tools for reward system and motivation of employees
Snížková, Žaneta ; Wagner, Jaroslav (advisor) ; Fibírová, Jana (referee)
This diploma thesis focuses on Managerial Accounting and its tools and techniques. The main part of it would serve to review whether theoretical principles of Managerial Accounting are efficiently implemented and whether Key Performance Indicators are properly set to fulfil their essential functions to measure, motivate and manage achievement of performance goals. It further investigates Responsibility Accounting, Performance Management and how they influence and impact the reward system and the motivation of employees. This thesis would provide a general overview related to modern techniques such as Management Control Systems, which are nowadays popularly used to coordinate development of human resources, their motivation, assessment and other factors influencing performance. The practical part of this thesis includes analysis of the remuneration system in concrete company, namely Philip Morris ČR a.s. The last chapter also summarizes strengths and weaknesses of the current system and suggests improvements to influence performance and employees motivation more positively and how to prosper from the application of Managerial Accounting tools.
Application of the Balanced Scorecard Method within a Chosen Enterprise
Lužová, Jiřina ; Wagner, Jaroslav (advisor) ; Petera, Petr (referee)
The diploma thesis "Application of the Balanced Scorecard Method within a Chosen Enterprise" deals with the Balanced Scorecard concept from the point of view of its integration in the strategic management of a business establishment. The theoretical-methodological part addresses the topic of business performance strategic management with the use of a Balanced Scorecard method. This part characterises the individual elements of the Balanced Scorecard method, gives reasons for its implementation, outlines the individual perspectives constituting the core framework of this method, describes the proposed implementation of the concept and summarises its limitations and constrictions. The practical part of the diploma thesis applies the findings collected in the theoretical-methodological part to the conditions of the production company Screw & Wire Libčice a.s. As a first step, analyses of the company´s external and internal environments are carried out along with the SWOT analysis. Based on the strategic analysis, the mission, the vision and the strategy of the company are defined. As a next step, the Balanced Scorecard itself is modelled to meet the needs of the particular company. The causal interrelations between the strategic objectives of the individual perspectives are illustrated with the help of a strategy map. Lastly, the diploma thesis comes up with a proposal for the implementation of the Balanced Scorecard concept within the chosen enterprise.
Financial responsibility management of divisionalized companies
Navrátil, Jakub ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
An opening part of the thesis explains the role of responsibility accounting within overall management control system of a company. Individual chapters are focused on the key specific aspects of businesses with a divisionalized organizational structure. A description of principal characteristics related to this type of an organizational structure is followed by a detailed explanation of various types of responsibility centers. A subsequent chapter deals with bookkeeping aspects of responsibility accounting as well as with transfer prices. A theoretical part is concluded after a comprehensive analysis of a characteristic features related to responsibility centers' financial management on different levels of a corporate's hierarchy. An application part of the thesis is based on an assessment of responsibility accounting environment within a chosen responsibility center inside a real divisionalized corporation.
Comparison of the Management Accounting and Controlling Practices in the People’s Republic of China and Germany
Häuser, Florian ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.
Designing Performance Measurement System for Strategic Optimize-Sourcing Function in the Professional Services Firm
Mysin, Roman ; Wagner, Jaroslav (advisor) ; Matyáš, Ondřej (referee)
The development and application of performance measurement systems for a purchasing function within a professional service company possesses a great challenge for both practitioners and academics. Despite the increasing popularity of this topic, the systems that are currently developed are rarely adequate to be applicable at the business-unit level. Furthermore, the existing productivity measures are predominantly designed to measure performance in industries where the inputs and outputs are both tangible and standardized items. Intangible and non-quantifiable factors of production cannot be reliably measured by manufacturing performance methodologies. Consequently, purchasing professionals seek tools to accurately track purchasing performances and connect it to given business strategies and objectives. This paper aims to develop a design of the performance measurement system that can be applicable onto the optimize-sourcing department of the selected firm of this study. The first section of the paper outlines key performance measurement concepts and establishes a theoretical framework that supports the following research. Subsequent questionnaires and interviews that were conducted with vital stakeholders reveal the flaws of the current performance measurement system. Conclusions derived from the interviews and questionnaires support the findings of extensive literature reviews. In the following chapters, the paper focuses on the development of the new model that overcomes limitations of the model in use. The thesis also lists additional recommendations on the implementation phase of the new model. In the final section, this paper emphasizes the limitations of the proposed model and describes potential challenges related to the implementation phase.
Měření výkonnosti veřejných muzeí umění
Prokůpek, Marek ; Riedlbauch, Václav (advisor) ; Machek, Ondřej (referee) ; Wagner, Jaroslav (referee)
The issue of the economics of cultural institutions, their economic impact, and measurement of their performance has been paid systematic attention basically only in the past few years. PhD thesis analyses the methods of performance measurement in public art museums and creates economic models. Aim of my thesis is also to create a model for museum managers to measure the performance. Nowadays it is almost necessary to integrate performance measurement system in organization´s strategy decision making. The museum managers feel the pressure to prove that their organization is performing well by various stakeholders and we perceive the idea that multidimensional performance measures could fill the informational gap concerning performance, quality, and the artistic value of cultural programs. The mixed research method was employed in this research. Qualitative data was obtained from the questionnaire and interviews. Quantitative data was obtained from the questionnaire, annual reports and reports of The National Information and Consulting Centre for Culture (NIPOS). The aim of this study is to propose a comprehensive multidimensional model to assess art museum activities. This model takes into account the scope and character of museum´s mission. This model consists of implementation of Data Envelopment Analysis into Balanced Scorecard.
Issues of overhead costs management in a particular company
Vaňková, Andrea ; Boučková, Markéta (advisor) ; Wagner, Jaroslav (referee)
The subject of this Bachelors thesis Issues of overhead costs management in a particular company is the analysis of overhead costs management methods. It consists of the theoretical part, that includes important definitions, and practical part, which is fundamental. It describes the approaches to the overhead costs management in the company ABC Rumburk, s. r. o. Moreover, it contains a comparison of the theoretical and practical knowledge, assessment of the situation and there are given suggestions for improvement.

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