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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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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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Corporate Performance Management (CPM) in business organizations
Chvalovská, Jana ; Pour, Jan (advisor) ; Derfler, Václav (referee)
Corporate Performance Management (CPM) is currently one of the most developing branches of informatics due to the fact that it is a tool that allows managers to effectively manage their company and thereby increase its competitiveness in the market. This thesis focuses on the individual elements of the CPM, particularly on the managerial methods, metrics and business processes, which are generally characterized first and then applied to business organizations that operate in the area of retailing. There is also a fourth CPM element - CPM applications, but a detailed description is not covered by this work. The aim of this thesis is mainly to define the basic (core) processes in retailing and describe their characteristics using informatics approaches. Each process is then assigned to managerial methods that can be used in evaluating the performance of these processes and to specific examples of metrics for which appropriate dimensions are further defined. The main contribution of this work is the analysis of processes in the retailing industry, using methods and approaches used in informatics - characteristics such as purpose of the process, events that trigger the process, inputs and outputs of the process and metrics, which are assigned to the corresponding dimensions, are defined for each process.
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KPI management - auto alerting in MS SQL
Vedral, Jakub ; Pour, Jan (advisor) ; Zajíc, Ján (referee)
This diploma thesis deals with the problem of automatic alerting on Microsoft SQL Server 2008 platform. Thesis was elaborated with Clever Decision s.r.o. company which significantly contributed to thesis assignment. Main goal of this thesis is to provide a solution concept for absence of alerting for multidimensional data in Microsoft's product. Alerting is aimed at critical business data -- Key performance indicators - KPIs. KPIs are used to deliver enhanced business performance through Corporate Performance Management concept. These indicators need to be watched frequently. Considering that alerting solution is convenient for watching the data. Solution concept is based on market research of Business Intelligence (BI) platforms which dominates the market. Platforms are examined for their alerting capabilities. Next goal is to provide overall insight to KPI management -- creating, managing, analyzing and monitoring of KPIs. Thesis is divided into three sections. First part creates theoretical background for solution creation and describes the field of KPI management. Second part consists of market research using selected criteria. Third part is aimed at providing the solution concept through web application fixing the absence of alerting on Microsoft SQL Server 2008 platform. This thesis is primarily intended for Clever Decision company but also for various BI experts dealing with alerting problems on BI platforms. Thesis serves also as a theoretical summary of KPI management which is commonly evaded by available technical literature.
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Corporate Performance Management in connection to Business Intelligence applications
Klimko, Jozef ; Pour, Jan (advisor) ; Derfler, Václav (referee)
The bachelor thesis is devoted to the issue of Corporate Performance Management (CPM) as a comprehensive approach to managing performance of the company including processes, metrics, methodologies and technologies. The main aim of the bachelor thesis is to bring out a comprehensive view to the questions of Corporate Performance Management, analyse the market and neccessery parts of CPM. The thesis is based on available literature and internet sources dealing with this topic. The thesis is composed of three basic parts. The first part of the thesis is focused on the definition of the Corporate Performance Management and Business Intelligence. It also defines the basic components necessary to successful implementation of CPM systems and differences between CPM and BI solutions. The second part of the thesis analyses in more detail the necessary components of the implementation of CPM, which includes processes, metrics, methodologies, technologies and basic types of applications needed to support the CPM approach. The third part of the thesis deals with the situation of the CPM suites market based on the Gartner's Magic Quadrant for CPM suites 2007 and 2009 and Forrester's Business Performance Solutions: Clash Of The Titans.
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The Role of Accounting Information in the Management of Financial Performance
Halíř, Zbyněk ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
This thesis is concerned with an evaluation of a role of financial and managerial accounting in the management of financial performance. From the range of criterions, that indicate the development of performance, the profit was chosen. The basic approach of the thesis is the concept of financial performance in the U.S. Generally Accepted Accounting Principles (U.S. GAAP). The diction of U.S. GAAP is compared with the text of International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) and the Czech accounting legislation. In addition, the thesis deals with the concept of financial performance and its role in the performance management system. In conclusion, the theoretical background is confronted with its practical application. The comparison is made with the assistance of the example of financial performance management in the company Škoda Auto, a.s.
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CPM and its effective support in information systems
Čuka, Ondřej ; Novotný, Ota (advisor) ; Maryška, Miloš (referee)
Diplomová práce popisuje moderní koncept řízení Corporate Performance Management a jeho efektivní podporu v informačních systémech organizace. První část práce se věnuje základním principům CPM, vycházejících ze současných manaţerských systémů, a jejich provázanosti na business intelligence technologie. Uvádí procesy, metriky, technologie, metodiky a přístupy, které se v rámci řízení výkonnosti a jeho zavádění v organizaci pouţívají. Druhá část práce se jiţ zabývá reálným projektem implementace řízení výkonnosti ve skupině RWE CZ. Popisuje průběh tohoto projektu a konfrontuje ho s doporučeními, která uvádí teorie. Pro jednotlivé fáze projektu jsou pak odvozeny kritické faktory úspěchu. V závěru práce je navrţena kategorizace těchto faktorů a ke kaţdému z faktorů je uvedeno doporučení pro jeho řešení.
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Balanced Scorecard: Theory and Application in Czech environment
Vítek, Petr ; Revenda, Zbyněk (advisor) ; Doležal, Aleš (referee)
Cílem diplomové práce na téma Balanced Scorecard: Teorie a aplikace v českém prostředí je poskytnout věcně a časově strukturovaný popis zavádění metody Balanced Scorecard do praxe, a to na příkladu českých hypotetických společností, které se rozhodly najmout poradce, aby jim s tímto projektem pomohl. Tento model byl zvolen z následujících důvodů: ? při zavádění Balanced Scorecard do praxe české střední a velké společnosti dávají přednost spolupráci s poradcem, která má charakter projektu; ? projektový přístup k zavádění Balanced Scorecard do praxe krok po kroku je názorný; ? umožňuje rychlou orientaci v dokumentu, což ocení čtenář, kterého některé procesní či věcné projektové kroky nezajímají; ? umožňuje přehledné využití příkladů, kterých bylo hojně použito ke zvýšení názornosti a koherence textu. Aby i čtenář, pro kterého je metoda Balanced Scorecard úplně nová, byl schopen pochopit souvislosti v kapitole aplikační, která naplňuje zvolené cíle diplomové práce, je v první kapitole uveden krátký teoretický výklad tématu Balanced Scorecard. Druhým cílem této diplomové práce je popsat praktické propojení hodnotového pohledu na společnost s konceptem Balanced Scorecard. Je ukázáno, jak lze přehledně propojit hodnotovou mapu společnosti se strategickou mapou a integrovat do nich prvky Balanced Scorecard. Největším přínosem tohoto propojení je: ? jeho názornost, která umožňuje na jednom místě názorně zobrazit tyto tři koncepty; ? ujištění, že společnost při volbě strategického zaměření zvážila všechny typické oblasti tvorby hodnoty; ? znázornění vyladění strategických aktivit společnosti (tj. cíle, měřítka, aktivity k naplnění cílů a propojení na procesy jsou ve vzájemném souladu). Téma zavedení Balanced Scorecard do praxe jsem si vybral nejen pro jeho zajímavost a významnost, ale také protože jsem chtěl propojit své omezené praktické zkušenosti s Balanced Scorecard s teorií a metodikou tak, aby vznikl dokument, podle něhož bude čtenář schopen pochopit význam a použití metody Balanced Scorecard jak v teorii tak především pro praxi.
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