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Survey of the methods of costing of hospitalization
Matějovicová, Ivana ; Šiška, Ladislav (advisor) ; Matyáš, Ondřej (referee)
The thesis, Survey of the methods of costing of hospitalization, deals with the characteristics of the classification system DRG used for costing of hospitalization. The first half of the theoretical part of this work describes the Czech health care in general and specific ways of financing it. We focus on the costs related to the emergency care in hospitals which are classified by the DRG system. The second half of the theoretical part studies the actual principles of costing of hospitalization. The method chosen for this is called Activity Based Costing (ABC). It defines the procedures of costing which are being used in hospitals. At the end, we provide a description of the current and suggested procedures of costing of hospitalization and how they are utilized to set up parameters of the reimbursing mechanism. The practical part of this thesis maps the situation of hospitalization financing in Klatovska nemocnice, a. s. We suggest a new way of financing based on the methodology DRG Restart. Base on the data obtained in Klatovska nemocnice, a. s. we summarize and compare the results of the new method to the current one.
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Customer profitability analysis in a consulting company
Jahoda, Richard ; Matyáš, Ondřej (advisor) ; Šoljaková, Libuše (referee)
The main goal of this master thesis is to implement a system for performing customer profitability analysis in a consulting company. Implementation of the system is based on concepts that are presented in the theoretical part of this thesis. This thesis also contains discussion about the usability of the activity based costing and of the time driven activity based costing. The theoretical part of this thesis contains an explanation of the customer profitability analysis. This part also presents the activity based costing method and also the time driven activity based costing method. Due to the main focus of this thesis, theoretical part also contains an explanation of specifics of performance management in a consulting company. The practical part of this thesis begins with a description of current conditions in the researched company. This is followed by the implementation of the customer profitability analysis system. This thesis is concluded by performing customer profitability analysis in the researched company.
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Management control systems and management style
Štěrbáková, Dominika ; Matyáš, Ondřej (advisor) ; Roun, Vlastimil (referee)
The main concern of this master thesis is in the relation between management control systems and management style. In particular it is the management style called liberating leadership, which is characteristic for so called democratic companies, that is subject of the research. The main goal of this thesis is to examine whether it is possible to establish management control systems in such companies given the principles they are built on. Further question is whether and eventually how this management style should be reflected in management control system. The answer to the latter question is introduced using also the outcomes of survey conducted among the executives of companies that endorse the principles of democratic workplace.
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The use of a business intelligence tool on an example of specific organization
Jurošová, Andrea ; Matyáš, Ondřej (advisor) ; Novotný, Ota (referee)
This Master Thesis deals with the use of modern information technologies in business man-agement, business data processing and measurement of business performance, in order to achieve better management decisions. This thesis aims to: introduce a business intelligence principle and business performance management within a certain designated area, their us-age in management systems and, last but not least, their usage in creation of modern presentation tools, dashboards. The theoretical part of this thesis is divided into three chapters. The first deals with busi-ness intelligence, which not only explains this concept and the basic principles of this tech-nology, but also the importance of quality in processing data. The next chapter describes business performance management. The subchapters provide information about the types of control systems and their performance, balanced scorecard method, and types of indicators to measure performance. The chapter dealing with management applications for decision support describes how the above-mentioned technologies and processes can be used for managerial praxes. The practical part is divided into two chapters. The first chapter provides a suggestion of indicators for measuring the selling performance of retail companies. The second part deals with a selection of indicators for a prototype of a dashboard, which is incorporated into a Competence Center of Retail Analytics.
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Controlling tools in business management
Kajanová, Martina ; Šiška, Ladislav (advisor) ; Matyáš, Ondřej (referee)
The aim of the thesis is to connect business management using strategic and operative controlling tools with theoretical knowledge in the field of controlling. Particular tools were chosen based on the orientation and activity of the given company, in this case a real estate. Strategic tools are applied in order to find opportunities and threats occurring in the real estate market and to analyze strengths and weaknesses of the company. Operative controlling tools are used to monitor in-house profits. The author's own recommendations are presented towards the end of the thesis, as well as some organizational and economic impacts of application of the chosen tools.
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Analysis of customer perspective metrics of Balanced Scorecard in Socialbakers a.s.
Drobná, Kateřina ; Matyáš, Ondřej (advisor) ; Langová, Kateřina (referee)
This thesis deals with application of the customer perspective from Balanced Scorecard and customer relationship management in the selected company Socialbakers a.s. First, this thesis studies theoretical basis of the chosen issue. The second part deals with practical use of customer perspective metrics. The current state of measurement and management in this area in Socialbakers a.s. is described and evaluated. Then knowledge gained from relevant literature is used to suggest improvements for this area.
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Procurement KPIs analysis
Flisníková, Klára ; Matyáš, Ondřej (advisor) ; Wagner, Jaroslav (referee)
The work aims to analyze and deduce subsequent key performance indicators in the Procurement department of the gas transmission company operating in the Czech Republic. In the first part are summarized the theoretical principles concerning procurement processes and performance measurement theories. By combining these two theoretical scopes was created a concept of Balanced Scorecard for Procurement and simultaneously was drawn a process for derivation of the key performance indicators. In the practical part were analyzed current processes in the procurement department and simultaneously were performed external and internal analyses and from the ascertained data was formed the SWOT matrix. Subsequently, the findings from the theoretical part were used and was proceeded accordingly to the pre-defined process in order to identify key performance indicators. In the conclusions were summarized the outputs of the work, the proposed key performance indicators and recommendations were given for successful implementation of the indicators into the process.
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Comparison of selected reporting tools in the context of managerial decision-making
Špičák, David ; Maryška, Miloš (advisor) ; Matyáš, Ondřej (referee)
The aim of the diploma thesis is to design a comparison process for reporting tools with accent on managerial decision-making needs, and to demonstrate its use in practice by comparing two selected reporting tools. Theoretical foundation, on which the thesis is built, is created first. The main accent is put on introducing performance measurement and management and the role, which is played by reporting in relation to it. Reporting itself is subsequently addressed in more detail separately. The theoretical part of the thesis focuses on analysis and synthesis of findings stemming from review of literature, theses dealing with related topics, and scientific articles published electronically. The practical part of the thesis deals with the introduction and utilization of the designed comparison process for reporting tools with respect to the tools' suitability for supporting decision-making. The process was used to compare Tableau Desktop and Eclipse BIRT. Outputs in the form of graphs and dashboards from Tableau Desktop, which - given the chosen criteria and their weights - achieved higher score in comparison to Eclipse BIRT, were used to demonstrate their possible use in the context of decision-making. In the practical part of the thesis comparison is used based on the designed process, defined method of calculating criteria weights and evaluation system. Criteria weights are calculated using Fuller's pairwise comparison method. Generic information shown is based on the analysis and synthesis of related publicly accessible business, economic, marketing and product information. The thesis puts reporting into the context of decision-making process, more specifically into the context of its role within performance measurement and management. The conclusion that can be drawn is that even though there are numerous processes, approaches, methods, disciplines etc. dealing with performance measurement and management, it is reporting that provides the means enabling smoother decision-making. Thanks to reporting it is possible to access large volumes of data and information stored in the source systems, transform them and present them to users in a way which will support their decision-making needs. The contribution of the thesis lies in the creation of a flexible process for reporting tools comparison. The introduced process can be used by any organization dealing with the matter of choosing the most suitable reporting tool from more alternatives. The introduced process enables organizations to use a clearly defined sequence of steps, while at the same time allowing them to choose appropriate parameters best fitting their needs. Thus, the introduced process reflects the fact that priorities and needs of organizations may differ and therefore it is not possible to introduce a set of rigid criteria suiting the needs of all in general.
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Tools of strategic management in AIESEC Praha
Angelovič, Juraj ; Matyáš, Ondřej (advisor) ; Beran, Marek (referee)
The aim of my thesis is to critically evaluate the set of management tools used in the student organization AIESEC Praha. The issues discussed are the organization's mission and strategic management, especially using the system of Balanced Scorecard. Furthermore, terms of critical success factors and key performance indicators are defined and are being investigated in various stages of development of the strategic map of Balanced Scorecard of AIESEC Praha, with emphasis on their annual change, consistency and coherence with other instruments of the organization, its internal development and the development of the external environment. In conclusion I describe a draft of qualitatively better system of management tools of AIESEC Praha with regard to described objectives. Emphasis is also placed on the conditions of usage of the system of management tools and the factors that influence its further development.
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Management information system optimization in specific company
Prchlík, Vladimír ; Matyáš, Ondřej (advisor) ; Boučková, Markéta (referee)
The diploma thesis is concerned with the optimization in selected areas of management information system on the example of a specific company. The aim is to optimize the selected areas of the system, which were selected in collaboration with the company. The result of this work is to design the system of outputs, metrics and key performance indicators. These, through the management information system, inform the user about the performance of the company and enable him to monitor, analyze and manage areas of interest. The main area of interest is assortment of goods reporting from the perspective of company and their branches. Thesis during the optimization of management information system outputs solves seasonality adjustment, improves costing system and behavior of assortment of goods.
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