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Classification of IT Products and Services Designed to Manage Corporate Performance Management
Svarovský, Jiří ; Honza, Dalibor (referee) ; Sodomka, Petr (advisor)
This bachelor thesis is concentrated on general description of Corporate Performance management (CPM). It explains important theoretical terms, describes concept and possibilities of use these tools and it is focused on explanation why are them helpful and how to use them. In next part is analysis of present CPM solutions. A research of the seven most important solutions on Czech market has been written, and there is a part about their differences, advantages and disadvantages. In the end is written about practical use of this concept in two large organizations. First is middle sized factory and second is international corporation which works in ICT.
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Classification of IT Products and Services Designed to Manage Corporate Performance Management
Svarovský, Jiří ; Honza, Dalibor (referee) ; Sodomka, Petr (advisor)
This bachelor thesis is concentrated on general description of Corporate Performance management (CPM). It explains important theoretical terms, describes concept and possibilities of use these tools and it is focused on explanation why are them helpful and how to use them. In next part is analysis of present CPM solutions. A research of the seven most important solutions on Czech market has been written, and there is a part about their differences, advantages and disadvantages. In the end is written about practical use of this concept in two large organizations. First is middle sized factory and second is international corporation which works in ICT.
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Strategic Cost Management
Boučková, Markéta ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.
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