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Motivational functions of management control system
Hajná, Kateřina ; Stránský, Jakub (advisor) ; Roun, Vlastimil (referee)
This thesis deals with management control system and its motivational functions. The theoretical part of the thesis describes the management control system and liability management. The following part contains a description of the banking sector, which the company Česká spořitelna, a.s. operates in. The banking sector is a very specific business environment, that may affect the management of the employees in the company and selling their products. The practical part contains a description of management control system at Česká spořitelna, a.s. This is mainly a description of the remuneration and motivation of employees and its comparation with theoretical knowledge of management control systém and liability management.
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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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Motivational functions of management control system
Chroust, Petr ; Stránský, Jakub (advisor) ; Matyáš, Ondřej (referee)
This thesis deals with management control system and its motivational function. The theoretical part of the thesis briefly describes the management control system and its elements. It is mainly focused on the results controls. The main goal of the practical part of the thesis is the description of the incentive compensation system design in the company Klatovské zdraví, a.s. The compensation system is compared with the typical examples of the results controls mentioned in the professional literature. The advantages and problems connected with the implementation of the system are mentioned, as well. The practical part contains the description of the main features of the company's business environment (sale of pharmaceuticals), because selling these goods and human resource management in this branch underlies the notable government regulation, which affects the design and function of the results controls in the above mentioned firm.
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