Czech

5

Students will have a clear idea of modern methods of measuring the company efficiency, including most frequently used systems of efficiency measurement. They will acquire the basic skills necessary for evaluation and comparison of efficiency of companies and they will be able to take an active part in realization of projects concerning implementation of company efficiency measurement systems.

Solution of equations and working out function graphs, knowledge of account sheets, cost accounting, cost calculation, financial analysis methods, fundamentals of organization and managerial functions within the company.

Not applicable.

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

Conditions for awarding the course-unit credit:
1. Successful completion of the continuous test – max. 15 points.
2. Successful completion of a credit test – max assessment: 35 points in due term, 30 points in resit test.
3. Successful elaboration of semester work in pre-set deadline. Maximum 50 points for handing over in the deadline max 40 points for late handing over.
4. Total number of points for awarding the course-unit credit has to be higher than 60.

Students with an approved individual study plan (hereinafter ISP) will receive credit for a well-developed theoretical semester work. Students with an ISP email contact the subject guarantor, who determines the focus of the semester work.

Conditions for passing an exam: Knowledge of taught topics and its practical application.
Form of examination: Combined – a written test and an oral examination if necessary.

Topics of lectures are the following:
1. Development of basic approaches towards measuring of company efficiency.
2. Comparison of company efficiency (fundamentals of benchmarking).
3. Balanced Scorecard System.
4. Measurement of the financial efficiency of the company.
5. Measurement of the efficiency in the field of customers and the markets.
6. Measurement of the internal processes efficiency.
7. Measurement of the efficiency in the field of learning and growth.
8. Questions related to the interconnection of the measuring index system with the company strategy.
9. EFQM Model Excellence – principles and methods of implementation.
10. Models Malcolm Baldrig and T. Conti.
11. Self-assessments of company efficiency - diagnostic process.
12. Programmes for implementation of company efficiency measuring systems.

Not applicable.

The main objective of the course is to provide students with the theoretical foundations and methodology necessary for the evaluation and comparison of companies efficiency. This requires mastering modern methods of the company efficiency measurement, including questions related to the most frequently used systems for efficiency measurement. Students should also understand questions with respect to the interconnection of the index measuring systems with the company strategy and to master methodical procedure of the implementation of the efficiency measuring systems.

Control of results of independent work on assigned tasks. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.

Not applicable.

Not applicable.

SOLAŘ J., BARTOŠ V. Rozbor výkonnosti firmy. 3.vydání Brno: VUT Brno, Fakulta podnikatelská, 2006, 163 s. ISBN 80-214-3325-6.
KAPLAN,R.S. – NORTON,D.P. Balanced scorecard. Praha, Management Press 2000. 267 s. ISBN 80-7261-032-5.
PAVELKOVÁ, D., KNÁPKOVÁ, A. Výkonnost podniku z pohledu finančního manažera. 2. aktualizované a doplněné vydání. Praha: Linde, s.r.o., 2009. 333 s. ISBN 978-80-86131-85-6
HORVÁTH & PARTNERS Balanced Scorecard v praxi. 1.vydání Praha, Profess Consulting s.r.o. 2002. 386s. ISBN 80-7259-018-9.
NENADÁL J., Měření v systémech managementu jakosti. 2.vydání Praha, Management Press, 2004. 335 s. ISBN 80-7261-110-0.

Not applicable.

13 hours, compulsory

The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).