Course detail

Analysis of company´s capability

FP-rvpKAcad. year: 2020/2021

The course focuses on the following topics: Development of fundamental approaches to the efficiency of the company. Comparison of company performance efficiency (fundamentals of benchmarking). Balanced Scorecard System. Measurement of the financial efficiency of the company. Measurement of the efficiency in the field of customers and the markets. Measurement of the internal processes efficiency. Measurement in the field of resource potential of the company. Questions related to the interconnection of the measuring index system with the company strategy. Possibility to apply the EFQM Model Excellence when evaluating the efficiency and comparing the companies. Methodical approach to the implementation of company efficiency measuring systems.

Learning outcomes of the course unit

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.

Recommended optional programme components

Not applicable.

Recommended or required reading

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.

Planned learning activities and teaching methods

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions.

Assesment methods and criteria linked to learning outcomes

Conditions for exam participation:
Successfull elaboration and presentation of semestral work according given requirements in pre-set deadline.
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.

Language of instruction


Work placements

Not applicable.

Course curriculum

Topics are as follows:
- Development of basic approaches to measuring business performance.
- Comparing the performance of firms - the basics of benchmarking.
- The Balanced Scorecard.
- Measurement of financial performance.
- Measuring the performance of the business areas.
- Measuring the performance of internal processes.
- Measurement of performance in terms of development potential.
- The issue of interconnection Arrow system with the company strategy.
- EFQM Excellence Model - principles and methods of implementation.
- Model Malcolm Baldrige and T. Conti.
- Self-assessment of business performance - a diagnostic approach.
- Software implementation of performance measurement systems businesses.


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

Specification of controlled education, way of implementation and compensation for absences

Control of results of independent work on assigned tasks.

Classification of course in study plans

  • Programme MGR-UFRP-KS Master's, 2. year of study, winter semester, 5 credits, compulsory

  • Programme MGR-KS Master's

    branch MGR-UFRP-KS-D , 2. year of study, winter semester, 5 credits, compulsory
    branch MGR-ŘEP-KS , 2. year of study, winter semester, 5 credits, compulsory
    branch MGR-PFO-KS , 2. year of study, winter semester, 5 credits, compulsory

  • Programme MGR-IM-KS Master's, 2. year of study, winter semester, 5 credits, compulsory-optional
  • Programme MGR-SRP-KS Master's, 2. year of study, winter semester, 5 credits, compulsory

Type of course unit


Guided consultation in combined form of studies

16 hours, optionally

Teacher / Lecturer