Analysis of company´s capability
FP-rvpPAcad. 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.
Recommended optional programme components
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. (CS)
KAPLAN,R.S. – NORTON,D.P. Balanced scorecard. Praha, Management Press 2000. 267 s. ISBN 80-7261-032-5. (CS)
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 (CS)
HORVÁTH & PARTNERS Balanced Scorecard v praxi. 1.vydání Praha, Profess Consulting s.r.o. 2002. 386s. ISBN 80-7259-018-9. (CS)
NENADÁL J., Měření v systémech managementu jakosti. 2.vydání Praha, Management Press, 2004. 335 s. ISBN 80-7261-110-0. (CS)
Planned learning activities and teaching methods
The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.
Assesment methods and criteria linked to learning outcomes
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.
Language of instruction
Topics of lectures are the following:
- Development of basic approaches towards measuring of company efficiency
- Comparison of company 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 of the efficiency in the field of learning and growth.
- Questions related to the interconnection of the measuring index system with the
- EFQM Model Excellence – principles and methods of implementation.
- Models Malcolm Baldrig and T. Conti.
- Self-assessments of company efficiency - diagnostic process.
- Programmes for implementation of company efficiency measuring systems.
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. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.
Classification of course in study plans
- Programme MGR-IM Master's, 1. year of study, winter semester, 5 credits, compulsory-optional
- Programme MGR-UFRP Master's, 2. year of study, winter semester, 5 credits, compulsory
- Programme MGR Master's
branch MGR-UFRP-D , 2. year of study, winter semester, 5 credits, compulsory
branch MGR-ŘEP , 2. year of study, winter semester, 5 credits, compulsory
branch MGR-PFO , 2. year of study, winter semester, 5 credits, compulsory
- Programme MGR-IM Master's, 2. year of study, winter semester, 5 credits, compulsory-optional
- Programme MGR-MEO Master's, 2. year of study, winter semester, 5 credits, compulsory-optional
- Programme MGR-SRP Master's, 2. year of study, winter semester, 5 credits, compulsory