Controlling a jeho postavení v řízení ve vybraném podniku
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Cílem této diplomové práce je navrhnout na principu finanční a ekonomické analýzy podniku M - SILNICE a.s. v období mezi lety 2016 až 2019 vhodný způsob implementace controllingu do podnikového systému řízení. Ke splnění stanoveného cíle jsou vytvořené analýzy, které popisují situaci v podniku a identifikují požadavky, jež by měly být v rámci podniku na controlling kladeny. Teoretická část práce zahrnuje deskripci pojmu controlling, jeho úloh a možné začlenění v rámci organizační struktury. Dále se tato část zaměřuje na strategický a operativní controlling a jejich vybrané nástroje. Závěr teoretické části se zabývá charakteristikou finančního controllingu. V praktické části jsou vytvořeny analýzy, jejichž výsledkem je poté nejen implementace controllingu do systému řízení v podniku, ale i vymezení činností, jež je zapotřebí na úrovni controllingu vykonávat. Tvorba pravidelného reportingu, zhodnocení jednotlivých finančních ukazatelů může podniku značně přispět k zefektivnění finančního řízení a přispívat také k ekonomické stabilitě. Součástí této části je ekonomická stránka spojená se začleněním controllingu v podniku a vymezení hlavních rizik a přínosů s tím souvisejících. Závěr definuje návrhy a doporučení vyplývajících z analýz.
Controlling and its Position in Management of the Selected CompanyThe goal of this diploma thesis is to design, on the principle of financial and economic analysis of the company M - SILNICE a.s. in the period between 2016 and 2019, a suitable way of implementing controlling into the corporate management system. To achieve the set goal, there are created analyses that describe the situation in the company and also identify the requirements that should be placed on controlling within the company. The theoretical part of the thesis includes a description of the concept of controlling, its tasks and possible integration within the organizational structure. Furthermore, this part focuses on strategic and operational controlling and their selected tools. The conclusion of the theoretical part deals with the characteristics of financial controlling. In the practical part, analyses are created, the result of which is then not only the implementation of controlling into the management system in the company, but also the definition of activities that need to be performed at the level of controlling. The creation of regular reporting, the evaluation of individual financial indicators can significantly contribute to the company's efficiency of financial management and also contribute to economic stability. Part of this section is the economic side associated with the integration of controlling in the company and the definition of the main risks and benefits related to it. The conclusion of the master thesis defines the proposals and recommendations resulting from the analyses.
Controlling and its Position in Management of the Selected CompanyThe goal of this diploma thesis is to design, on the principle of financial and economic analysis of the company M - SILNICE a.s. in the period between 2016 and 2019, a suitable way of implementing controlling into the corporate management system. To achieve the set goal, there are created analyses that describe the situation in the company and also identify the requirements that should be placed on controlling within the company. The theoretical part of the thesis includes a description of the concept of controlling, its tasks and possible integration within the organizational structure. Furthermore, this part focuses on strategic and operational controlling and their selected tools. The conclusion of the theoretical part deals with the characteristics of financial controlling. In the practical part, analyses are created, the result of which is then not only the implementation of controlling into the management system in the company, but also the definition of activities that need to be performed at the level of controlling. The creation of regular reporting, the evaluation of individual financial indicators can significantly contribute to the company's efficiency of financial management and also contribute to economic stability. Part of this section is the economic side associated with the integration of controlling in the company and the definition of the main risks and benefits related to it. The conclusion of the master thesis defines the proposals and recommendations resulting from the analyses.
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Controlling, controller, operativní a strategický controlling, finanční controlling, finanční analýza, reporting, Controlling, controller, strategic controlling, operational controlling, financial controlling, financial analysis, reporting