Postavení controllingu v řízení podnikatelského subjektu
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Tato diplomová práce se zabývá postavením controllingu ve společnosti Preciosa, a. s. Práce je rozdělena do dvou ucelených částí, část teoretickou a část praktickou. První část diplomové práce se věnuje teoretickému popisu problematiky controllingu. Dále je v práci charakterizován model strategického řízení Balanced Scorecard, který je v rámci controllingu využíván ke zvyšování výkonnosti podniku. Cílem této části bylo zmapovat teoretické poznatky významných autorů. Jsou zde popsány základní pojmy z oblasti controllingu, jeho cíle, nástroje a zařazení v organizační struktuře podniku. Dále jsou zde zmíněny teoretické informace o modelu Balanced scorecard, o jeho smyslu, zavedení a přínosech pro společnost. V praktické části je nejprve představena společnost Preciosa a. s., její organizační struktura, strategie, mise, vize a cíle. Následuje popis controllingové činnosti v podniku Preciosa, a. s., její historie, postavení v podnikové struktuře, náplň práce controllera. V neposlední řadě jsou zde zmíněny nedostatky fungování controllingové činnosti v Preciose, a. s. Další část diplomové práce je věnovaná systému Balanced Scorecard (BSC) v podniku Preciosa, a. s. a zabývá se důvody pro implementaci Balanced Scorecardu, procesem jeho zavádění, popisem informačních systémů využívaných pro BSC a odhalením jeho nedostatků. Na závěr jsou doporučeny kroky ke zlepšení fungování controllingové činnosti a modelu Balanced Scorecard v podniku Preciosa, a. s.
This thesis concerns itself with the character of controlling at the company Preciosa, a. s. The work is divided into two comprehensive parts, a theoretical part and a practical one. The first part is dedicated to a theoretical description of controlling problematics. It includes a characterization of the Balanced Scorecard, a strategic direction model used in controlling to enhance business performance. The goal of this part was to map out the theoretical findings of eminent authors. It describes fundamental terms from the sphere of controlling, along with its objectives, tools, and its position in the organizational structure of a business. It further includes theoretical information about the Balanced Scorecard model, its purpose, implementation, and the resulting benefits it brings to society.The practical part begins with an introduction to Preciosa a. s., its organizational structure, strategy, mission, vision, and goals. Subsequently, a description of controlling activities within the company details their history, establishes their standing in the business structure, and defines the content of a controller's work. Deficiencies in controlling functionality at Preciosa a. s. are then pointed out. Another part of the thesis deals with the Balanced Scorecard (BSC) system in Preciosa a. s., outlining reasons for its implementation, its process of introduction, a description of the information systems used for BSC, and a revealing of its inadequacies. Finally, recommended steps are outlined to improve the functioning of controlling activities and the Balanced Scorecard model in the case of Preciosa, a.s.
This thesis concerns itself with the character of controlling at the company Preciosa, a. s. The work is divided into two comprehensive parts, a theoretical part and a practical one. The first part is dedicated to a theoretical description of controlling problematics. It includes a characterization of the Balanced Scorecard, a strategic direction model used in controlling to enhance business performance. The goal of this part was to map out the theoretical findings of eminent authors. It describes fundamental terms from the sphere of controlling, along with its objectives, tools, and its position in the organizational structure of a business. It further includes theoretical information about the Balanced Scorecard model, its purpose, implementation, and the resulting benefits it brings to society.The practical part begins with an introduction to Preciosa a. s., its organizational structure, strategy, mission, vision, and goals. Subsequently, a description of controlling activities within the company details their history, establishes their standing in the business structure, and defines the content of a controller's work. Deficiencies in controlling functionality at Preciosa a. s. are then pointed out. Another part of the thesis deals with the Balanced Scorecard (BSC) system in Preciosa a. s., outlining reasons for its implementation, its process of introduction, a description of the information systems used for BSC, and a revealing of its inadequacies. Finally, recommended steps are outlined to improve the functioning of controlling activities and the Balanced Scorecard model in the case of Preciosa, a.s.
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Contorolling, controller, nástroje controllingu, řízení, Balanced Scorecard, měření výkonosti podniku, interní a externí audit, reporting, plánování, Controlling, controller, controlling tools, direction, Balanced Scorecard, business performance measurement, internal and external audit, reporting, planning