Návrh a implementace principů měření výkonnosti procesů finanční účtárny

The thesis deals with the subject of process performance measurement in a financial accounting department in the context of outsourcing these processes or their parts. The aim of the thesis is to propose a set of indicators for measuring the performance of financial accounting department in the context of processes in an international telecommunications company with respect to effective measurement, integrity with corporate business processes and meaningful and correct values of these metrics. Firstly, in the theoretical part, the reader is informed about the core processes in a finance accounting department. The reader is informed about the basic terms related to performance measurement, in particular KPI's (definition, implementation, evaluation, meaning ...). Finally, basic concepts associated with outsourcing are explained and the importance of performance indicators in the relationship between the supplier of the accounting services and the customer is outlined. The practical part deals with the design of performance indicators for a finance accounting department of an international telecommunications company. The indicators are designed to reflect the processes in the company. An emphasis is on those processes (or parts thereof) that are provided externally - by a third party provider of accounting services. Each indicator is defined by its description, meaning and method of measurement. If any adjustments to the processes are necessary, these process changes are described. The weaknesses and risks of implementation are indicated in the following section. The results of the individual measurements are presented for a minimum of 6 consecutive months (where it was possible to obtain data retrospectively, the values are calculated for the minimum of 12 months).