Strategy execution in State corporations: implementation of BSC and KPI
Název práce: | Strategy execution in State corporations: implementation of BSC and KPI |
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Autor(ka) práce: | Sharkov, Zakhar |
Typ práce: | Diploma thesis |
Vedoucí práce: | Wagner, Jaroslav |
Oponenti práce: | Matyáš, Ondřej |
Jazyk práce: | English |
Abstrakt: | The increasing competitiveness of modern economies urgently requires their significant dynamism, high adaptability to changing external conditions, susceptibility to various forms of innovation, scientific and technological progress. This fully applies to all elements of the economy, among which there is a special place captured by nonprofit organizations (NPOs). State corporations can be regarded as separate precedents of advanced approaches for creating and expanding the activities of NPOs and, at the same time, as of development institutions that contribute to an increase in the effectiveness of the implementation of state programs by means of long-term priority projects, as well as the performance of certain state functions.This paper aims to analyze how financial and non-financial performance measures fit together in state corporations considering BSC and KPI approaches. The paper is divided into theoretical and practical parts. The theoretical part makes it possible to form general knowledge about the activities of NPOs and about the features associated with their performance in the process of executing their strategies. In the second part, Russian state corporations that are functioning today are analyzed in terms of their business models and development strategies, performance measurement systems, as well as the quality and completeness of their annual reports. |
Klíčová slova: | Performance Management; Strategy; State Corporations; Management Accounting |
Název práce: | Strategy execution in State corporations: implementation of BSC and KPI |
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Autor(ka) práce: | Sharkov, Zakhar |
Typ práce: | Diplomová práce |
Vedoucí práce: | Wagner, Jaroslav |
Oponenti práce: | Matyáš, Ondřej |
Jazyk práce: | English |
Abstrakt: | The increasing competitiveness of modern economies urgently requires their significant dynamism, high adaptability to changing external conditions, susceptibility to various forms of innovation, scientific and technological progress. This fully applies to all elements of the economy, among which there is a special place captured by nonprofit organizations (NPOs). State corporations can be regarded as separate precedents of advanced approaches for creating and expanding the activities of NPOs and, at the same time, as of development institutions that contribute to an increase in the effectiveness of the implementation of state programs by means of long-term priority projects, as well as the performance of certain state functions.This paper aims to analyze how financial and non-financial performance measures fit together in state corporations considering BSC and KPI approaches. The paper is divided into theoretical and practical parts. The theoretical part makes it possible to form general knowledge about the activities of NPOs and about the features associated with their performance in the process of executing their strategies. In the second part, Russian state corporations that are functioning today are analyzed in terms of their business models and development strategies, performance measurement systems, as well as the quality and completeness of their annual reports. |
Klíčová slova: | Performance Management; Strategy; State Corporations; Management Accounting |
Informace o studiu
Studijní program / obor: | Finance and Accounting |
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Typ studijního programu: | Magisterský studijní program |
Přidělovaná hodnost: | Ing. |
Instituce přidělující hodnost: | Vysoká škola ekonomická v Praze |
Fakulta: | Fakulta financí a účetnictví |
Katedra: | Katedra manažerského účetnictví |
Informace o odevzdání a obhajobě
Datum zadání práce: | 26. 11. 2018 |
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Datum podání práce: | 20. 5. 2019 |
Datum obhajoby: | 11. 6. 2019 |
Identifikátor v systému InSIS: | https://insis.vse.cz/zp/67852/podrobnosti |