Strategy execution in State corporations: implementation of BSC and KPI

Název práce: Strategy execution in State corporations: implementation of BSC and KPI
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
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
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
Datum podání práce: 20. 5. 2019
Datum obhajoby: 11. 6. 2019
Identifikátor v systému InSIS: https://insis.vse.cz/zp/67852/podrobnosti

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