The Balanced Score Card as a tool for performance management: A case study of the Coca Cola Company

Název práce: The Balanced Score Card as a Tool for Performance Management: A Case Study of the Coca – Cola Company
Autor(ka) práce: Petrova, Elena
Typ práce: Diploma thesis
Vedoucí práce: Wagner, Jaroslav
Oponenti práce: Matyáš, Ondřej
Jazyk práce: English
Abstrakt:
Performance measurement and management has been widely explored by academics and practitioners through history and indisputably is a popular topic for management control. Nevertheless, the evolution of the performance measurement field is a circular iterative process and new questions keep appearing, exceptionally the ones related to performance measurement implementation processes and their effectiveness. In the theoretical part this master thesis analyzes the evolution of performance measurement and management, their role and issues that are faced by corporations. Furthermore, the balanced scorecard will be analyzed as the most discussed performance measurement framework in management accounting literature and compared to a newly developed performance measurement system that has recently become also popular for its simplicity and effective goal-setting mechanism. In the practical part this Master thesis through a qualitative study analyses the way of implementation and effectiveness of a newly adopted performance measurement system in a case company which will be compared to the recommended theories found in literature. Finally, based on the theoretical and practical research a recommendation will be offered to the case company for further improvement.
Klíčová slova: Performance Measurement; Balanced Scorecard; Performance Measures
Název práce: The Balanced Score Card as a tool for performance management: A case study of the Coca Cola Company
Autor(ka) práce: Petrova, Elena
Typ práce: Diplomová práce
Vedoucí práce: Wagner, Jaroslav
Oponenti práce: Matyáš, Ondřej
Jazyk práce: English
Abstrakt:
Performance measurement and management has been widely explored by academics and practitioners through history and indisputably is a popular topic for management control. Nevertheless, the evolution of the performance measurement field is a circular iterative process and new questions keep appearing, exceptionally the ones related to performance measurement implementation processes and their effectiveness. In the theoretical part this master thesis analyzes the evolution of performance measurement and management, their role and issues that are faced by corporations. Furthermore, the balanced scorecard will be analyzed as the most discussed performance measurement framework in management accounting literature and compared to a newly developed performance measurement system that has recently become also popular for its simplicity and effective goal-setting mechanism. In the practical part this Master thesis through a qualitative study analyses the way of implementation and effectiveness of a newly adopted performance measurement system in a case company which will be compared to the recommended theories found in literature. Finally, based on the theoretical and practical research a recommendation will be offered to the case company for further improvement.
Klíčová slova: Balanced Scorecard; Performance Measurement; Performance Measures

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: 28. 11. 2019
Datum podání práce: 26. 5. 2020
Datum obhajoby: 10. 6. 2020
Identifikátor v systému InSIS: https://insis.vse.cz/zp/71797/podrobnosti

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