The Balanced Score Card as a Tool for Performance Management: A Case Study of the Coca – Cola Company

Thesis title: The Balanced Score Card as a Tool for Performance Management: A Case Study of the Coca – Cola Company
Author: Petrova, Elena
Thesis type: Diploma thesis
Supervisor: Wagner, Jaroslav
Opponents: Matyáš, Ondřej
Thesis language: English
Abstract:
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.
Keywords: Performance Measurement; Balanced Scorecard; Performance Measures
Thesis title: The Balanced Score Card as a tool for performance management: A case study of the Coca Cola Company
Author: Petrova, Elena
Thesis type: Diplomová práce
Supervisor: Wagner, Jaroslav
Opponents: Matyáš, Ondřej
Thesis language: English
Abstract:
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.
Keywords: Balanced Scorecard; Performance Measurement; Performance Measures

Information about study

Study programme: Finance and Accounting
Type of study programme: Magisterský studijní program
Assigned degree: Ing.
Institutions assigning academic degree: Vysoká škola ekonomická v Praze
Faculty: Faculty of Finance and Accounting
Department: Department of Managerial Accounting

Information on submission and defense

Date of assignment: 28. 11. 2019
Date of submission: 26. 5. 2020
Date of defense: 10. 6. 2020
Identifier in the InSIS system: https://insis.vse.cz/zp/71797/podrobnosti

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