Course detail

Analysis of company´s capability

FP-rvpPAcad. year: 2025/2026

The course focuses on the following topics: Development of fundamental approaches to the efficiency of the company. Comparison of company performance efficiency (fundamentals of benchmarking). Balanced Scorecard System. Measurement of the financial efficiency of the company. Measurement of the efficiency in the field of customers and the markets. Measurement of the internal processes efficiency. Measurement in the field of resource potential of the company. Questions related to the interconnection of the measuring index system with the company strategy. Possibility to apply the EFQM Model Excellence when evaluating the efficiency and comparing the companies. Methodical approach to the implementation of company efficiency measuring systems.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

doc. Ing. Vojtěch Bartoš, Ph.D.

Department

Institute of Finances (ÚF)

Entry knowledge

Solution of equations and working out function graphs, knowledge of account sheets, cost accounting, cost calculation, financial analysis methods, fundamentals of organization and managerial functions within the company.

Rules for evaluation and completion of the course

Conditions for awarding the course-unit credit:
1. Successful completion of a credit test – max assessment: 40 points in due term, 35 points in resit test.
2. Successful elaboration of semester work in pre-set deadline. Maximum 60 points for handing over in the deadline max 50 points for late handing over.
3. Total number of points for awarding the course-unit credit has to be higher than 60.

Students with an approved individual study plan (hereinafter ISP) will receive credit for a well-developed theoretical semester work. Students with an ISP email contact the subject guarantor, who determines the focus of the semester work.

Conditions for passing an exam: Knowledge of taught topics and its practical application.
Form of examination: Combined – a written test and an oral examination if necessary.


Control of results of independent work on assigned tasks. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.

Aims

The main objective of the course is to provide students with the theoretical foundations and methodology necessary for the evaluation and comparison of companies efficiency. This requires mastering modern methods of the company efficiency measurement, including questions related to the most frequently used systems for efficiency measurement. Students should also understand questions with respect to the interconnection of the index measuring systems with the company strategy and to master methodical procedure of the implementation of the efficiency measuring systems.

Students will have a clear idea of modern methods of measuring the company efficiency, including most frequently used systems of efficiency measurement. They will acquire the skills necessary for evaluation and comparison of efficiency of companies and they will be able to take an active part in realization of projects concerning implementation of company efficiency measurement systems.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

HORVÁTH & PARTNERS Balanced Scorecard v praxi. 1.vydání Praha, Profess Consulting s.r.o. 2002. 386s. ISBN 80-7259-018-9. (CS)
KAPLAN, R. S. a D. P. NORTON. Efektivní systém řízení strategie. Nový nástroj zvyšování výkonnosti a vytváření konkurenční výhody. 1. vydání Praha: Management Press 2010. 325 s. ISBN 978-80-7261-203-1. (CS)
NENADÁL J., Měření v systémech managementu jakosti. 2.vydání Praha, Management Press, 2004. 335 s. ISBN 80-7261-110-0. (CS)
PAVELKOVÁ, D., KNÁPKOVÁ, A. Výkonnost podniku z pohledu finančního manažera. 2. aktualizované a doplněné vydání. Praha: Linde, s.r.o., 2009. 333 s. ISBN 978-80-86131-85-6 (CS)
NENADÁL J., D. VYKYDAL a P. HALFAROVÁ. Benchmarking – mýty a skutečnost. 1. vydání Praha, Management Press, 2011. 265 s. ISBN 978-80-7261-224-6. (CS)
TÖPFER, A. a kol. Six Sigma, Koncepce a příklady pro řízení bez chyb. 1. vyd. Brno: Computer Press, 2008. 508 s. ISBN 978-80-251-1766-8. (CS)
SOLAŘ J., BARTOŠ V. Rozbor výkonnosti firmy. 3.vydání Brno: VUT Brno, Fakulta podnikatelská, 2006, 163 s. ISBN 80-214-3325-6. (CS)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme MGR-IM Master's 2 year of study, winter semester, compulsory-optional
  • Programme MGR-MEO Master's 2 year of study, winter semester, compulsory-optional
  • Programme MGR-SRP Master's 2 year of study, winter semester, compulsory
  • Programme MGR-UFRP Master's 2 year of study, winter semester, compulsory

  • Programme RRTES_P Master's

    specialization RRES , 2 year of study, winter semester, compulsory-optional

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.

Syllabus

Topics of lectures are the following:
- Development of basic approaches towards measuring of company efficiency
- Comparison of company efficiency (fundamentals of benchmarking).
- Balanced Scorecard System. Measurement of the financial efficiency of the company.
- Measurement of the efficiency in the field of customers and the markets.
- Measurement of the internal processes efficiency.
- Measurement of the efficiency in the field of learning and growth.
- Questions related to the interconnection of the measuring index system with the company strategy.
- EFQM Model Excellence – principles and methods of implementation.
- Models Malcolm Baldrig and T. Conti.
- Self-assessments of company efficiency - diagnostic process.
- Programmes for implementation of company efficiency measuring systems.

Exercise

13 hod., compulsory

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.

Syllabus

The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).