In the present day planning and budgeting is a vital and an irreplaceable instrument for managers. Through planning and budgeting they control management and development of a company. Planning and budgeting no longer is a competitive advantage, but has become a necessary condition for an efficiently run company. Increasing complexity of the environment impacts the requirements for planning and budgeting -- the need to be more complex, the need to include more relations and more specifications. Company's reaction to these demands is usually an implementation of special tools that allow the company to accomplish these requirements. Although, implementation of these instruments along with planning and budgeting generally troubles many companies, some are already looking for new ways to further develop planning; better said budgeting. Today companies are believed to receive a competitive advantage from compiling consolidated budgets for a business unit that is to say from the possibility to budget a business unit as a whole. The main purpose of this research paper is to develop a methodology for budgeting a business unit and its technology support. This methodology due to its newness of this issue has not yet been defined. Reaching the set goal depends on completion of predefined sub goals. The main content of sub goals, as defined in literature and based on my own experience with planning and budget analysis, is to describe this issue and thus enable the reader to understand and be able to implement this methodology on the job. The text of this research paper is divided into five chapters. In the first chapter the reader is introduced to the issue of planning, and learns about the goals, results and conceptual solutions of this paper. The second chapter is dedicated to the issue of planning and budgeting -- it explains its importance, analyzes its functions and aspects that are influenced by it. The third chapter ties back to the general definitions of budgeting from the second chapter and provides further details. This chapter identifies and describes techniques of compiling budgets, the techniques' strengths and weaknesses. The chapter describes the most common shortfalls of budgeting and its solutions; also, outlines the best budgeting practices. The fourth chapter stems from chapter two and three -- following the issue in which the reader is introduced to the characteristics of budgeting for a business unit, and moreover defines the methodology presumption and the methodology itself. The end of the chapter evaluates the results of the execution of the presumed methodology and its usability on the job. The fifth chapter summarizes the conclusions and the level of success on execution of this paper. Keywords: Planning, Budgeting, Budgeting Techniques, Consolidation, Business Unit, Corporate Performance Management (CPM), Best Practices.

This diploma thesis is focused on designing a prototype Business Intelligence solution for a company operating in financial markets. The company does not possess a full-scaled system for measuring enterprise performance and performs this task by the means of manual data collection. The current system is not sufficient for covering the growing number of the com-pany's dealings. The theoretical part of the thesis deals with introducing basic principles of Enterprise Per-formance Management, Balanced Scorecard and, subsequently, Business Intelligence. The practical part covers the defined strategic goals of the company using the Balanced Sco-recard method. The discovered strategic goals are transposed into a strategic map. Metrics for measuring these goals are assigned to them. Only some of the goals are chosen for the implementation of the Business Intelligence solution. Source data for assessing the reached values are defined for the given indicators. Data from the data source were transposed into the data hub. Subsequently, an OLAP cube connected to a reporting tool for displaying the calculated metrics is created.

This thesis is devoted to market with Corporate performance management (CPM) tools. Due to the fact that the area of CPM tools is extensive, the thesis is focused mainly on financial consolidation. One of the goals of this thesis is to describe process of financial consolidation. There are used various consolidation tools today. Therefore, another goal of this thesis is to describe categories of tools and their basic characteristics.. The goals mentioned above are achieved by examining the available recourses and their subsequent connection to the desired whole which describes the consolidation process and categories of tools. The first part addresses the financial consolidation process, followed by commented research of sources, after which there is the part devoted to possible requirements for consolidation tools. The source of requirements is quoted literature and the own experience from the real project. The second part of this thesis is devoted to practical example in which the criteria for evaluation of consolidation tools are defined. There are evaluated two tools -- tool based on MS Excel and CPM tool Oracle Hyperion. The defined criteria are used to describe the difference between tools and to make overall evaluation. The output of this thesis is set of criteria under which are possible to evaluate tools. Another output of the thesis is performed analysis on selected tools. The main contribution of this thesis is created criteria and the process of creation of weights, followed by demonstration of the use of practical example. The criteria are based on the consolidation process and requirements described in theoretical part of the thesis.

In the information age, KPIs (Key Performance Indicators) are commonly used for business performance measurement in organizations; however there’s no single best way about how to implement KPIs, which means that a company can select any arbitrary suitable KPIs. The thesis will do research and investigations based on existing academic theory and a case study in an international logistic company. The research was aiming at helping organizations to develop and implement successful KPIs that are effective, complete, and aligned with their business strategy and which conforms to scientific theories for how KPIs can be implemented. I designed a framework which was combined with the critical factors of successful KPIs in the scientific theories, the framework was designed for helping companies diagnosing and improving the effectiveness, completeness and alignment of their KPIs. . The aim was fulfilled by successfully testing the proposed framework in a case study. The result from the case study shows that there was a gap between how the KPIs are used and the scientific theories of how they should be used. However the framework need to be further tested in future research for a general usefulness.

Diploma thesis is focused on enterprise planning. The main part of the thesis is dedicated to the design of the planning model in the SW company, which comes from real condition of big SW company. The first chapter introduces the world of enterprise planning to the reader. There are clarified reasons of current rise of demand in this area of planning and the advantages of its use. The following chapter explains the essential theory related to enterprise planning area. It also mentions other system approaches to enterprise planning. In the end of the chapter there are described main principles of the CPM concept and its relation to enterprise planning. The fourth chapter is aimed at the current state, requirements and the issues of the planning processes in companies. The outcome of this chapter is set of recommendations for company planning process and company plans itself. The next chapter familiarizes the reader with the current market situation of the planning suites. There are described main players on this market (and their products), acquisitions proceeded in last time and awaited evolution in future. The sixth chapter is focused on the real planning project itself. It introduces the used product -- Cognos Planning. It follows with description of the main principles of model building -- the essential terminology, key plan objects on which basis is the model built and the process of the model development. At the end of chapter is the summary of the project and its contribution to company. The end of thesis depicts expected progress in this sphere of planning and evaluates the fulfillment of thesis targets and its contribution to this area.

This thesis addresses issues of measuring and managing the performance of commercial bank institutions by means of a system called Corporate Performance Management (CPM). The theoretical part of this work is devoted to introduction of banking industry and methods of performance measurement in commercial banks. It introduces a general concept and key components of CPM supported by Business Intelligence technology. In the practical part of this work there is introduced the design of two concrete CPM solutions which are being currently built in banks -- KPI processing and interest margin calculation. The main thesis contribution to the existing literature is a creation of complex material about relevant aspects of implementation CPM solutions in data warehouses of commercial banks and creation the conceptual design of a concrete solution.

This diploma thesis deals with the problem of automatic alerting on Microsoft SQL Server 2008 platform. Thesis was elaborated with Clever Decision s.r.o. company which significantly contributed to thesis assignment. Main goal of this thesis is to provide a solution concept for absence of alerting for multidimensional data in Microsoft's product. Alerting is aimed at critical business data -- Key performance indicators - KPIs. KPIs are used to deliver enhanced business performance through Corporate Performance Management concept. These indicators need to be watched frequently. Considering that alerting solution is convenient for watching the data. Solution concept is based on market research of Business Intelligence (BI) platforms which dominates the market. Platforms are examined for their alerting capabilities. Next goal is to provide overall insight to KPI management -- creating, managing, analyzing and monitoring of KPIs. Thesis is divided into three sections. First part creates theoretical background for solution creation and describes the field of KPI management. Second part consists of market research using selected criteria. Third part is aimed at providing the solution concept through web application fixing the absence of alerting on Microsoft SQL Server 2008 platform. This thesis is primarily intended for Clever Decision company but also for various BI experts dealing with alerting problems on BI platforms. Thesis serves also as a theoretical summary of KPI management which is commonly evaded by available technical literature.

The thesis aims at design and implementation of a corporate performance management system in retail banking. It proposes a tree of performance metrics based on Dupont pyra-mid model. Using financial as well as non-financial measures, the proposed model manages to link all levels of management together into one shared hierarchy. As a result, the model shows how performance of a single worker adds up to the performance of the company as a whole. The model uses financial metrics such as interest margin, account balance, fees and remuneration cost and links them with non-financial measures such as client worker activities with clients, success rate of marketing campaigns, or client complaints. Implementation of the corporate performance management system is done using regular business intelligence tools. Third normal form data warehouse is the source for all data needed. A datamart on Teradata platform is proposed to hold the SQL transformed data from the data warehouse. Using the datamart a metadata layer in Microstrategy is created to distribute data among users.

This thesis is focusing on problematic concerning funding of delegated powers of a municipality. Nowadays, the delegated powers of a municipality are funded by allowance which bases on calculation of Ministry of the interior. The calculation is derived using a mechanism, reflecting a performance range of delegated powers of a municipality and therefore a total amount of allowance does not take into account actual performance. The Government does not currently have data, which would enable objective managing of funds. This problem has been solved with proposed solution of the analytical instrument, which is meant to be the support for funding. The proposed solution is consisting from four logical parts. First part is aiming on analysis of subject area and creation of strategy map according to concept Balanced Scorecard developed by Kaplan and Norton. Following part is aiming on definition set of key performance indicators and assembling of Balanced Scorecard, which is converted into a multidimensional model by Business Intelligence technologies. Data warehouse provides information to the final consumers as a set of reports created by specialized reporting instruments. Verification of proposed solution is performed by set of three pilot reports, which are designed as a decision support for problematic area. Result of this thesis is mainly verification of applicability of the proposed solution combining management concept BSC and Business Intelligence technology, in order to receive relevant information for effective managing of delegated powers of municipality funding. The final verification of applicability of the proposed solution brings the possibility of using also in other areas.

This thesis occupies with the issue and support of financial consolidation platform CPM (Corporate Performance Management). The aim of this thesis is the creation of tasks related to the lifecycle of the project implementation of CPM solution to support financial consolidation in sufficient detail for the development of a MBI model (Management of Business Informatics). This thesis also occupies with the detailed processing of key activities and links with the existing MBI environment. The theoretical part deals with analysis of the available resources, it describes the process of financial consolidation and CPM platform. The practical part is based on the theoretical knowledge as well as practical knowledge and uses both of them as a basis to processing them into a form, so, they comply with the MBI rules. The added value of this thesis is the creation of new tasks, their key activities and the links to existing MBI content in order to increase the efficiency of the worker, which uses the model. Regarding several tasks, there were created definitions of new applications, documents and metrics for the further development of MBI model.