This thesis deals with impact of the chosen factors on the performance of employees. It describes performance itself, productivity and difference between them. It examines factors which can have impact on the performance. There are analyzed different ways of evaluation of working performance and productivity and examined possible ways of performance management. There is analyzed which factors have impact on performance in chosen organization where research was made, using logistic regression. There are presented results of research and analyzed impact in practice. Finally it suggests possible solution and recommendation for management of the organization.

The key to understanding the development of competitive advantage is to understand knowledge and how it is managed and shared. Organisations not only need to understand comprehensively the concept of knowledge in order to manage it effectively, but also to create and maintain competitive advantages, especially as the business environment has become increasingly competitive in recent years. The aim of this study is to understand how the knowledge management (KM) concept can be harnessed as a vital factor in the enhancement of productivity, performance and the competitiveness of organisations. Therefore, grounded theory strategy has been used, providing in-depth information relevant to KM implementation. Data were collected from face-to-face semi-structured interviews with 24 top managers from 19 different top-ranking companies operating in Saudi Arabia. As a result of constant comparative analysis of the collected data, five major categories emerged: barriers to KM; organisational learning (OL); means of communication; critical successful factors (CSFs); and impacts of KM on organisational performance (OP). The most common barrier to knowledge sharing is the unwillingness of employees to participate and share their knowledge. Moreover, OL is very important. It is considered to be the main goal of KM and it helps organisations to sustain a competitive advantage and improve employees’ performance and efficiency by encouraging them to learn and share knowledge through the creation of a good learning environment. A well-structured communication system is also a crucial factor for KM success because its role is to ensure and facilitate the passing of knowledge to the appropriate people. Furthermore, there are 14 factors that are very important to the successful implementation of KM and these positively influence employees’ willingness to share knowledge. The study found that the most important factor influencing the success of KM implementation is the employees’ willingness to participate in KM activities and share their knowledge. This implies that organisations that want to be knowledge-based by implementing KM activities need to improve the willingness of employees to participate in the project, otherwise it will fail. Therefore, the researcher has labelled this category ‘employees’ willingness’ and has selected it as a core category. The comparative analysis between knowledge-based and non-knowledge-based organisational performance is presented in this study in order to determine how KM enhances productivity, performance and competitiveness. Therefore, the theoretical and practical contribution was discussed, as well as the findings. The theoretical model illustrates how employees’ willingness can be influenced by the other categories. A theoretical contribution of the model is the determination of the reasons for employees in knowledge-based organisations being more interactive and participating in KM activities by analysing the barriers that impede the adoption of KM activities and, especially, knowledge-sharing activities between employees, as well as the factors that aid the adoption of knowledge-sharing activities. This aided the researcher to determine the conditions that influence employees to share more, or less. The researcher concludes that highlighting the human side of the KM perspective is another of the research’s contribution to knowledge, achieved by covering the current lack of existing empirical studies in the field. Furthermore, the main practical contribution of this study is the presentation of a framework model that demonstrates the process for effective KM implementation. This model is considered to be a summary of the experiences of the organisations participating in this research.

The Master's Thesis deals with an examination of the career management within an organization, especially in the managerial structure, and the related themes, such as performance and potential appraisal, and talent management. The aim of the work is to determine the current trends in this field of human resources management based on a survey of Czech and foreign literature and to analyze the performance of these activities at Unicorn Systems company. The theoretical part describes the basic assumptions and theoretical approaches necessary for understanding the relevant themes. In the practical part, the practice at Unicorn Systems together with an analysis of Czech and foreign literature on best practices in this area are analyzed. The outcomes of the work should help the company to take such measures which would contribute to improving the business operation.

This thesis is focused to performance improvement in the small company. Next pages contain analysis of current state and manufacturing wasting elimination as well. This thesis joins three theories which are combinated each to others. It means Lean Management, Six Sigma and Theory of constrains. Part of this document includes the estimate of financial costs to improve performance through the whole manufacturing company.

Background – Over the years, management control has become an agenda in the research field, and new frameworks have been developed to study organizational control and measure company performance. Management Control Systems (MCS) development has gained attention with the trend of young, technology-driven companies becoming substantial contributors to the economy. Because of the sudden growth of communication channels, employee numbers, and unguided processes around products and services, informal control becomes inefficient, causing communication problems and eventually limiting company growth. Research indicates that adaptation of a well-functioning MCS overcomes these problems. Purpose – The purpose of this study is to connect observations of Venture Capital effects on MCS to the existing SME and MCS literature. Method – Empirical data was collected by interviewing participants within four European SMEs that operate in different sectors. Semi-structured interviews were set up with the guidance of the theoretical framework. Thematic analysis was used to analyze the interview recordings. Findings – The study finds that case study companies commonly use Objectives and Key Results (OKRs), a practical implementation framework for Balance Scorecards (BSC). The short-sighted characteristics of BSC are in line with the nature of the SME environment, reactively responding to short-term threats and the financial-measure-focused VC interest. Agency Theory characteristics can label VC and SME relations. The research encourages addressing conflicting interests by redirecting focus to company growth. Since the adoption of well-functioning MCS assists company growth, this research suggests motivating and assisting MCS development at SMEs.

Nel mondo delle imprese, l’efficacia del sistema di contabilità analitica per il miglioramento delle performance organizzative è ampiamente dimostrata. I risultati della letteratura del settore pubblico sulla relazione diretta tra MAS e performance sono invece ancora scarsi e controversi. La presente ricerca si propone di colmare questo gap e di indagare, con metodo quantitativo, se la presenza di questo strumento nelle aziende sanitarie pubbliche implichi effettivamente una buona performance, misurata sulla base di indicatori, sia economico-finanziari, sia non economico-finanziari. In particolare, lo studio di propone di verificare se le caratteristiche di base di un sistema di management accounting abbiano un significativo impatto positivo sulle performance economico - finanziarie e sull’efficienza e appropriatezza dell’organizzazione; un sistema di contabilità analitica più sviluppato migliori significativamente i risultati economico - finanziari, l’efficienza e l’appropriatezza dell’organizzazione; il livello di sviluppo del MAS comporti un differente impatto sulle performance in funzione di alcune caratteristiche delle organizzazioni sanitarie pubbliche, come l’appartenenza o meno della azienda ad una regione sottoposta ad un piano di rientro dal deficit finanziario, o il fatto di essere o meno una ASL piuttosto che un’Azienda ospedaliera, o di avere una casistica particolarmente complessa. / Management accounting theory has generally assumed that accounting information improves decision-making and, thereby, organizational outcomes. The Italian Legislative Decree no. 502/92 introduced the Management accounting systems in the public health care organizations, within the New Public Management reforms. According to NPM theories, “Management is management” in public and private sectors, so the use of private sector management tools can improve public sector performance. However, “no prior studies have systematically tested whether the same kind of management principles and techniques have the same effects in both public and private organizations” (Hvidman, Andersen, 2013). Indeed, concerning impacts, management accounting research is still mainly focused on manufacturing firms while public sector is largely unexplored. In response to this gap, this study investigates the impact of MAS on financial and non-financial organizational performance of a large sample of health care organizations. More specifically, the purpose of this work is to verify whether: 1) The presence of MAS has positive effects on financial performance, on efficiency and appropriateness; 2) The functionality of the costing system is positively correlated with financial and non-financial organizational performance; 3) The relationship between MAS and organizational performance will be more likely in the presence of some contextual factors.

Performance management, which is a core element of the New Public Management (NPM), has maintained its significance both in academic and practical perspectives for many scholars and governments, although enthusiasm for the NPM has waned since the late 1990s. There have been debates on the universality of the NPM, and the divergence argument regards the practices and trajectories of specific reforms as being shaped by the different characteristics of politico-administrative and cultural systems. Through the comparative study of performance management based on the case studies in the UK and South Korea, this thesis demonstrates that the processes of a NPM-type reform can be similar in spite of differences of politico-administrative and cultural characteristics. It examines performance management systems in the two countries in terms of the speed and nature of reform, resistance to reform, use of performance information and importance as a control mechanism. The comparison is also useful for lesson-drawing for the improvement of current systems. This research has been conducted by undertaking a wide literature review, including journal articles and government papers, and by conducting semi-structured interviews. To undertake analysis and comparison of performance management systems, the thesis looks at the Public Service Agreements (PSAs) in the UK and the Government Performance Evaluation (GPE), Financial Performance Management System (FPMS) and Performance Agreements in Korea. Case studies have been carried out with the Department of Health in the UK and the Ministry of Government Administration and Home Affairs in Korea. The PSA system has problems generated by excessive central control and lack of participation of professionals and front-line staff. In Korea all three performance management systems are based on evaluation. Departments used evaluation as a tool of exercising control, which resulted in duplication of evaluation and excessive bureaucracy. Focus on the process-oriented evaluation has undermined the value of the systems for improving public services. Whilst the two countries display differences in the fundamental approach to performance management, there are similarities in the detailed practices and trajectories in the operation of the systems. The reason for these similarities may be attributed to the strong leadership of top politicians in both countries.

Considerando o atual cenário de desenvolvimento local no Brasil, nota-se que o grande desafio para os gestores de políticas públicas é o processo de avaliação dessas políticas. Muito se evoluiu em planejamento, implantação e execução. Contudo, não basta implementar políticas públicas; faz-se necessário avaliar as contribuições de suas ações, norteadas por seus principais objetivos e por sua razão de existência. Nesse sentido, esta pesquisa propôs-se a analisar as possíveis contribuições geradas pelas ações da Agência de Desenvolvimento de São João da Boa Vista às micro e pequenas empresas (MPE) locais. Para tanto, foram selecionados dois projetos de apoio às MPE, implementados e gerenciados pela Agência de Desenvolvimento de São João da Boa Vista - projeto de revitalização das MPE comerciais e projeto de revitalização das MPE industriais. Foram utilizadas duas metodologias nesta pesquisa: a Metodologia de Diagnóstico de MPE de Allegretti, por meio da qual se buscou identificar o desempenho gerencial e operacional das MPE assistidas e não-assistidas pela Agência e fazer uma comparação entre os desempenhos desses dois grupos, e a Metodologia de Sistemas Flexíveis - Soft Systems Methodology (SSM), de Peter Checkland, que foi aplicada com os gestores e parceiros da Agência e com os empresários participantes dos projetos de revitalização do comércio e da indústria, a fim de identificar as contribuições geradas por esses dois projetos às MPE assistidas pela Agência. Com a aplicação da Metodologia de Diagnóstico, constatou-se que o desempenho das empresas que foram acompanhadas pela Agência de Desenvolvimento de São João da Boa Vista foi superior ao desempenho das não-assistidas, em todas as dimensões analisadas. Com a aplicação da Metodologia de Checkland, constatou-se que os projetos de revitalização do comércio e da indústria promoveram reais contribuições às MPE participantes. Essas contribuições foram agregadas por meio da consolidação de novas competências gerenciais e operacionais no perfil dos empreendedores e de seus colaboradores. Dentre as várias contribuições identificadas, ressalta-se a mais significativa: o surgimento de uma cultura de aprendizagem organizacional, onde todos têm consciência da importância de suas contribuições enquanto \"atores\" que compõem o sistema \"Agência de Desenvolvimento\", e enquanto elementos interrelacionados com os outros atores internos e externos do sistema, e que buscam continuamente sua melhoria, sendo todos responsáveis pelos resultados alcançados. / Considering the present local development in Brazil, the biggest challenge for managers of public policies is to evaluate these policies. The arrangement, implantation and execution have improved a lot. However, it is necessary to evaluate the contribution of its actions, guided by its main purposes. This research is aimed to evaluate the promising contributions generated by the actions promoted by the Development Agency of São João da Boa Vista for micro and small local companies. To reach this purpose, two projects, managed by the Development Agency of São João da Boa Vista which supports micro and small companies, were selected: the revitalization of micro and small commercial company project and the revitalization of micro and small industry project. The methodologies that support the research were the Diagnostic Methodology of Micro and Small Companies, elaborated by Allegretti, which was applied to identify the performance of micro and small companies, and the Soft System Methodology (SSM), elaborated by Peter Checkland, which was applied to identify the contributions developed by those projects. The research showed that the performance of micro and small companies supported by the Development Agency was superior to the performance of those which were not supported by the Agency, in all analyzed dimensions. It was also shown that the revitalization of micro and small commercial company project and the revitalization of micro and small industry project promoted real contributions to the micro and small companies which took part in the program. These contributions were aggregated by the consolidation of new abilities to the employers\' and collaborators\' profile. It is important to stand out the most relevant contribution identified: the appearance of apprenticeship culture, in which everybody is aware of their acts and contributions, and in witch everybody perceives themselves as \"actors\" that compose the system \"Development Agency\", which promotes their improvement, being responsible for the results reached.

Considerando o atual cenário de desenvolvimento local no Brasil, nota-se que o grande desafio para os gestores de políticas públicas é o processo de avaliação dessas políticas. Muito se evoluiu em planejamento, implantação e execução. Contudo, não basta implementar políticas públicas; faz-se necessário avaliar as contribuições de suas ações, norteadas por seus principais objetivos e por sua razão de existência. Nesse sentido, esta pesquisa propôs-se a analisar as possíveis contribuições geradas pelas ações da Agência de Desenvolvimento de São João da Boa Vista às micro e pequenas empresas (MPE) locais. Para tanto, foram selecionados dois projetos de apoio às MPE, implementados e gerenciados pela Agência de Desenvolvimento de São João da Boa Vista - projeto de revitalização das MPE comerciais e projeto de revitalização das MPE industriais. Foram utilizadas duas metodologias nesta pesquisa: a Metodologia de Diagnóstico de MPE de Allegretti, por meio da qual se buscou identificar o desempenho gerencial e operacional das MPE assistidas e não-assistidas pela Agência e fazer uma comparação entre os desempenhos desses dois grupos, e a Metodologia de Sistemas Flexíveis - Soft Systems Methodology (SSM), de Peter Checkland, que foi aplicada com os gestores e parceiros da Agência e com os empresários participantes dos projetos de revitalização do comércio e da indústria, a fim de identificar as contribuições geradas por esses dois projetos às MPE assistidas pela Agência. Com a aplicação da Metodologia de Diagnóstico, constatou-se que o desempenho das empresas que foram acompanhadas pela Agência de Desenvolvimento de São João da Boa Vista foi superior ao desempenho das não-assistidas, em todas as dimensões analisadas. Com a aplicação da Metodologia de Checkland, constatou-se que os projetos de revitalização do comércio e da indústria promoveram reais contribuições às MPE participantes. Essas contribuições foram agregadas por meio da consolidação de novas competências gerenciais e operacionais no perfil dos empreendedores e de seus colaboradores. Dentre as várias contribuições identificadas, ressalta-se a mais significativa: o surgimento de uma cultura de aprendizagem organizacional, onde todos têm consciência da importância de suas contribuições enquanto \"atores\" que compõem o sistema \"Agência de Desenvolvimento\", e enquanto elementos interrelacionados com os outros atores internos e externos do sistema, e que buscam continuamente sua melhoria, sendo todos responsáveis pelos resultados alcançados. / Considering the present local development in Brazil, the biggest challenge for managers of public policies is to evaluate these policies. The arrangement, implantation and execution have improved a lot. However, it is necessary to evaluate the contribution of its actions, guided by its main purposes. This research is aimed to evaluate the promising contributions generated by the actions promoted by the Development Agency of São João da Boa Vista for micro and small local companies. To reach this purpose, two projects, managed by the Development Agency of São João da Boa Vista which supports micro and small companies, were selected: the revitalization of micro and small commercial company project and the revitalization of micro and small industry project. The methodologies that support the research were the Diagnostic Methodology of Micro and Small Companies, elaborated by Allegretti, which was applied to identify the performance of micro and small companies, and the Soft System Methodology (SSM), elaborated by Peter Checkland, which was applied to identify the contributions developed by those projects. The research showed that the performance of micro and small companies supported by the Development Agency was superior to the performance of those which were not supported by the Agency, in all analyzed dimensions. It was also shown that the revitalization of micro and small commercial company project and the revitalization of micro and small industry project promoted real contributions to the micro and small companies which took part in the program. These contributions were aggregated by the consolidation of new abilities to the employers\' and collaborators\' profile. It is important to stand out the most relevant contribution identified: the appearance of apprenticeship culture, in which everybody is aware of their acts and contributions, and in witch everybody perceives themselves as \"actors\" that compose the system \"Development Agency\", which promotes their improvement, being responsible for the results reached.

This master thesis focuses on checking the status of performance measurement and management of ThyssenKrupp Výtahy, s.r.o. and on implementation of financial analysis for years 2007-2012. The first part is concentrated mainly on the current state of performance measurement and management and introduction of IT background including introduction of the reporting system and their use in performance management. The second part is dedicated to the financial analysis to find the weaknesses in performance management using vertical and horizontal analysis of financial statements, ratio indicators, credibility and bankruptcy models, EVA indicator and a comparison with the sector average, and to summarize the results and to provide recommendations.