The master thesis is focused on the evaluation of the performance of the company abc s.r.o., which operates in the automotive sector. The company will be compared with the appropriate competitors by the approach called benchmarking. The goal of the thesis is to identify weaknesses and suggest solutions that will improve the current performance of the company.

The objective of the presented thesis is to classify the company objectives in the individual phases of its life cycle, to characterise the performance parameters of the company and the sources of financing in relation to the individual phases of its life cycle. We also analyse the performance of a sample company from the South Bohemia region and we assess the existing forms of its financing. Based on this we consider the use of other forms of financing and estimate the impact on the economic results of the company. In the theoretical part we first explain the notions company and business and the individual life cycle phases. Then we discuss the performance of the company in the individual phases of its life cycle. Another chapter focuses on the sources of financing. There are characterised the individual financial resources, divided according to various criteria. We also describe the advantages and disadvantages of the given sources of financing. The practical part contains calculations, tables, graphs and relevant comments on the received values. We assessed the situation of the company Mauring spol. s r.o., that deals in civil engineering in the building industry. We mapped the development of the company in years 1997, 2000, 2003, 2005 and 2008. We analysed the performance of the company with respect to the assessment of the forms of its financing. We also assessed the liquidity and the indebtedness. The return indicators are then compared with the average in the industry. Another part of the work focused on the assessment of the forms of financing of the sample company. We also applied the balancing rules for the company. In the final chapter we assess other forms of financing and the possible impact on the economic results of the company. The final assessment contains a summary of the achieved results as well as my own recommendations for the company {--} what should be focused on in the future in order to improve the performance of the company.

Companies running a business in the 21st century are facing heavily turbulent environment full of changes. Highest profiting companies are mainly those that can react to the changes faster and better than their competitors. However, basic work principles and methods of work organizing slowly stop suiting the needs of turbulent and change-demanding business environment. These principles simply aren't flexible enough. The right answer to higher flexibility demand could be freedom at work. This thesis examines the influence of freedom at work on selected economic indicators of companies operating in the field of information technology, especially their performance. The theoretical part describes freedom and responsibility, as well as concept of freedom at work and characterizes typical signs of classical and liberal companies. The empirical part defines a model that is capable of determining a level of freedom of any organization. This model is then applied to the sample of surveyed IT companies. After determining the level of freedom for each of the surveyed companies, companies are subsequently involved in the research examining the impact of freedom at work on performance, productivity and wage cost per employee of IT companies.

Differences in the use and practices of intellectual capital management in the countries with different socio-economic levels of development determine the need to develop a unified report on the disclosure of information and methods for assessing the level of development of intellectual capital in order to increase the effectiveness of this process, as well as to create a tool for the work of parties concerned, management staff of the company and investors. The purpose of the thesis is the formulation of a methodology for assessing the level of development of intellectual capital, adapted to the operating conditions in companies in various countries. The paper studies the practices of intellectual capital management in different countries. The sources of information used were data from the non-financial and financial reports of Shell, Lukoil, Associated British Foods plc, Want Want China, Mars, as well as internal reporting by Omega-group LLC. In the process of work, a methodology for assessing intellectual capital as an important factor for companies to achieve the required level of performance was developed. It is built on a point-based integrated assessment of the data from the intellectual capital report, which is characterized by the implementation of an integrated approach to assessing quality indicators of intellectual capital, by means of quantitative assessment based on the calculation of integrated indicators to assess the level of development of human, structural and relational capital, which, will help to obtain objective results on the level of intellectual capital development and will enable investors to make a decision about investing in a project or a company. Based on the results of the approbation, the level of development of human, structural and relational capital of Omega-group LLC was evaluated. / Различия в использовании и практиках управления интеллектуальным капиталом на уровне стран с разным социально-экономическим уровнем развития определяют необходимость разработки унифицированного отчета по раскрытию информации и методики оценки уровня развития интеллектуального капитал в целях повышения результативности управления им, а также создания инструмента для работы заинтересованных лиц компании, управленческого аппарата организации и инвесторов. Целью диссертационной работы является разработка методики оценки уровня развития интеллектуального капитала, адаптированной к условиям функционирования в компаний различных стран. В работе изучаются практики управления интеллектуальным капиталом в различных странах. В качестве источников информации использовались данные нефинансовой и финансовой отчетности компаний Shell, «Лукойл», Associated British Foods plc, Want Want China, Mars, а также внутренней отчетности компании ООО «Omega-group». В ходе написания магистерской диссертации была разработана методика оценки интеллектуального капитала, как важного фактора для достижения компаниями необходимого уровня результативности, основанная на балльной интегральной оценке данных отчета об интеллектуальном капитале, особенностью которой является реализация интегрированного подхода к оценке качественных показателей-индикаторов интеллектуального капитала, с помощью количественной оценки на основе расчета интегральных показателей, позволяющих оценить уровень развития человеческого, структурного и отношенческого капитала, что, в свою, очередь, позволит получить объективный результат об уровне развития интеллектуального капитала и даст возможность инвесторам принимать решения об инвестировании в проект или компанию. В результате проведенной апробации, был оценен уровень развития человеческого, структурного и отношенческого капитала компании ООО «Omega-group».

benchmarking, five-stage model of benchmarking, competition, performance, comparsion