The Thesis analyses modern trends in the management of Public Administration in Czech Republic. The reforms and changes in Public Administration are supported by the implementation of management tools and tools focused on quality of Administration. These tools, including elements of corporate governance and some principles of private sector market, aims to improve and make the Public Service more effective. New Public Management (NPM) can be considered as a general name for the tools and for the concept of the Management of Public Administration, in particular meaning the principles of Process Management, the Balanced Scorecard (BSC), Benchmarking, the Common Assessment Framework and other methods and tools based on the models of TQM and EFQM. The practical part of the thesis contains the surveys and evaluation of the efficiency of the above mentioned models by the Regional Authority and selected municipalities, including their strengthts and weaknesses.

Diploma thesis is focused on the strategic performance management and Business Intelligence domain. Main objectives of the thesis are to define strategic goals of building enterprise by help of the Balanced Scorecard (BSC) concept and to assign specific metrics to these strategic goals. Another objective of this work is to design Business Intelligence (BI) implementation which means building a data warehouse upon company data, multidimensional cubes and user-defined reports. Initial theoretical principles are described in the first part of this work in which main issues of strategic performance management, BSC concept and BI domain are specified. In the practical part the strategic goals and specific metrics of building enterprise are defined. The output of this chapter is an overall strategic map containing strategic goals with assigned metrics and also comments describing mutual relationships of these goals. Next chapter deals with building a data warehouse upon company data, multidimensional cubes and user-defined reports with measured values interpretation. Contribution of the thesis consists in the enterprise management model upon BSC concept which helps specify strategic goals and also the design of BI implementation which should simplify monitoring of these strategic goals by the help of the metrics specified. Another contribution for building industry enterprise management can be an overview of main BI technologies and the ways and means of its practical application.

This thesis is dedicated to modern management approaches to Public Sector organizations with a special focus on projects of Public Private Partnership. This topic is one of the latest issues not only in the Czech Republic but also in numerous European countries. The public sector and its organizations are going through total modernization in these countries. This results in higher quality and more effective Public Services for citizens. I view this problem from 2 perspectives and ask the following questions which reflect the main hypothesis of this thesis: which modern approaches (tools, methods) are the most often used (intended to be used) including their contributions to higher quality and more effective management of organizations of municipalities in the Czech Republic, how is the principle of Public Private Partnership perceived and used in organizations of municipalities in the Czech Republic (Water sector) including barriers which hinder its use. It has been proven that for achieving higher quality and more effective results in the Public Sector, it is not only suitable but even systematically necessary to use modern tools of organization and management. These tools are nowadays commonly applied in the Public Sector. At the same time it has also been proven that Public Private Partnership can significantly support management in the Public Sector through its own implementation of modern tools. Further widening the use of modern tools of management and cooperation between the Public and the Private Sector is sustained through the spreading of knowledge. This is based on sharing ?good praxis?, transparent legislation and appropriate (procedural) methodology for implementation.

[pt] Nas últimas décadas, atenção especial tem sido dada ao aprimoramento dos modelos de medição e avaliação da capacidade inovativa e de desempenho e novos indicadores-chave e fatores que influenciam o desempenho inovador das organizações têm sido objeto de pesquisa. À luz dos trabalhos anteriores realizados sobre a abordagem metodológica de gerenciamento estratégico conhecido como Balanced Scorecard (BSC) e métodos multicritério de tomada de decisão (MCDM), esta dissertação teve como objetivo propor um modelo de medição e avaliação da capacidade inovativa e desempenho inovador de organizações estabelecidas, que seja aderente aos seguintes princípios: estrutura multidimensional; definição dos objetivos estratégicos com envolvimento dos stakeholders; análise das relações de causa-efeito; orientação para o processo de inovação; e facilidade de implementação. Alinhado a esses princípios, o modelo proposto combina a metodologia BSC com o método Analytic Network Process (ANP) numa abordagem metodológica híbrida, que considera as interdependências entre os indicadores-chave de inovação classificados segundo as quatro perspectivas do BSC, para calcular os índices globais de capacidade inovativa (ICI) e desempenho inovador (IPI). A aplicabilidade deste modelo pôde ser demonstrada pela sua aplicação no contexto de uma empresa inovadora do setor elétrico no Brasil. O modelo conceitual aqui proposto e os resultados empíricos relativos a uma aplicação em um contexto corporativo podem contribuir para melhorar a capacidade de inovação atual e as práticas de medição de desempenho. A integração do método ANP ao arcabouço do BSC pode ser considerada um diferencial em comparação às práticas atuais de mensuração da capacidade de inovação e desempenho nas organizações. / [en] In the last decades, special attention has been paid to improving innovation capacity and performance measurement and evaluation models, and researchers have been defining new key indicators and factors behind the innovation performance throughout the innovation process. In light of the previous works carried out within the scope of Balanced Scorecard (BSC) theoretical framework and the multicriteria decision-making (MCDM) methods, this dissertation aims to propose a model for measuring and evaluating organizations innovation capacity and performance adhering to the following principles: multi-dimensional structure, stakeholder goals orientation, cause-effect relationship analysis, innovation process orientation, and easy implementation and use. In line with these principles, the proposed model combines the BSC methodology with the Analytic Network Process (ANP) method in a hybrid methodological approach. It considers the interdependencies between the key innovation indicators classified according to the four perspectives of the BSC to calculate the global innovation capacity and innovation performance indexes. The applicability of this model could be demonstrated in the context of an innovative electricity generation company in Brazil. The conceptual model here proposed and the empirical results concerning an application in a corporate context may contribute to improving current innovation capacity and performance measurement practices. The integration of the ANP method into the BSC framework can be considered a differential in comparison to the current practices of measuring the innovation capacity and performance in organizations.

Syfte: Tidigare forskning tyder på att Balanced Scorecard handlar om att skapa balans mellan finansiella och icke-finansiella mål, medan andra menar att det handlar om balans mellan ägarnas och intressenternas mål. Vårt syfte med studien är därför att öka förståelsen för hur balans skapas mellan olika mål, med fokus på Balanced Scorecard i offentlig sektor. Metod: Denna kvalitativa studie bygger på en hermeneutisk och socialkonstruktivistisk ansats. Den teoretiska referensramen bygger på tidigare forskning inom delämnet och empiri samlas in genom semistrukturerade intervjuer. Genom en abduktiv ansats vägs teori och empiri mot varandra för att öka förståelsen. Analysen sorteras efter de teman som uppkommer i studien. Resultat & slutsats: Vår studie tyder på att det inte finns någon konflikt mellan ägarnas och intressenternas mål i offentlig sektor. Verksamheter i den offentliga sektorn har istället konflikter mellan finansiella och icke-finansiella mål, där fokus ligger i att få resurserna att räcka till för att uppnå andra mål. Förslag till vidare forskning: Trots att det finns mycket forskning kring Balanced Scorecard, ser vi ändå ett behov att studera fenomenet balans vidare. Antingen i en djupare jämförande studie där konceptet i den offentliga sektorn jämförs med den privata sektorn, alternativt i en studie som belyser medarbetares attityder till Balanced Scorecard och målstyrning. Uppsatsens bidrag: Det teoretiska bidraget innefattar en ökad förståelse kring balansen mellan olika mål formulerade i Balanced Scorecard, där fokus i den offentliga sektorn ligger i att tydligt synliggöra finansiella och icke-finansiella mål. Det praktiska bidraget innefattar en ökad förståelse för de verksamheter vi studerar över vilken balans som eftersträvas i deras verksamheter, men ger också en inblick för liknande organisationer i offentlig sektor. / Aim: Previous research suggests that the Balanced Scorecard is about creating a balance between financial and non-financial objectives, while others believe that it is about the balance between owners and stakeholders objectives. Our purpose in this study is therefore to increase understanding of how to create balance between different objectives, with a focus on the Balanced Scorecard in the public sector. Method: This qualitative study is based on a hermeneutic and social constructivist approach. The theoretical framework builds on previous research in the field and empirical data is collected through semi-structured interviews. Through an abductive process, theory and empirical data is weighed against each other to increase understanding. The analysis is sorted by the themes that arise in the study. Result & Conclusions: Our study suggests that there is no conflict between the owners and stakeholders goals in the public sector. Businesses with no explicit profit-making purpose has a conflict between financial and non-financial objectives instead, where focus is in getting the resources to be sufficient to achieve their other objectives. Suggestions for future research: Although there is much research on the Balanced Scorecard, we still see a need to further study the phenomenon of balance. Either a deeper comparative study of the concept in where the public sector is compared with the private sector, alternatively a study that highlights employees' attitudes to the Balanced Scorecard and performance management. Contribution of the thesis: The theoretical contribution include an increased understanding of the balance between objectives formulated in the Balanced Scorecard, where the focus of the public sector is to clearly visualize financial and non-financial objectives. The practical contribution includes a better understanding of the businesses we are studying over the balance to be sought in their operations, but also gives an insight of similar organizations in the public sector.

Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an integrated report. This requirement came into effect on 1 March 2010. It will enable managers to assess their organisation’s ability to create and uphold sustainability over the short, medium and long terms. It also allows managers and stakeholders to evaluate their business from a holistic perspective to report on a wider context of how it creates value for their shareholders and customers. The GRI identified the global challenges regarding sustainability reporting and launched their first Sustainability Reporting Framework in 2000 to clearly and openly report on relevant sustainability issues. The GRI also provide Sector Supplements that focuses on sector specific performance measurements. The balanced scorecard which celebrated its 20th anniversary in 2012, has been proven to be one of the most influential business management strategies of the last 20 years. Adjustments can be made to the traditional BSC by using an effective social responsibility framework, such as the GRI, to provide a sustainable balanced scorecard. It will express long-term organisational strategies, both financial and non-financial that is linked to sustainability. The oil and gas industry is a multifaceted, global industry and a key player in the South African economy, which has a fundamental impact on safety, health, environmental and social issues. The research was performed based on all the JSE listed companies in this industry based on an observational, ex post facto and descriptive research methodology. The integrated reports for both 2011 and 2012 were obtained and compared against the G3.1 Oil and Gas Sector Supplement indicators. It was found that selected oil and gas companies include sustainability issues in their integrated reports with a focus on social aspects. The contribution of the study was the development of a Sustainable Balanced Scorecard for the oil and gas industry. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an integrated report. This requirement came into effect on 1 March 2010. It will enable managers to assess their organisation’s ability to create and uphold sustainability over the short, medium and long terms. It also allows managers and stakeholders to evaluate their business from a holistic perspective to report on a wider context of how it creates value for their shareholders and customers. The GRI identified the global challenges regarding sustainability reporting and launched their first Sustainability Reporting Framework in 2000 to clearly and openly report on relevant sustainability issues. The GRI also provide Sector Supplements that focuses on sector specific performance measurements. The balanced scorecard which celebrated its 20th anniversary in 2012, has been proven to be one of the most influential business management strategies of the last 20 years. Adjustments can be made to the traditional BSC by using an effective social responsibility framework, such as the GRI, to provide a sustainable balanced scorecard. It will express long-term organisational strategies, both financial and non-financial that is linked to sustainability. The oil and gas industry is a multifaceted, global industry and a key player in the South African economy, which has a fundamental impact on safety, health, environmental and social issues. The research was performed based on all the JSE listed companies in this industry based on an observational, ex post facto and descriptive research methodology. The integrated reports for both 2011 and 2012 were obtained and compared against the G3.1 Oil and Gas Sector Supplement indicators. It was found that selected oil and gas companies include sustainability issues in their integrated reports with a focus on social aspects. The contribution of the study was the development of a Sustainable Balanced Scorecard for the oil and gas industry. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

平衡計分卡的概念，已成為全球數千個企業中重要的商業利器。目前「財星」（Fortune）一千大企業中已經有過半數的企業加以導入；平衡計分卡乃「財星雜誌」及「哈佛商業評論」（Harvard Business Review）前五百大企業所公認最具效力的管理工具。最近也被哈佛商業評論列為二十世紀中，七十五個最有影響力的概念之一。平衡計分卡與智慧資本、學習型組織並列，皆係2000年代管理的萬靈丹，係一全方位的績效管理制度、策略執行制度，及策略管理制度。 隨著大眾傳播的到臨，如今的民眾較諸以往都擁有更多的資訊與知識，要求對於政府加以課責（Accountability）；此外，人民也需要知道所繳之稅捐如何被使用，並產生最大的社會利益。為回應民眾對政府課責的殷切需求，目前各國政府再造的機制設計中，其課責的模式，往往是以績效及成果作為課責的根基，課責焦點著重在績效的層面，課責視為是績效提昇的方法，並且以成果為導向，因此，建立高績效的組織便是課責的目標；而發展並執行以績效衡量為基礎的課責制度，一直是各國在從事政府再造時所追求的主要目標。績效評量制度之建立已成為政府部門在進行改革時的首要之務。 本研究採個案研究方式，藉諸平衡計分卡探討交通部之績效衡量制度；並以問卷調查方法，瞭解員工對於平衡計分卡各構面指標之看法，以供個案交通部暨其他公務機關於採納平衡計分卡為績效管理制度，建構績效衡量指標之參考。期望我國全體政府部門儘早引進績效管理利器的平衡計分卡，俾建立一健全之績效管理制度，以改善政府組織績效，適足回應民眾對政府施政課責的殷切需求，終能提昇整體國家競爭力，使我國能在世界競爭之林中取得一席之地。 本研究經對問卷因素分析，問卷32項指標共萃取6項因素，分別為顧客構面下「服務品質與服務對象的認同」一項因素；財務構面下「預算成長及執行率」及「預算成本效益」二項因素；內部流程面下「內部管考與公共關係」一項因素；學習與成長面下「員工滿意度與教育訓練」及「能力及員工與組織的關係」二項因素。 在單因子變異數分析結果，發現員工之性別在平衡計分卡顧客、財務、內部流程及學習與成長等四個構面上，存有差異，係在各個構面各8個指標之中，只有1個指標之看法存有差異，即只有在各構面之服務回應性、平均人事費用、管理監督之合理性、員工離職率之指標上，看法存有差異；員工之年齡、服務年資則在平衡計分卡四個構面上，並不存有差異；員工之教育程度在顧客、財務及學習與成長等三個構面上，存有差異，依次為服務回應性、預算支用率、依限撥款速度、專案計畫之額度爭取及平均人事費用等指標上，存有差異；在學習與成長面，只有在員工離職率上，存有差異；而員工之教育程度在內部流程構面上，並不存有差異。員工之服務單位在顧客及財務構面上，存有差異；在顧客構面，只有在服務對象參與程度一個指標上，存有差異；在財務構面，只有在預算成本適當控制一個指標上，存有差異；至在內部流程及學習與成長二個構面上，並不存有差異。。 關鍵字：平衡計分卡（Balanced Scorecard）、智慧資本（Intellectual Capital ）、人力資本（Human Capital）

顧客獲利性分析，係將顧客對公司之貢獻予以量化，並據以進行顧客利潤管理。藉由顧客獲利性分析，企業除了可深入瞭解獲利原因外，更可針對不同獲利性之顧客擬定不同的策略，使資源之運用更有效率，以提高整體之獲利。 □□ □□賑膍s透過與個案公司之合作，採取實地實證之研究方式，並以複迴歸模型分析銀行信用卡顧客獲利性影響因素。研究結果顯示，影響信用卡顧客獲利性之因素有往來期間、持卡等級、顧客所持正卡數、資金需求狀況、帳戶循環狀況、消費類別、信用額度使用率、顧客忠誠度…等。 □□ □□根據研究結果之隱含意涵，本研究亦對個案公司提出若干行銷與管理策略之建議，作為個案公司擬定平衡計分卡策略議題之參考。 / Customer profitability analysis is a method to manage customer profit based on the quantification of customers’ net contribution. By customer profitability analysis, companies can not only find reasons for making profit, but also draft different strategies for customers with different profitability, optimize the allocation of resources, and increase the overall profits. This study adopts field empirical method through the cooperation with the case company, and analyzes the factors influencing customer profitability by building multiple-regression models. The study results show that the factors influencing customer profitability are business period, card class, numbers of primary card, capital needs, revolving situation, categories of spending, card usage rate, customer loyalty, etc. According to the research results, this study also proposes certain suggestions about the marketing and management strategies, helping the case company frame the strategy themes in the balaced scorecard

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