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.

Balanced Scorecard (BSC) is one of the current methods of strategic management and planning. Unlike some methods are focused on non-financial measures, when their connection with financial indicators leads to more efficient management of business performance. Dynamic BSC is one of the modifications of the BSC method, which uses elements of system dynamics and system thinking, for its optimization. One of the elements that are used in conjunction with this method, the strategy maps, which is used to visualize the interdependence of goals and metrics between basic BSC perspectives (financial , customer , internal processes , learning and growth). Balanced Scorecard and strategy maps can also serve as a tool for communicating critical information in enterprise-wide breadth. This use allows employees at lower levels of management to be informed about the objectives of the company, and their specific involvement to achieve them (their contribution to strategic , tactical and operational objectives ). The contribution of the thesis is the exploration and subsequent evaluation , which is the awareness and use of methods Balanced Scorecard and strategy maps to support communication and awareness in enterprises.

The thesis Controllership in the company Iveco Czech Republic, a.s. is focused on the controllership in theoretical part and in the practical part of the thesis. The theoretical part is described definitions, targets, functions and principles. The theoretical part defines controllership at individual levels and its tools. The practical part includes the introduction the company Iveco Czech Republic, a.s. and the strategic analysis. Subsequently the strategic and operative controlling system of the company is defined. The system include planning, controlling and reporting. The thesis clarifies the position of controller. Next part is focused on the evaluation of controlling process of the company and the definition of suggestions to improvement of the process. At the end of the practical part the main information and recommendations are determined.

The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.

The Master's thesis "Application of an Integrated Model of Management and Design of Balanced Scorecard in the Organization" focusing on the definition of internal management analysis with target to evaluate the economic success of the company TOPAZ s.r.o. with using of Balanced Scorecard method. The analyzed entity operates in the glass industry and is engaged in the production of luxury domestic glass. Thesis is devided on three parts. First theoretical part defines the current company problems and the potentials for the solving of. The second part - practical, uses an genuine integrated model of management together with Balanced Scorecard method as a tool for definition, continous measurement and performance monitoring of company growth. The results and outputs from should brings the real feed-back to the company with target to prepare strategic map and benchmark for the right strategic company objectives and goals definition. As a key point for performance measurement system was set up Economic Value Added (EVA) indicator. Third part includes conclusion and complete evaluation of the thesis from the view of value added positives reached on.

The importance of research and development (R&D) as a resource of knowledge that are of a key issue for many firms to achieve and sustain competitive advantage has been extensively debated in R&D management literature and also in practice theory approach to management accounting. There is a little research on practical implementation of the R&D performance management, R&D projects management. Strategic management accounting (SMA) has rather omitted the constant themes of managerial practise such as organisational resources, innovation or R&D management. Also the implementation of Balanced Scorecard (BSC) and management of small and medium size enterprises (SME) has been neglected by researchers. The presented dissertation addresses the above mentioned limitations, therefore the main objective was identified as creating a framework of R&D performance management in SME, while dissertation is focused on information basis of SMA techniques particularly BSC. The main objective was divided in the following sub-objectives: identify the key problems of R&D management in the target population of SME in the Czech Republic, identify which SMA techniques are used in R&D performance management setting and compare the results with the findings of Donnelley (2009) in Bremser & Barsky (2004) and finally outline specific R&D metrics in a BSC framework. The research questions were based on the reference framework underlying the research. The two first sub-objectives were solved using data derived from questionnaire responses from the target population of SME in the Czech Republic. The key findings are: the vast majority of examined SME use the same metrics to measure R&D performance as found Donnelly (2000) in Bremser & Barsky (2004) such as number of approved projects ongoing, R&D spending as percentage of sales, current percentage of sales of new products, percentage of budget resources dedicated to R&D. Most of the examined enterprises use budgets and costing. The questionnaires also mapped problematic issues related to R&D performance management, while the results indicated as most problematic the following topics: inadequate organizational structure and insufficient competence settings, poor system of R&D project evaluation that neither contribute to reach the strategic nor financial goals nor to balance the R&D long term and short term objectives. The third sub-objective found support within the investigated firm that upheld the BSC implementation process suggested by Bremser & Barsky (2004). The process was slightly modified. Analysis of existing measures of R&D performance was added. One of the most intriguing findings is the practical implementation of SMA techniques that shall support greater impact of SMA in SME practice.

The thesis "Use of tools and methods of management accounting in formulation and implementation of a project company's strategy" describes the tools and methods of managerial accounting which project-oriented companies should use in strategy formulation and its subsequent implementation. The theoretical part focuses on the description of methods and tools of strategic management and the ways to implement them. Practical part applies the defined methodical processes to a project-oriented company VPÚ DECO PRAHA a. s. To this company, I drafted a mission and vision, created a SWOT analysis that served as a basis for Cross-Impact analysis and subsequently produced a Balanced Scorecard model, tailored to its needs. I also calculated the company's target costing.

The master´s thesis deals with performance measurement of the company FEDEDAL-MOGUL Friction Production, a.s. This valuation of efficiency is performed on EFQM Excellence model. Theoretical part of thesis is focused on description of selected models of valuation of efficiency with more detailed orientation to EFQM Excellence model. In the second part the company is characterized and company´s current situation is described.The last part contains an application of START PLUS model based on the principles of The EFQM Excellence Model. At the end are series of recommendations for increase efficiency.

This master´s thesis is focused on evaluation of the current state and business performace of company Remarkplast Group a.s. using the Balanced Scorecard. The theoretical part defines the concept of business performance and methodology of the Balanced Scorecard. The analytical part describes the current situation of the company and based on acquired theoretical knowledge analyze the financial, customer, internal proceses and perspektive of learning and growth. At the conclusion of the thesis, is a proposal for the implementation of the BSC concept to company. The strategic goals and scales with target values are proposed to help Remarkplast Group a.s. to improve its overal performance in the coming years.

The diploma thesis focuses on the performance evaluation of ALMIPA plus s.r.o. using the Balanced Scorecard method. The theoretical part defines the basic theoretical background, which are necessary to understand the issue and the subsequent processing of other parts of the thesis. The analytical part focuses on the introduction of the analyzed company and the financial and strategic analysis of the company. The findings of the analyzes serve as a basis for design part, which is focused on the proposal of implementation of BSC into the company. In four perspectives of BSC are established the strategic goals of the company, established benchmarks and strategic actions, which intention to meet the set goals, improve the company's performance, but also increase its competitiveness.