The Balanced Scorecard(BSC) proposed by Kaplan and Norton(1992) applies four perspectives:Innovative and Learning Perspective, Internal Business Perspective, Customer Perspective, and Financial Perspective.With the scorecard, business units can set of linked financial and nonfinancial measures.Taiwan Power Company(TPC) have implemented the Responsibility Accounting System(RAS)since1993.It is necessary to reconsidering the appropriateness of performance measures for the future comprtition of TPC.The purpose of this study are to examine the fitness of the performance measurements of RAS and to find the suitness of the Balanced Scorecard.This study chooses one of the TPC operation brench as the research case in an attempt using the case studying to check if the strategic business unit(SBU) is suitable of the Balanced Scorecard. Through interviews at the management level and bibliography reviews, we explore the relevant issues of RAS to realize the effects of RAS in the case.And we obtain 20 evalution indices by questionnaire investigation.After the detailed study, we reach the following conclusions and related recommendation: 1.The performance measurement of RAS has rooms for improving. 2.The more it can match of expectation and satisfaction about the measurement factors, the more it can evaluate the real performance. 3.The Balanced Scorecard is to evaluate the future performance by linking financial and nonfinancial measures. 4.The Balanced Scorecard can combine with the Responsibility Accounting System. 5.Strategic business unit(SBU) is suitable for introducing the measurement system of Balanced Scorecard. The suggestions to the individual company are to establish balanced scorecard implementing team, strength the strategic and position, develop a computerized information management system , establish a standard operation procedure, and link the financial and nonfinancial measurement factors.

In the era of knowledge-based economy, the competition models in information service and telecom industries have been affected by rivals across the countries, evolutions of cutting-edge technologies and new business models. The competition advantages of traditional cross-industry large firms depend on the capability of vertical or horizontal integrations. The joint operational movements have become one of the core competences of enterprise. The large firm which has several strategic business units (SBUs) often faces complications of beneficial conflicts between its SBUs. In addition, cooperative achievement which should be produced by deploying balanced scorecard (BSC) could be affected due to poor communication and evaluation between headquarter (HQ) and the SBUs. By choosing the C telecom company as a case study, this thesis explores how BSC and strategy map which are deployed inside this company affect HQ and SBUs in operational aspect. By interviewing the senior managers from HQ and SBUs of the C telecom company, we can actually access the status of implementing BSC and the synergies between HQ and SBUs in this firm. Moreover, with Goold & Campbell (1998) as the theory basis, we analyze how BSC affects synergies by reviewing the signs of six synergy types. We found in this thesis that BSC in the C telecom company apparently have created significant effects in three synergy types, such as ¡§shared know-how¡¨, ¡§shared tangible resources¡¨ and ¡§combined business creation¡¨. However, only partial or none of effects have appeared in other synergy types, including ¡§coordinated strategies¡¨, ¡§vertical integration¡¨ and ¡§combined business creation¡¨. In order to produce more significant effects of synergies, we provide the following suggestions to C telecom company while functioning BSC. 1. Reinforce the integration of Key Performance Indicators (KPIs). 2. Maintain the autonomy of SBUs. 3. Enhance the coordination and intervention competences of HQ. 4. Organize the Office of Strategy Management (OSM).

Tato diplomová práce je zaměřena na sestavení a strukturu hierarchie strategií společnosti Sporten, a.s. s ohledem na její rozvoj. Cílem je vytvořit komplexní soubor rozvojových strategií, který je podložený firemními hodnotami, a propojit misi, vizi, strategie a celkové směřování společnosti v jeden funkční a životaschopný systém.

This thesis deals with the analysis of two strategic business units of the company Lexmark and based on this analysis I recommend which SBU should continue in operation and which one should be closed. As a tool for recommendation I use the general company environment analysis by the MAP method, the industrial environment analysis applying Porter´s model with the ETOP method, the analysis of internal factors by the SAP method and the stakeholders analysis. I use the SWOT analysis for summarization. The first part is dedicated to the theory of strategic management. The next part is practical. I present the company Lexmark, describe the analysis and summarize the analysis results. I recommend the company restructuralization based on the analysis including the expectations of restructuralization, cost savings and cost, with focus on the critical factors and the process of restructuralization.

Strategic management is one of the foundation stones of every successful company. This thesis occupies with a proposal of competitive strategy for a strategic business unit of a company that operates on the information technologies and relative services market. The key part of this thesis is strategic analysis of above mentioned strategic business unit. The analysis is aimed on the external as well as on the internal environment of given strategic business unit. The aim of the work is to secure a competitive advantage through the suitable competitive strategy.

The master's thesis is focused on development strategy of a small company. The strategic analysis included in this thesis shows the company’s position on the market. The thesis provides a complex strategy of further development according to the analysis results, the corporate vision and the strategic objectives of the company. The strategy includes the aspects of functional strategies, concrete proposal of solutions and schedule of its implementation.

The diploma thesis titled „Proposal of Activities for Development of Strategic Cooperation in the Area of Sales of Bakery Ovens“ focuses on proposals for the creation of a strategic framework with the aim of developing a strategic alliance between the strategic business unit of company Sklářské stroje Znojmo, s.r.o. and chosen partner.

The Master's Thesis deals with strategy plan of small family business. Having analysed the actual state of the family business and strategic business unit - hotel, development strategy is proposed in order to increase the firm's competitiveness.

The main subject of this thesis is creating a proposal of business strategy of SBU. The work includes theoretical knowledge related to the issue of the proposal of business strategy and strategic analysis of the current state of SBU. The outcomes of the thesis are the processing and evaulation of the real proposal of business strategy, which will be the basis for subsequent implementation.

Bývalý americký prezident prohlásil: “Plány jsou nic, plánování je všechno”. V tomto duchu lze říci, že dobře fungující systém strategického řízení je svým způsobem důležitější než samotné dokumenty, které produkuje. V tomto duchu se nese i celá tato práce, která zachycuje určitý stav strategie jedné strategické obchodní jednotky (SBU) firmy GlobSol CZ a její posun kupředu od původních abstraktních cílů k naprosto jasným a konkrétním krokům, které bude třeba v budoucnosti udělat pro rozvoj této obchodní jednotky. Po zhodnocení současného stavu teorie, je provedena analýza současného stavu strategie obchodní jednotky vzhledem k jejím okolím. Ze závěrečné SWOT analýzy jsou pak pro jednotlivé její prvky určovány cíle směřující ke strategickému rozvoji. Každý cíl je rozvinut do jednoho, či více kroků, které jasně determinují jak a kdy lze daného cíle dosáhnout. Na závěr je zhodnocen přínos této obchodní strategie, její předpoklady a rizikové faktory. Nejcennějším na celém dokumentu je však samotná činnost tvorby strategie, která rozvíjí zcela nové pohledy na možnosti rozvoje strategické obchodní jednotky.