Course details

Analysis of Company's Capability

RVP FBM BUT rvpP Acad. year 2018/2019 Winter semester 4 credits

Current academic year

The course focuses on the following topics: Development of fundamental approaches to the efficiency of the company. Comparison of company performance efficiency (fundamentals of benchmarking). Balanced Scorecard System. Measurement of the financial efficiency of the company. Measurement of the efficiency in the field of customers and the markets. Measurement of the internal processes efficiency. Measurement in the field of resource potential of the company. Questions related to the interconnection of the measuring index system with the company strategy. Possibility to apply the EFQM Model Excellence when evaluating the efficiency and comparing the companies. Methodical approach to the implementation of company efficiency measuring systems.


Language of instruction



Credit+Examination (written+oral)

Time span

26 hrs lectures, 13 hrs exercises, 15 hrs projects

Assessment points

100 exam



Jelčová Denisa, Ing. et Ing. (FBM BUT)
Nováková Monika, Ing. (IF FBM BUT)

Subject specific learning outcomes and competences

Students will have a clear idea of modern methods of measuring the company efficiency, including most frequently used systems of efficiency measurement. They will acquire the basic skills necessary for evaluation and comparison of efficiency of companies and they will be able to take an active part in realization of projects concerning implementation of company efficiency measurement systems.

Learning objectives

The main objective of the course is to provide students with the theoretical foundations and methodology necessary for the evaluation and comparison of companies efficiency. This requires mastering modern methods of the company efficiency measurement, including questions related to the most frequently used systems for efficiency measurement. Students should also understand questions with respect to the interconnection of the index measuring systems with the company strategy and to master methodical procedure of the implementation of the efficiency measuring systems.

Prerequisite kwnowledge and skills

Solution of equations and working out function graphs, knowledge of account sheets, cost accounting, cost calculation, financial analysis methods, fundamentals of organization and managerial functions within the company.

Study literature

  • SOLAŘ J., BARTOŠ V. Rozbor výkonnosti firmy. 3.vydání Brno: VUT Brno, Fakulta podnikatelská, 2006, 163 s. ISBN 80-214-3325-6. (CS)
  • KAPLAN, R.S., NORTON, D.P. Balanced scorecard. Praha, Management Press 2000. 267 s. ISBN 80-7261-032-5. (CS)
  • PAVELKOVÁ, D., KNÁPKOVÁ, A. Výkonnost podniku z pohledu finančního manažera. 2. aktualizované a doplněné vydání. Praha: Linde, s.r.o., 2009. 333 s. ISBN 978-80-86131-85-6. (CS)
  • HORVÁTH & PARTNERS Balanced Scorecard v praxi. 1.vydání Praha, Profess Consulting s.r.o. 2002. 386s. ISBN 80-7259-018-9. (CS)
  • NENADÁL J., Měření v systémech managementu jakosti. 2.vydání Praha, Management Press, 2004. 335 s. ISBN 80-7261-110-0. (CS)

Syllabus of lectures

  1. Development of basic approaches towards measuring of company efficiency 
  2. Comparison of company efficiency (fundamentals of benchmarking). 
  3. Balanced Scorecard System. Measurement of the financial efficiency of the company. 
  4. Measurement of the efficiency in the field of customers and the markets. 
  5. Measurement of the internal processes efficiency. 
  6. Measurement of the efficiency in the field of learning and growth. 
  7. Questions related to the interconnection of the measuring index system with the company strategy. 
  8. EFQM Model Excellence principles and methods of implementation. 
  9. Models Malcolm Baldrig and T. Conti.
  10. Self-assessments of company efficiency - diagnostic process. 
  11. Programmes for implementation of company efficiency measuring systems.

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

Progress assessment

Control of results of independent work on assigned tasks. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.

Controlled instruction

Conditions for passing an exam: Knowledge of taught topics and its practical application.
Form of examination: Combined - a written test and an oral examination if necessary.

Exam prerequisites

Conditions for awarding the course-unit credit:
1. Active participation in exercises will be controlled and assessed by the teacher - max. 30 points.
2. Successful completion of a credit test - max assessment: 30 points in due term, 25 points in resit test.
3. Successful elaboration of semester work in pre-set deadline. Maximum 40 points for handing over in the deadline max 30 points for late handing over.
4. Total number of points for awarding the course-unit credit has to be higher than 60.

Course inclusion in study plans

  • Programme IT-MSC-2, field MMI, any year of study, Compulsory-Elective group E
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