Balanced Scorecard jako nástroj řízení lidských zdrojů ve ...

Ing. Iveta Gabcanov?

Balanced Scorecard as a tool for human resources management in financial organizations

Balanced Scorecard jako n?stroj ?zen? lidsk?ch zdroj ve financn?ch organizac?ch

Doctoral Thesis

Study course: Supervisor:

6208V038 Management and economics prof. Dr. Ing. Drahom?ra Pavelkov?

Zl?n

2012

CONTENTS

CONTENTS ______________________________________ 3 LIST OF FIGURES AND TABLES ____________________ 5

List of figures: ___________________________________ 5 List of tables: ____________________________________ 6 LIST OF ABBREVIATIONS _________________________ 8 ACKNOWLEDGEMENT ____________________________ 9 ABSTRACT _____________________________________ 10 ABSTRAKT _____________________________________ 11 INTRODUCTION _________________________________ 12 1 CURRENT STATUS OF SOLVED PROBLEMATICS _________________________________ 14 1.1 Definition of the human capital _________________ 14 1.2 BSC as a concept for performance management ____ 21 1.3 Financial organization and BSC ________________ 25 1.4 HR Scorecard ______________________________ 27 1.5 Key performance indicators ___________________ 32 2 GOALS OF THE DISSERTATION WORK _________ 38 2.1 Research process of dissertation work____________ 40 3 METHODOLOGY _____________________________ 43 4 MAIN RESULTS OF THE DISSERTATION WORK __ 45 4.1 Process of the HR scorecard implementation in production plant_ _________________________________________ 46 4.1.1 Strategy map on HR level _____________________ 53 4.1.2 Key performance indicators in production company 59

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4.2 Factors influencing human resources management in financial organizations ____________________________ 61 4.3 Proposal of methodology of BSC application for the financial sector __________________________________ 72 4.4 Key performance indicators on human resources level___________________________________________73 5 PROCESS OF IMPLEMENTATION BSC SCORECARD ON HR LEVEL IN FINANCIAL ORGANIZATION ABC ___ 78 5.1 Strategy map and HR activities in the financial organization ABC __________________________________________84 5.2 Key performance indicators in financial organization ABC____________________________ ______________ 94 6 SUMMARY OF RESULTS _____________________ 101 7 BENEFITS FOR THEORETHICAL AND PRACTICAL KNOWLEDGE __________________________________ 103 7.1 Benefits for theoretical knowledge _______________ 103 7.2 Benefits for practical knowledge ________________ 103 8 CONCLUSION ______________________________ 104 9 REFERENCE ________________________________ 138 10 PUBLICATION ______________________________ 146 11 CURRICULUM VITAE________________________ 147

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LIST OF FIGURES AND TABLES

List of figures:

FIG. 1 HUMAN CAPITAL STRUCTURE ................................... 15 FIG. 2 ORGANIZATION VARIABLES AND STRAGEGY AND COMPANY?S ENVIRONMENT .................................................. 17 FIG. 3 A SIMPLE ILLUSTRATION OF VALUE CREATION............. ...................................................................... 30 FIG. 4 FOUR TYPES OF PERFORMANCE MEASURES .......... 36 FIG. 5 PROCESS OF SOLVING THE DISSERTATION WORK 42 FIG. 6 STRATEGY MAP ON HR LEVEL IN THE PRODUCTION COMPANY ................................................................................... 55 FIG. 7 DISTRIBUTION OF LENGTH HR PROFESSIONAL EXPERIENCE............. .................................................................. 62 FIG. 8 STEP BY STEP PROCESS FOR PERFORMING INTERVIEWS ............................................................................... 63 FIG. 9 EXTERNAL FACTORS INFLUENCING HUMAN RESOURCES MANAGEMENT ................................................... 68 FIG. 10 INTERNAL FACTORS INFLUENCING HUMAN RESOURCES MANAGEMENT ................................................... 71 FIG. 11 PROSPEROUS BUSINESS MODEL OF FINANCIAL ORGANIZATION ABC ................................................................ 79 FIG. 12 STRATEGY PRINCIPLE OF FINANCIAL ORGANIZATION ABC............. ................................................... 80 FIG. 13 HUMAN RESOURCES STRATEGY OF RESEARCHED FINANCIAL ORGANIZATION............ ....................................... 80

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