Motivační systém jako faktor zvyšování efektivnosti podniku


Ekonomika a management

Motivační systém jako faktor zvyšování efektivnosti podniku

Jméno a příjmení autora:

Václav Janeček, Josef Hynek

Rok:
2010
Číslo:
1
Strany:
76 - 90
Klíčová slova:
Incentive system, economic value added, firms behavior and efficiency, survey between Czech companies
DOI (& full text):
Anotace:
The article deals with hypothesis that proper system of motivation for managers and other staff is a very strong factor of a business efficiency improvement. There is a description of some specific…více
The article deals with hypothesis that proper system of motivation for managers and other staff is a very strong factor of a business efficiency improvement. There is a description of some specific characteristics of manufacturing firms in conditions of “knowledge economy” and their requirements, demands on appropriate incentive system in the first part. The essence of difference between “knowledge economy” and previous phases of economy development consist in new position of high educated labour, sometimes titled “knowledge workers”, mainly. They became the deciding factor of a business success and that is why they must be motivated by new ways. The authors’ believe is that such an incentive system can be developed on the bases of economic value added concept. Functional mode and advantages of the system are analyzed in next part of the paper. The main attention is devoted to verification of the hypothesis mentioned above. The verification is realized by theoretical examination and on the base of result of the survey conducted among Czech manufacturing companies. Several indicators describing various aspects of firm efficiency were computed on the base of data valuable publicly [special database of firm’s financial statements]. Using indicators counted for various groups of businesses as return on assets, return on sales, level of leverage factor, intensity of capital turnover and mainly return on equity, authors compared efficiency of users and non-users EVA concept. The respondents - users of the incentive systems based on EVA concept show better value of efficiency indicators so we can conclude that the hypothesis was verified.
Sekce:
Ekonomika a management

?
NAPOVEDA
povinné
Jazyk