University of Economics, Prague
Faculty of Finance and Accounting Study programme “Finance and Accounting”
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M a s t e r T h e s i s E v a l u a t i o n
Reviewer form
Student name: Andrea Vatrtová
Title of the thesis: Impact of reward system on the cost management and performance management
Year of the defence: 2021 Supervisor name
and affiliation: Jaroslav Wagner, Department of Management Accounting Reviewer name
and affiliation: Ondřej H. Matyáš, Department of Management Accounting
THESIS CONTENT SUMMARY:
The diploma thesis focuses on the design of the reward system of a selected company. The theoretical part consists of the literature review relevant for this topic. The practical part presents the results of the research conducted in the company, covering mainly the design of the company’s cost management system, reward system and the linkages between these two.
OBJECTIONS AND REMARKS:
Content: A nice piece of work; interesting literature review in the field of motivational theory, but a little bit sketchy when it turns to the chapter 3, Measurement of Efficiency. In this chapter, the broader context and following discussion are missing. In the practical part, the company’s systems are aptly described and relevant ideas developed.
Formal aspects: less typos, grammar errors or missing words could improve the overall quality of the thesis.
QUESTIONS FOR THE DEFENCE:
What was the most surprising or counterintuitive finding you have revealed when conducting your research in the company?
Did the company accepted and implemented your proposals? If yes, what was their feedback? If no, for what reason(s)?
Page 2/2 ASSESSMENT:
Criterion Excellent Very good Good Insufficient
Aim formulation and fulfilment X
Work with literature x x
Methods and data used x
Results and their discussion x
Formal aspects x
Suggested overall grading: 2 - Very good
Prague, January 20rd 2021
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