{"id":1371,"date":"2023-08-29T21:07:46","date_gmt":"2023-08-29T19:07:46","guid":{"rendered":"https:\/\/evaltep.xcreative.cz\/uncategorized\/kontrolni-a-evaluacni-aktivity-v-msp\/"},"modified":"2023-09-15T15:41:59","modified_gmt":"2023-09-15T13:41:59","slug":"control-and-evaluation-activities-in-smes","status":"publish","type":"post","link":"https:\/\/evaltep.xcreative.cz\/en\/articles\/control-and-evaluation-activities-in-smes\/","title":{"rendered":"Control and Evaluation Activities in SMEs"},"content":{"rendered":"\n

Control and Evaluation Activities in SMEs<\/strong><\/p>\n\n\n\n

Abstrakt<\/strong><\/p>\n\n\n\n

Hlavn\u00edm c\u00edlem \u010dl\u00e1nku je prost\u0159ednictv\u00edm p\u0159\u00edpadov\u00e9 studie pouk\u00e1zat na praktick\u00fd p\u0159\u00ednos kontinu\u00e1ln\u011b prov\u00e1d\u011bn\u00fdch kontroln\u00edch a evalua\u010dn\u00edch aktivit u tohoto typu organizac\u00ed. Prvn\u00ed \u010d\u00e1st \u010dl\u00e1nku se v\u011bnuje \u00favodn\u00edmu vhledu do specifik kontroln\u00edch a evalua\u010dn\u00edch aktivit realizovan\u00fdch v organizac\u00edch typu mal\u00fdch a st\u0159edn\u00edch podnik\u016f v obecn\u00e9 rovin\u011b. Druh\u00e1 pas\u00e1\u017e seznamuje \u010dten\u00e1\u0159e se z\u00e1kladn\u00edm metodologick\u00fdm r\u00e1mcem pou\u017eit\u00e9 evalua\u010dn\u00ed metodiky a p\u0159edstaven\u00fd evalua\u010dn\u00ed cyklus poukazuje na odli\u0161nosti kontroln\u00edch a evalua\u010dn\u00edch aktivit od proces\u016f monitoringu a reportingu. N\u00e1sleduj\u00edc\u00ed \u010d\u00e1st je v\u011bnov\u00e1na p\u0159edstaven\u00ed syst\u00e9mu kontroln\u00edch a evalua\u010dn\u00edch aktivit ve vybran\u00e9m subjektu, z n\u011bho\u017e jsou v z\u00e1v\u011bru \u010dl\u00e1nku shrnuty identifikovan\u00e9 p\u0159\u00ednosy, kter\u00e9 mohou organizace vyu\u017e\u00edt pro zefektivn\u011bn\u00ed \u010dinnost\u00ed a k optimalizaci sv\u00e9ho fungov\u00e1n\u00ed.<\/p>\n\n\n\n

Abstract<\/strong><\/p>\n\n\n\n

The main objective of the article is to highlight the practical benefit of permanent monitoring and evaluation activities in small and medium-sized enterprises with using a case study as a research tool. The first part of the article is devoted to an initial insight into the specifics of monitoring and evaluation activities implemented in organizations such as SME\u2019s in general. The second part introduces the basic methodological framework used in the evaluation methodology and the description of evaluation cycle highlights the differences between the control and evaluation activities by monitoring and reporting processes. The following section presents the system of control and evaluation activities in the selected business study. Identified benefits that SME\u2018s can use to make processes more efficient and to optimize theirs functions are summed up in the conclusion.<\/p>\n\n\n\n

Kl\u00ed\u010dov\u00e1 slova<\/strong><\/p>\n\n\n\n

Evaluace, intern\u00ed audity, syst\u00e9m \u0159\u00edzen\u00ed kvality, kontroln\u00ed aktivity, mal\u00fd a st\u0159edn\u00ed podnik, evaluace managementu<\/p>\n\n\n\n

Keywords<\/strong><\/p>\n\n\n\n

Evaluation, internal audit, quality management system, controlling, small and medium enterprises, management evaluation<\/p>\n\n\n\n

\u00davod<\/strong><\/p>\n\n\n\n

Evalua\u010dn\u00ed aktivity pln\u00ed sv\u00e9 funkce v mnoha odv\u011btv\u00edch \u2013 od akademick\u00e9 p\u016fdy, p\u0159es ve\u0159ejn\u00fd sektor (nap\u0159. zdravotnictv\u00ed, r\u016fzn\u00e9 stupn\u011b vzd\u011bl\u00e1vac\u00edho syst\u00e9mu, soci\u00e1ln\u00ed interven\u010dn\u00ed programy atp.), st\u00e1tn\u00ed spr\u00e1vu a\u017e po sektor soukrom\u00fd. Evalua\u010dn\u00ed projekty poskytuj\u00ed zadavatel\u016fm i dal\u0161\u00edm \u00fa\u010dastn\u00edk\u016fm empirick\u00fdmi daty podlo\u017eenou zp\u011btnou vazbu, oporu p\u0159i komplexn\u00edch rozhodovac\u00edch procesech, podklady pro vyhodnocov\u00e1n\u00ed efektivity, p\u0159ehled identifikovan\u00fdch rizik, slabin i potenci\u00e1lu. V\u00fdstupy se samoz\u0159ejm\u011b li\u0161\u00ed rozsahem, formou i strukturou dle \u00fa\u010delu a zad\u00e1n\u00ed konkr\u00e9tn\u00ed evaluace. Av\u0161ak spole\u010dn\u00fdm specifikem v\u0161ech kvalitn\u00edch evalua\u010dn\u00edch projekt\u016f je, \u017ee jsou v\u00fdsledkem objektivn\u00edho, systematick\u00e9ho a kontrolovan\u00e9ho procesu. V praxi vych\u00e1z\u00ed z p\u0159\u00edstup\u016f evalua\u010dn\u00edho v\u00fdzkumu, co\u017e je aplikovan\u00fd proces zji\u0161\u0165ov\u00e1n\u00ed, sb\u011bru a synt\u00e9zy d\u016fkaz\u016f, kter\u00e9 vedou k z\u00e1v\u011br\u016fm o v\u011bcn\u00e9m z\u00e1kladu a o hodnot\u011b, o v\u00fdznamu, \u010di kvalit\u011b posuzovan\u00e9ho programu, produktu, osoby, politiky, n\u00e1vrhu nebo pl\u00e1nu (FOURNIER, Joanne 2005). T\u011bmito charakteristikami se evalua\u010dn\u00ed projekty z\u00e1sadn\u011b odli\u0161uj\u00ed od nesystematick\u00e9ho, \u00fa\u010delov\u011b \u010di intuitivn\u011b prov\u00e1d\u011bn\u00e9ho, subjektivn\u00edho hodnocen\u00ed, se kter\u00fdm se je mo\u017en\u00e9 v organizac\u00edch typu mal\u00e9 a st\u0159edn\u00ed podniky setkat. Kontinu\u00e1ln\u00ed kontroln\u00ed a evalua\u010dn\u00ed aktivity se v t\u011bchto charakteristik\u00e1ch li\u0161\u00ed tak\u00e9 od nam\u00e1tkov\u011b nebo nekomplexn\u011b a nahodile z\u00edsk\u00e1van\u00fdch v\u00fdstup\u016f, kter\u00e9 mohou zadavatel\u00e9, p\u0159\u00edp. i dal\u0161\u00ed tazatel\u00e9, dost\u00e1vat p\u0159edkl\u00e1dan\u00e9 od jednotliv\u00fdch zainteresovan\u00fdch stran, a to v\u010detn\u011b n\u011bkdy i zcela protich\u016fdn\u00fdch z\u00e1v\u011br\u016f. Kontroln\u00ed a evalua\u010dn\u00ed aktivity toti\u017e nemaj\u00ed v\u00fdznam pouze pro subjekt samotn\u00fd (tzv. evaluand), ale maj\u00ed tak\u00e9 dopady na zainteresovan\u00e9 strany, kter\u00e9 jsou s dan\u00fdm subjektem propojeny r\u016fzn\u00fdmi vazbami a h\u00e1j\u00ed si vlastn\u00ed z\u00e1jmy, co\u017e m\u016f\u017ee m\u00edt negativn\u00ed dopad na kvalitu a objektivitu jimi p\u0159edkl\u00e1dan\u00fdch v\u00fdstup\u016f. V praxi jsou evalua\u010dn\u00ed aktivity prov\u00e1d\u011bny za mnoha r\u016fzn\u00fdmi \u00fa\u010dely, kter\u00e9 stanovuje zadavatel evaluace podle sv\u00fdch o\u010dek\u00e1v\u00e1n\u00ed a pot\u0159eb. Evalua\u010dn\u00ed aktivity maj\u00ed p\u0159i vhodn\u00e9 implementaci potenci\u00e1l st\u00e1t se nejen n\u00e1strojem, ale p\u0159edev\u0161\u00edm ned\u00edlnou sou\u010d\u00e1st\u00ed efektivn\u00edho managementu ka\u017ed\u00e9ho subjektu.<\/p>\n\n\n\n

Hlavn\u00edm c\u00edlem \u010dl\u00e1nku je prost\u0159ednictv\u00edm p\u0159\u00edpadov\u00e9 studie pouk\u00e1zat na praktick\u00fd p\u0159\u00ednos kontinu\u00e1ln\u011b prov\u00e1d\u011bn\u00fdch kontroln\u00edch a evalua\u010dn\u00edch aktivit na ilustrativn\u00edm p\u0159\u00edkladu organizace typu mal\u00e9 a st\u0159edn\u00ed podniky (d\u00e1le MSP). D\u016fraz je kladen na demonstraci vybran\u00fdch typ\u016f kontroln\u00edch a evalua\u010dn\u00edch \u010dinnost\u00ed z re\u00e1ln\u00e9ho syst\u00e9mu zaveden\u00e9ho v p\u0159\u00edslu\u0161n\u00e9m subjektu.<\/p>\n\n\n\n

1. Kontroln\u00ed a evalua\u010dn\u00ed aktivity v organizac\u00edch typu MSP<\/strong><\/p>\n\n\n\n

Organizace typu mal\u00fdch a st\u0159edn\u00edch podnik\u016f (d\u00e1le MSP) pot\u0159ebuj\u00ed prov\u00e1d\u011bt nez\u00e1visl\u00e9 posuzov\u00e1n\u00ed zam\u011b\u0159en\u00e9 na fungov\u00e1n\u00ed intern\u00edch proces\u016f a m\u011b\u0159en\u00ed jejich efektivity nejen z d\u016fvodu vlastn\u00edho zdokonalov\u00e1n\u00ed a v\u00fdvoje organizace, ale i z d\u016fvod\u016f v\u00edce esenci\u00e1ln\u00edch-nap\u0159. za \u00fa\u010delem prov\u011b\u0159en\u00ed souladu jedn\u00e1n\u00ed subjektu se z\u00e1vaznou legislativou, s o\u010dek\u00e1v\u00e1n\u00edmi z\u00e1kazn\u00edk\u016f, s po\u017eadavky kl\u00ed\u010dov\u00fdch odb\u011bratel\u016f \u010di s certifikovan\u00fdmi normami.<\/p>\n\n\n\n

Nem\u00e9n\u011b \u017e\u00e1douc\u00ed je, aby se ka\u017ed\u00fd subjekt d\u016fkladn\u011b zam\u011b\u0159oval nejen na \u0159\u00edzen\u00ed sv\u00fdch intern\u00edch proces\u016f, ale i na systematickou spolupr\u00e1ci s hlavn\u00edmi c\u00edlov\u00fdmi skupinami, kter\u00e9 v p\u0159\u00edpad\u011b organizac\u00ed typu MSP zpravidla zahrnuj\u00ed spr\u00e1vn\u00ed org\u00e1ny, zam\u011bstnance, z\u00e1kazn\u00edky, konkurenty, dodavatele a obchodn\u00ed partnery.<\/p>\n\n\n\n

Kontroln\u00ed a evalua\u010dn\u00ed aktivity p\u0159edstavuj\u00ed n\u00e1stroj, kter\u00fd m\u016f\u017ee se zmapov\u00e1n\u00edm a \u0159\u00edzen\u00edm tohoto stavu pomoci. Jak je prakticky mo\u017en\u00e9 kontroln\u00ed a evalua\u010dn\u00ed aktivity vyu\u017e\u00edt k monitorov\u00e1n\u00ed a optimalizaci intern\u00edch proces\u016f i spolupr\u00e1ce s dodavateli, bude ilustrov\u00e1no prost\u0159ednictv\u00edm p\u0159edstaven\u00ed re\u00e1ln\u00e9ho syst\u00e9mu t\u011bchto typ\u016f aktivit, kter\u00e9 jsou prov\u00e1d\u011bny v p\u0159edstaven\u00e9m subjektu typu MSP.<\/p>\n\n\n\n

Z\u00e1kladn\u00ed praktick\u00e9 rozd\u011blen\u00ed evalua\u010dn\u00edch \u0161et\u0159en\u00ed dle v\u00fdznamu, \u00fa\u010delu a p\u0159\u00ednosu pro zainteresovan\u00e9 strany popsal nap\u0159\u00edklad Michael Scriven (1973), kter\u00fd je rozd\u011blil na dva z\u00e1kladn\u00ed p\u0159\u00edstupy \u2013 formativn\u00ed (angl. formative evaluation) a sumativn\u00ed (angl. summative evaluation).<\/p>\n\n\n\n

Hlavn\u00ed charakteristikou formativn\u00edch evalua\u010dn\u00edch \u0161et\u0159en\u00ed je snaha o zlep\u0161ov\u00e1n\u00ed a rozv\u00edjen\u00ed dan\u00fdch subjekt\u016f. V\u00fdsledky takto pojat\u00fdch evaluac\u00ed p\u0159edstavuj\u00ed pr\u016fb\u011b\u017enou zp\u011btnou vazbu, kter\u00e1 m\u016f\u017ee b\u00fdt vyu\u017e\u00edv\u00e1na pro korigov\u00e1n\u00ed b\u011b\u017e\u00edc\u00edch proces\u016f nebo pro n\u00e1vrh nov\u00fdch opat\u0159en\u00ed v evaluovan\u00e9 oblasti. V\u00fdsledky formativn\u00edch evalua\u010dn\u00edch \u0161et\u0159en\u00ed poskytuj\u00ed zadavatel\u016fm v\u00fdstupn\u00ed informace, kter\u00e9 jsou orientov\u00e1ny na vylep\u0161en\u00ed st\u00e1vaj\u00edc\u00edho stavu. Mezi praktick\u00fdmi c\u00edli kontinu\u00e1ln\u011b prov\u00e1d\u011bn\u00fdch formativn\u00edch evalua\u010dn\u00edch aktivit uplat\u0148ovan\u00fdch v MSP lze o\u010dek\u00e1vat nap\u0159\u00edklad ov\u011b\u0159en\u00ed spln\u011bn\u00ed vyt\u010den\u00fdch c\u00edl\u016f \u010di v\u00fdsledk\u016f subjektu, zm\u011b\u0159en\u00ed rozd\u00edlu mezi o\u010dek\u00e1van\u00fdm a re\u00e1ln\u00fdm stavem, zhodnocen\u00edm efektivity a nalezen\u00edm prostoru pro zlep\u0161en\u00ed st\u00e1vaj\u00edc\u00ed situace v evaluovan\u00fdch oblastech atp.<\/p>\n\n\n\n

Sumativn\u00ed evaluace jsou pou\u017e\u00edv\u00e1ny naopak a\u017e v mezn\u00edch situac\u00edch, kdy je t\u0159eba posoudit dosa\u017een\u00e9 v\u00fdsledky a rozhodnout o dal\u0161\u00edm pokra\u010dov\u00e1n\u00ed, \u010di ukon\u010den\u00ed evaluovan\u00fdch proces\u016f, \u010dinnost\u00ed, projekt\u016f a program\u016f. C\u00edlem sumativn\u00edch evaluac\u00ed je prov\u011b\u0159it m\u00edru dosa\u017een\u00ed stanoven\u00fdch c\u00edl\u016f a shrom\u00e1\u017edit relevantn\u00ed data pro rozhodnut\u00ed o pokra\u010dov\u00e1n\u00ed \u010di ukon\u010den\u00ed evaluovan\u00e9 aktivity. Sumativn\u00ed evaluace jsou zalo\u017eeny na exaktn\u00edch technik\u00e1ch sb\u011bru dat a informac\u00ed, prov\u011b\u0159uj\u00ed data a informace za vymezen\u00e9 obdob\u00ed z minulosti a spojuj\u00ed zainteresovan\u00e9 strany s odpov\u011bdnost\u00ed. Dosa\u017een\u00e9 v\u00fdsledky jsou vztahov\u00e1ny ke konkr\u00e9tn\u00edm subjekt\u016fm \u010di okolnostem, kter\u00e9 jejich dosa\u017een\u00ed usnadnily \u010di podpo\u0159ily, nebo mu naopak br\u00e1nily \u010di jej zcela znemo\u017enily.<\/p>\n\n\n\n

Nelze v\u0161ak z\u00e1rove\u0148 opomenout tak\u00e9 to, \u017ee se volba evalua\u010dn\u00edho p\u0159\u00edstupu v\u017edy odv\u00edj\u00ed od konkr\u00e9tn\u00edho zad\u00e1n\u00ed.<\/p>\n\n\n\n

1.1 Specifika organizac\u00ed typu mal\u00fdch a st\u0159edn\u00edch podnik\u016f<\/strong><\/p>\n\n\n\n

Jak dokl\u00e1d\u00e1 nap\u0159\u00edklad Zpr\u00e1va o v\u00fdvoji mal\u00e9ho a st\u0159edn\u00edho podnik\u00e1n\u00ed a jeho podpo\u0159e v roce 2013 (\u010cesko. Ministerstvo pr\u016fmyslu a obchodu, 2014), organizace typu mal\u00fdch a st\u0159edn\u00edch podnik\u016f tvo\u0159\u00ed skupinu velmi r\u016fznorod\u00fdch jednotek (mj. rozptylem po\u010dtu zam\u011bstnanc\u016f, lokalitou, organiza\u010dn\u00edm \u0159\u00edzen\u00edm, dodavatelsk\u00fdmi vztahy), kter\u00e9 jsou zam\u011b\u0159en\u00e9 na \u0161irok\u00e9 portfolio \u010dinnost\u00ed nap\u0159\u00ed\u010d cel\u00fdm podnikatelsk\u00fdm spektrem (nap\u0159. od \u0159emeslnictv\u00ed p\u0159es zaji\u0161t\u011bn\u00ed adrenalinov\u00fdch sport\u016f a\u017e po v\u011bdeckou \u010dinnost). Ofici\u00e1ln\u00ed aktu\u00e1ln\u011b platn\u00e1 definice mal\u00e9ho a st\u0159edn\u00edho podniku v Evropsk\u00e9 unii je upravena Na\u0159\u00edzen\u00edm Komise (ES) \u010d. 800\/2008 v podm\u00ednk\u00e1ch \u010cesk\u00e9 republiky (p\u0159\u00edlohou \u010d. 1). Hlavn\u00edmi faktory, kter\u00e9 ur\u010duj\u00ed, zda podnik pat\u0159\u00ed do skupiny mal\u00fdch a st\u0159edn\u00edch podnik\u016f (d\u00e1le t\u00e9\u017e MSP), jsou po\u010det zam\u011bstnanc\u016f a ro\u010dn\u00ed obrat nebo bilan\u010dn\u00ed suma ro\u010dn\u00ed rozvahy. Mal\u00e9 a st\u0159edn\u00ed podniky maj\u00ed maxim\u00e1ln\u00ed po\u010det zam\u011bstnanc\u016f men\u0161\u00ed ne\u017e 250 osob a z\u00e1rove\u0148 pln\u00ed n\u00ed\u017ee uveden\u00fd finan\u010dn\u00ed parametr. Skupina mal\u00fdch a st\u0159edn\u00edch podnik\u016f se dle v\u00fd\u0161e uveden\u00e9 definice (Evropsk\u00e1 unie 2008, s. 38) je\u0161t\u011b podrobn\u011bji \u010dlen\u00ed na kategorie uveden\u00e9 v tabulce (viz Tabulka 1 \u010dlen\u011bn\u00ed mal\u00fdch a st\u0159edn\u00edch podnik\u016f):<\/p>\n\n\n

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\"\"<\/figure>\n<\/div>\n\n\n

Pro ozna\u010den\u00ed mal\u00fdch a st\u0159edn\u00edch podnik\u016f se v textech b\u011b\u017en\u011b pou\u017e\u00edv\u00e1 zkratka MSP, p\u0159\u00edpadn\u011b se objevuj\u00ed pod ekvivalentn\u00ed zkratkou SMEs (\u010di pouze SME), kter\u00e1 poch\u00e1z\u00ed z anglick\u00e9ho v\u00fdrazu small and medium enterprises.<\/p>\n\n\n\n

Z hlediska kontroln\u00edch a evalua\u010dn\u00edch aktivit je zde vhodn\u00e9 upozornit na t\u0159i z\u00e1kladn\u00ed specifika propojuj\u00edc\u00ed MSP s pot\u0159ebou realizovat v nich kontroln\u00ed a evalua\u010dn\u00ed \u010dinnosti obdobn\u011b jako v ostatn\u00edch typech organizac\u00ed, a\u010d by se to mohlo s ohledem na jejich velikost zd\u00e1t na prvn\u00ed pohled nadbyte\u010dn\u00e9.<\/p>\n\n\n\n

Vyu\u017e\u00edv\u00e1n\u00ed outsourcingov\u00fdch aktivit<\/strong><\/p>\n\n\n\n

Pr\u00e1v\u011b z d\u016fvodu sv\u00e9 velikosti, pota\u017emo po\u010detnosti zam\u011bstnanc\u016f, mohou trp\u011bt organizace typu mikropodnik\u016f a mal\u00fdch podnik\u016f nedostatkem intern\u00edch person\u00e1ln\u00edch zdroj\u016f (nap\u0159. na pozic\u00edch specialist\u016f). Pro mikropodniky a mal\u00e9 podniky tento stav logicky \u00fast\u00ed v nutnost kumulovat funkce a za\u010dlenit v\u00edce agend do kompetenc\u00ed jedn\u00e9 pov\u011b\u0159en\u00e9 osoby, p\u0159\u00edpadn\u011b budovat outsourcingovou s\u00ed\u0165, kter\u00e1 se na \u0159e\u0161en\u00ed ur\u010den\u00fdch agend pod\u00edl\u00ed. P\u0159i variant\u011b \u0159\u00edzen\u00ed jednotliv\u00fdch agend formou outsourcingu, p\u0159in\u00e1\u0161\u00ed tento zp\u016fsob fungov\u00e1n\u00ed organizac\u00edm r\u016fzn\u00e9 v\u00fdhody (nap\u0159. profesion\u00e1ln\u00ed zast\u0159e\u0161en\u00ed agendy, sn\u00ed\u017een\u00ed intern\u00ed provozn\u00ed z\u00e1t\u011b\u017ee atp.) \u010di nev\u00fdhody (nap\u0159. zv\u00fd\u0161en\u00e9 n\u00e1roky na logistiku agendy, dodavatelskou neznalost kl\u00ed\u010dov\u00fdch intern\u00edch specifik atp.), v\u017edy je v\u0161ak doprov\u00e1zen sn\u00ed\u017een\u00edm pln\u00e9 kontroly nad vlastn\u00edmi zdroji a jejich toky. Pr\u00e1v\u011b v d\u016fsledku distan\u010dn\u00edho p\u016fsoben\u00ed \u0159e\u0161itele agendy, ztr\u00e1ty pln\u00e9 kontroly nad dan\u00fdm procesem a rozt\u0159\u00ed\u0161t\u011bn\u00ed agendy nejen do intern\u00edho ale i extern\u00edho prost\u0159ed\u00ed mimo subjekt vzr\u016fst\u00e1 vliv kontroln\u00edch a evalua\u010dn\u00edch aktivit.<\/p>\n\n\n\n

Nastavov\u00e1n\u00ed kontroln\u00edch mechanism\u016f<\/strong><\/p>\n\n\n\n

Obdobn\u011b jako v jin\u00fdch typech organizac\u00ed pom\u00e1haj\u00ed evalua\u010dn\u00ed aktivity cel\u00e9mu \u0159\u00edzen\u00ed MSP, jeliko\u017e ho nut\u00ed nastavovat si intern\u00ed kontroln\u00ed mechanismy v b\u011b\u017en\u00e9m provozu a systematicky prov\u011b\u0159ovat shodu s nastaven\u00fdmi krit\u00e9rii, a to optim\u00e1ln\u011b pravideln\u011b a prost\u0159ednictv\u00edm nez\u00e1visl\u00e9ho objektivn\u00edho subjektu. T\u00edm nemus\u00ed b\u00fdt v\u017edy bezpodm\u00edne\u010dn\u011b externista. Naopak to m\u016f\u017ee b\u00fdt v p\u0159\u00edpad\u011b MSP nap\u0159\u00edklad vybran\u00fd pracovn\u00edk, kter\u00fd nen\u00ed sou\u010d\u00e1st\u00ed ani nenese odpov\u011bdnost za dan\u00fd proces \u010di agendu a disponuje p\u0159\u00edslu\u0161n\u00fdmi kompetencemi pro \u010dinnost evalu\u00e1tora.<\/p>\n\n\n\n

Rozvoj procesn\u00edho \u0159\u00edzen\u00ed<\/strong><\/p>\n\n\n\n

Evalua\u010dn\u00ed aktivity z\u00e1rove\u0148 podporuj\u00ed rozvoj procesn\u00edho \u0159\u00edzen\u00ed v organizac\u00edch, a to nejen procesn\u00ed anal\u00fdzou. V optim\u00e1ln\u00edm p\u0159\u00edpad\u011b jsou nov\u011b zav\u00e1d\u011bn\u00e9 \u010di upravovan\u00e9 procesy ji\u017e automaticky navrhov\u00e1ny s kontroln\u00edm a reportingov\u00fdm apar\u00e1tem. Obdobnou sou\u010d\u00e1st ka\u017ed\u00e9ho projektu tvo\u0159\u00ed valida\u010dn\u00ed (p\u0159\u00edp. pilotn\u00ed provoz) a evalua\u010dn\u00ed f\u00e1ze. Pr\u00e1v\u011b z t\u011bchto indika\u010dn\u00edch procesn\u00edch f\u00e1z\u00ed vypl\u00fdvaj\u00ed nedostatky, mezery, rizika a hrozby, ke kter\u00fdm je prost\u0159ednictv\u00edm t\u00e9to intern\u00ed detekce mo\u017en\u00e9 p\u0159ijmout v\u010dasn\u00e1 n\u00e1pravn\u00e1 \u010di preventivn\u00ed opat\u0159en\u00ed. T\u011bmito opat\u0159en\u00edmi se minimalizuj\u00ed negativn\u00ed dopady na z\u00e1kazn\u00edky a umo\u017en\u00ed pr\u016fb\u011b\u017en\u011b optimalizovat dal\u0161\u00ed \u010dinnosti spojen\u00e9 s dan\u00fdm procesem \u010di projektem. Kontroln\u00ed a evalua\u010dn\u00ed aktivity t\u00edmto zp\u016fsobem tak\u00e9 pom\u00e1haj\u00ed naplnit normativn\u00ed po\u017eadavky syst\u00e9m\u016f \u0159\u00edzen\u00ed kvality (nap\u0159. \u010cSN EN ISO 9001:2008).<\/p>\n\n\n\n

1.2 Tradi\u010dn\u00ed n\u00e1stroje vyu\u017e\u00edvan\u00e9 v MSP<\/strong><\/p>\n\n\n\n

Z v\u00fd\u0161e uveden\u00fdch specifik charakteristick\u00fdch pro organizace typu MSP vypl\u00fdv\u00e1, \u017ee je nutn\u00e9 v p\u0159\u00edpad\u011b pou\u017eit\u00ed kontroln\u00edch a evalua\u010dn\u00edch \u010dinnost\u00ed p\u0159izp\u016fsobovat vybran\u00e9 n\u00e1stroje rozsahu a pot\u0159eb\u00e1m ka\u017ed\u00e9ho konkr\u00e9tn\u00edho subjektu. Existuj\u00edc\u00ed portfolio n\u00e1stroj\u016f pro kontroln\u00ed a evalua\u010dn\u00ed aktivity je po\u010detn\u00e9 obdobn\u011b jako \u0161k\u00e1la technik pro v\u00fdb\u011br \u0161irok\u00e1 (nap\u0159. experimenty, pozorov\u00e1n\u00ed, multivaria\u010dn\u00ed statistika atd.). Organizace mohou nav\u00edc up\u0159ednostnit nebo zkombinovat bu\u010f extern\u00ed, nebo intern\u00ed p\u0159\u00edstup k realizaci takov\u00fdchto \u0161et\u0159en\u00ed. N\u00ed\u017ee jsou p\u0159edstaveni tradi\u010dn\u00ed reprezentanti obou zm\u00edn\u011bn\u00fdch p\u0159\u00edstup\u016f, kte\u0159\u00ed jsou s evalua\u010dn\u00edmi aktivitami v bl\u00edzk\u00e9m vztahu. Jako prvn\u00ed pomocn\u00fd n\u00e1stroj jsou p\u0159edstaveny intern\u00ed audity navazuj\u00edc\u00ed na syst\u00e9my \u0159\u00edzen\u00ed kvality, kter\u00e9 usiluj\u00ed o komplexn\u00ed procesn\u00ed \u0159\u00edzen\u00ed v cel\u00e9 organizaci. T\u00edm doch\u00e1z\u00ed k prov\u00e1z\u00e1n\u00ed intern\u00edch audit\u016f s jedn\u00edm z tradi\u010dn\u00edch typ\u016f evalua\u010dn\u00edch \u0161et\u0159en\u00ed, tzv. procesn\u00ed evaluace, pro kterou se syst\u00e9m \u0159\u00edzen\u00ed kvality v tomto p\u0159\u00edpad\u011b st\u00e1v\u00e1 v\u00fdchoz\u00edm r\u00e1mcem. Druh\u00fdm zm\u00edn\u011bn\u00fdm n\u00e1strojem jsou extern\u00ed poradensk\u00e9 slu\u017eby, kter\u00e9 jsou v organizac\u00edch typu MSP vyu\u017e\u00edvan\u00e9 zejm\u00e9na pro d\u00edl\u010d\u00ed podp\u016frn\u00e9 procesy a na pokryt\u00ed specializovan\u00e9 \u010di odborn\u00e9 agendy. Mal\u00e9 a st\u0159edn\u00ed podniky se soust\u0159ed\u00ed prim\u00e1rn\u011b na sv\u00e9 kl\u00ed\u010dov\u00e9 posl\u00e1n\u00ed, strategick\u00fd z\u00e1m\u011br a na j\u00e1dro podnik\u00e1n\u00ed. Z t\u00e9to perspektivy podp\u016frnou agendu (nap\u0159. marketing, personalistiku atp.) proto \u010dasto sp\u00ed\u0161e outsourcuj\u00ed, ne\u017e aby ji pokr\u00fdvaly vlastn\u00edmi intern\u00edmi zdroji.<\/p>\n\n\n\n

Intern\u00ed audity<\/strong><\/p>\n\n\n\n

Intern\u00ed audity jsou jedn\u00edm ze z\u00e1kladn\u00edch n\u00e1stroj\u016f syst\u00e9mu managementu kvality (anglicky Quality Management System, \u010di zkratka QMS). Syst\u00e9m \u0159\u00edzen\u00ed kvality je definov\u00e1n jako skupina postoj\u016f, proces\u016f a procedur vy\u017eadovan\u00fdch pro pl\u00e1nov\u00e1n\u00ed a prov\u00e1d\u011bn\u00ed (v\u00fdroba\/slu\u017eby) v oblasti hlavn\u00ed \u010dinnosti organizace. Syst\u00e9m \u0159\u00edzen\u00ed kvality (d\u00e1le u\u017e\u00edv\u00e1na tak\u00e9 zkratka QMS) spojuje r\u016fznorod\u00e9 vnit\u0159n\u00ed procesy v organizaci a sm\u011b\u0159uje k procesn\u00edmu p\u0159\u00edstupu p\u0159i prov\u00e1d\u011bn\u00ed projekt\u016f. Mimo to pom\u00e1h\u00e1 v organizac\u00edch identifikovat, m\u011b\u0159it a zlep\u0161ovat r\u016fznorod\u00e9 procesy tak, aby vedly ke zlep\u0161ov\u00e1n\u00ed v\u00fdkonu a fungov\u00e1n\u00ed spole\u010dnosti (\u010cSN EN ISO 9000:2006).
Mezi hlavn\u00edmi \u00fa\u010dely prost\u0159edk\u016f k dosa\u017een\u00ed t\u011bchto c\u00edl\u016f jsou intern\u00ed audity, kter\u00e9 p\u0159edstavuj\u00ed systematick\u00fd, nez\u00e1visl\u00fd a dokumentovan\u00fd proces, kter\u00fd prov\u011b\u0159uje aktu\u00e1ln\u00ed stav s nastaven\u00fdmi krit\u00e9rii. Jedn\u00edm z \u00fa\u010del\u016f prov\u00e1d\u011bn\u00ed audit\u016f je zjistit, zda procesy prob\u00edhaj\u00ed v souladu s nastaven\u00fdmi standardy, prov\u011b\u0159it na z\u00e1klad\u011b d\u016fkaz\u016f provozn\u00ed \u010dinnosti a obvykle tak\u00e9 zhodnotit kvalitu vnit\u0159n\u00ed kontroly organizace (\u010cSN EN ISO 9000:2006). Vzhledem k rozsahu dokumentace se audit obvykle zab\u00fdv\u00e1 jen vzorky a nikoli komplexn\u00edm v\u00edcestup\u0148ov\u00fdm prov\u011b\u0159ov\u00e1n\u00edm. Krom\u011b finan\u010dn\u00edho auditu se prov\u00e1d\u00ed tak\u00e9 audity dopad\u016f na \u017eivotn\u00ed prost\u0159ed\u00ed, technick\u00fd audit na kvalitu v\u00fdrobk\u016f, nebo bezpe\u010dnost proces\u016f a dal\u0161\u00ed podobn\u00e9.<\/p>\n\n\n\n

Certifikovan\u00e9 syst\u00e9my \u0159\u00edzen\u00ed kvality jsou koncipov\u00e1ny tak, aby mohly b\u00fdt implementov\u00e1ny ve v\u0161ech typech organizac\u00ed. Prakticky jsou uplat\u0148ov\u00e1ny a kombinov\u00e1ny s dal\u0161\u00edmi normativn\u00edmi po\u017eadavky nap\u0159\u00edklad ve v\u00fdrobn\u00edch \u010di subdodavatelsky orientovan\u00fdch organizac\u00edch (nap\u0159. automobilov\u00fd pr\u016fmysl, v\u00fdroba d\u00edl\u010d\u00edch komponent\u016f pro zdravotnick\u00e9 prost\u0159edky atp.). V koncepci norem \u0159ady ISO 9000 se uplat\u0148uje osm z\u00e1kladn\u00edch z\u00e1sad managementu kvality \u2011 zam\u011b\u0159en\u00ed na z\u00e1kazn\u00edka, veden\u00ed a \u0159\u00edzen\u00ed zam\u011bstnanc\u016f, zapojen\u00ed zam\u011bstnanc\u016f do \u0159\u00edzen\u00ed proces\u016f a pln\u011bn\u00ed c\u00edl\u016f organizace, procesn\u00ed p\u0159\u00edstup, syst\u00e9mov\u00fd p\u0159\u00edstup managementu, neust\u00e1l\u00e9 zlep\u0161ov\u00e1n\u00ed, p\u0159\u00edstup k rozhodov\u00e1n\u00ed zakl\u00e1daj\u00edc\u00ed se na faktech a vz\u00e1jemn\u011b prosp\u011b\u0161n\u00e9 dodavatelsk\u00e9 vztahy (\u010cSN EN ISO 9001:2008). Pro vyhodnocov\u00e1n\u00ed a m\u011b\u0159en\u00ed pln\u011bn\u00ed t\u011bchto z\u00e1sad je nezbytn\u00e9 vyu\u017e\u00edvat kontroln\u00ed i evalua\u010dn\u00ed aktivity.<\/p>\n\n\n\n

Jednotliv\u00e9 evropsk\u00e9 (pop\u0159. t\u00e9\u017e \u010desk\u00e9 technick\u00e9) normy nejen \u0159ady ISO 9000 na sebe zpravidla vz\u00e1jemn\u011b navazuj\u00ed a dopl\u0148uj\u00ed se. Mezi dv\u011b z\u00e1kladn\u00ed, kter\u00e9 jsou vyu\u017eiteln\u00e9 mimo jin\u00e9 pro evalua\u010dn\u00ed aktivity a jejich podporu, pat\u0159\u00ed:<\/p>\n\n\n\n

    \n
  • \u010cSN EN ISO 9001\/2008 Syst\u00e9my managementu kvality \u2013 Po\u017eadavky<\/li>\n<\/ul>\n\n\n\n

          Jedn\u00e1 se o v\u00fdchoz\u00ed kl\u00ed\u010dovou normu pro implementaci cel\u00e9ho syst\u00e9mu \u0159\u00edzen\u00ed kvality, kter\u00e1 ur\u010duje minim\u00e1ln\u00ed po\u017eadavky na z\u00e1kladn\u00ed prvky syst\u00e9mu a na jeho celkovou prov\u00e1zanost. Kontroln\u00ed a evalua\u010dn\u00ed \u010dinnosti zakotvuje do cel\u00e9ho syst\u00e9mu a ur\u010duje je jako ned\u00edlnou sou\u010d\u00e1st procesn\u00edho modelu, kter\u00fd tvo\u0159\u00ed jeden z pil\u00ed\u0159\u016f syst\u00e9mu managementu kvality.<\/p>\n\n\n\n

      \n
    • \u010cSN EN ISO 19011\/2011 Sm\u011brnice pro auditov\u00e1n\u00ed syst\u00e9m\u016f managementu<\/li>\n<\/ul>\n\n\n\n

            Tato norma p\u0159edstavuje kl\u00ed\u010dov\u00fd r\u00e1mec pro proces auditov\u00e1n\u00ed, mimo to v\u0161ak obsahuje mnoho princip\u016f vyu\u017eiteln\u00fdch pro realizaci tak\u00e9 dal\u0161\u00edch kontroln\u00edch a evalua\u010dn\u00edch aktivit. Krom\u011b popisu procesu a n\u00e1vodn\u00e9ho postupu pro auditov\u00e1n\u00ed obsahuje nap\u0159\u00edklad tak\u00e9 z\u00e1kladn\u00ed principy pro prov\u00e1d\u011bn\u00ed kontroln\u00edch \u010dinnost\u00ed, vymezuje kompetence a schopnosti pro realizaci a veden\u00ed \u010dinnost\u00ed tohoto typu atp.<\/p>\n\n\n\n

      Pro skupinu MSP jsou zdroje spojen\u00e9 s implementac\u00ed, z\u00edsk\u00e1n\u00edm, spr\u00e1vou a udr\u017eov\u00e1n\u00edm platn\u00e9 certifikace ISO \u010dasto n\u00e1kladn\u00e9 a u velmi mal\u00fdch podnik\u016f tak\u00e9 procesn\u011b a administrativn\u011b zat\u011b\u017euj\u00edc\u00ed. V\u00fdznamn\u00e9 je dr\u017een\u00ed certifikace zejm\u00e9na p\u0159i \u00fa\u010dasti MSP ve v\u00fdb\u011brov\u00fdch \u0159\u00edzen\u00edch, v dodavatelsk\u00fdch slu\u017eb\u00e1ch a p\u0159i realizaci ve\u0159ejn\u00fdch zak\u00e1zek. Z perspektivy evaluac\u00ed je, krom\u011b auditov\u00e1n\u00ed a procesn\u00ed anal\u00fdzy jako povinn\u00fdch sou\u010d\u00e1sti ka\u017ed\u00e9 normy tohoto typu, jejich implementace p\u0159\u00ednosn\u00e1 pro MSP tak\u00e9 minim\u00e1ln\u011b v t\u011bchto dal\u0161\u00edch t\u0159ech oblastech:<\/p>\n\n\n\n

        \n
      • Striktn\u011b po\u017eaduje prov\u00e1d\u011bn\u00ed kontroln\u00edch \u010dinnost\u00ed – tyto mechanismy slou\u017e\u00ed jako evalua\u010dn\u00ed n\u00e1stroje k intern\u00ed identifikaci siln\u00fdch a slab\u00fdch str\u00e1nek v\u010detn\u011b hrozeb a p\u0159\u00edle\u017eitost\u00ed v procesn\u00edm \u0159\u00edzen\u00ed \u2013 zejm\u00e9na v pl\u00e1nov\u00e1n\u00ed, kontrole, vyhodnocov\u00e1n\u00ed a syst\u00e9mov\u00e9m kontinu\u00e1ln\u00edm managementu.<\/li>\n\n\n\n
      • Prost\u0159ednictv\u00edm certifikace nez\u00e1visl\u00fdmi akreditovan\u00fdmi agenturami doch\u00e1z\u00ed periodicky k opakovan\u00fdm extern\u00edm evalua\u010dn\u00edm aktivit\u00e1m u certifikovan\u00fdch subjekt\u016f. P\u0159i t\u011bchto p\u0159\u00edle\u017eitostech je pravideln\u011b prov\u011b\u0159ov\u00e1na shoda s pln\u011bn\u00edm nastaven\u00fdch krit\u00e9ri\u00ed.<\/li>\n\n\n\n
      • Uplat\u0148ov\u00e1n\u00ed procesn\u00edho modelu PDCA (z anglick\u00e9ho plan-do-check-act \u010dili \u201enapl\u00e1nuj-ud\u011blej-zkontroluj-jednej\u201c), kter\u00fd nut\u00ed subjekty, obdobn\u011b jako formativn\u00ed evaluace, systematicky kontrolovat, monitorovat, analyzovat a vyhodnocovat prov\u00e1d\u011bn\u00e9 rutinn\u00ed procesn\u00ed \u010dinnosti a realizovan\u00e9 projekty.<\/li>\n<\/ul>\n\n\n\n

        Extern\u00ed poradensk\u00e9 slu\u017eby<\/strong><\/p>\n\n\n\n

        Extern\u00ed poradensk\u00e9 slu\u017eby zakotvuj\u00ed organizace do sv\u00e9ho mikrookol\u00ed a propojuj\u00ed ho s aktu\u00e1ln\u00edm d\u011bn\u00edm v makrookol\u00ed. Organizace typu MSP se pot\u0159ebuj\u00ed koncentrovat prim\u00e1rn\u011b na sv\u016fj j\u00e1drov\u00fd business. Pro \u0159\u00edzen\u00ed, sledov\u00e1n\u00ed, prov\u011b\u0159ov\u00e1n\u00ed a evaluaci, z hlediska j\u00e1dra podnik\u00e1n\u00ed neprim\u00e1rn\u00ed, agendy nemus\u00ed m\u00edt MSP v\u017edy dostate\u010dn\u00e9 person\u00e1ln\u00ed kapacity, voln\u00e9 intern\u00ed zdroje nebo pot\u0159ebn\u00fd potenci\u00e1l.<\/p>\n\n\n\n

        Krom\u011b prov\u011b\u0159en\u00ed souladu \u010dinnost\u00ed subjektu s legislativn\u00edm a normativn\u00edm r\u00e1mcem, p\u0159in\u00e1\u0161\u00ed extern\u00ed poradensk\u00e9 slu\u017eby organizac\u00edm p\u0159idanou hodnotu tak\u00e9 nap\u0159\u00edklad v oblastech anal\u00fdz, business intelligence aktivit, p\u0159i implementaci aktu\u00e1ln\u00edch trend\u016f \u010di p\u0159i rozvoji lidsk\u00fdch zdroj\u016f. Organizace typu MSP intenzivn\u011b vyu\u017e\u00edvaj\u00ed nejen poradensk\u00e9, ale i dal\u0161\u00ed outsourcovan\u00e9 slu\u017eby pro pokryt\u00ed specializovan\u00fdch a podp\u016frn\u00fdch agend, kter\u00e9 zpravidla nejsou nebo \u00fazce nesouvis\u00ed s j\u00e1drem jejich \u010dinnosti, a kter\u00e9 nedisponuj\u00ed intern\u00edmi zdroji pro jejich saturaci. Mezi outsourcovan\u00fdmi slu\u017ebami lze jmenovat kup\u0159\u00edkladu: vzd\u011bl\u00e1vac\u00ed aktivity, finan\u010dn\u00ed poradenstv\u00ed a \u00fa\u010detnictv\u00ed, monitoring, anal\u00fdzy, extern\u00ed platformy nebo v\u00fdvoj SW aplikac\u00ed, marketingov\u00e9 slu\u017eby a mnoh\u00e9 dal\u0161\u00ed dle pot\u0159eb p\u0159\u00edslu\u0161n\u00e9ho subjektu. N\u011bkter\u00e9 z aktivit jsou krom\u011b person\u00e1ln\u00ed, finan\u010dn\u00ed \u010di technologick\u00e9 n\u00e1ro\u010dnosti podm\u00edn\u011bny je\u0161t\u011b tak\u00e9 odbornou zp\u016fsobilost\u00ed (nap\u0159. bezpe\u010dnost a ochrana zdrav\u00ed p\u0159i pr\u00e1ci, revizn\u00ed \u010dinnost atd.) a mnohdy je podniku nezb\u00fdv\u00e1 zaji\u0161\u0165ovat jinak ne\u017e extern\u011b.<\/p>\n\n\n\n

        Formou poradensk\u00fdch slu\u017eeb lze \u0159e\u0161it tak\u00e9 realizaci extern\u00edch audit\u016f, kter\u00fdm se v\u011bnuj\u00ed auditorsk\u00e9 spole\u010dnosti v lok\u00e1ln\u00edm i celosv\u011btov\u00e9m m\u011b\u0159\u00edtku. Tyto organizace se sna\u017e\u00ed poskytovat klient\u016fm, a pota\u017emo cel\u00e9 podnikatelsk\u00e9 sf\u00e9\u0159e, investor\u016fm, regula\u010dn\u00edm org\u00e1n\u016fm i \u0161irok\u00e9 ve\u0159ejnosti jistotu, \u017ee \u00fadaje obsa\u017een\u00e9 v \u00fa\u010detn\u00edch z\u00e1v\u011brk\u00e1ch \u010di jin\u00e9 d\u016fle\u017eit\u00e9 ekonomick\u00e9 informace v\u011brn\u011b zobrazuj\u00ed skute\u010dnost, p\u0159\u00edpadn\u011b \u017ee intern\u00ed procesy spr\u00e1vn\u011b funguj\u00ed. Realizace expertn\u00edch extern\u00edch audit\u016f m\u016f\u017ee b\u00fdt pro MSP finan\u010dn\u011b velmi n\u00e1kladn\u00e1, obdobn\u011b jako r\u016fzn\u00e9 druhy specializovan\u00e9ho poradenstv\u00ed a konzulta\u010dn\u00edch slu\u017eeb.<\/p>\n\n\n\n

        V\u00fdhody poradensk\u00fdch (pota\u017emo outsourcovan\u00fdch) slu\u017eeb spo\u010d\u00edvaj\u00ed v tom, \u017ee slu\u010duj\u00ed extern\u00ed odborn\u00e9 znalosti a praktick\u00e9 dovednosti specialist\u016f, kte\u0159\u00ed se profesn\u011b zam\u011b\u0159uj\u00ed prim\u00e1rn\u011b na danou agendu. Lze od nich o\u010dek\u00e1vat kvalitn\u00ed v\u00fdstupy a funguj\u00ed jako nez\u00e1visl\u00fd expertn\u00ed posuzovatel. Pravidla spolupr\u00e1ce b\u00fdvaj\u00ed nav\u00edc jednozna\u010dn\u011b vymezena odb\u011bratelsko-dodavatelsk\u00fdmi smluvn\u00edmi vztahy.<\/p>\n\n\n\n

        Na druhou stranu je spr\u00e1va agendy sv\u011b\u0159ena specialist\u016fm a odborn\u00edk\u016fm, kte\u0159\u00ed nejsou bezprost\u0159edn\u011b dostupn\u00ed p\u0159i b\u011b\u017en\u00e9 provozn\u00ed operativ\u011b, ani p\u0159i krizov\u00fdch situac\u00edch. Nav\u00edc \u010dasto maj\u00ed jako jedin\u00ed, na rozd\u00edl od intern\u00edch pracovn\u00edk\u016f, komplexn\u00ed znalosti o p\u0159\u00edslu\u0161n\u00e9 agend\u011b. T\u00edm se MSP vystavuj\u00ed komplikac\u00edm spojen\u00fdm bu\u010fto s neschopnost\u00ed poskytovat slu\u017eby\/vyr\u00e1b\u011bt produkty nebo nezastupitelnost\u00ed v p\u0159\u00edpad\u011b v\u00fdpadku. Nav\u00edc mohou disponovat p\u0159\u00edstupy ke kl\u00ed\u010dov\u00fdm informa\u010dn\u00edm zdroj\u016fm a \u00fadaj\u016fm, jejich\u017e bezpe\u010dnost a integritu je nutn\u00e9 obez\u0159etn\u011b chr\u00e1nit. P\u0159i nav\u00e1z\u00e1n\u00ed spolupr\u00e1ce maj\u00ed tyto extern\u00ed subjekty snadn\u00fd p\u0159\u00edstup k intern\u00edm informac\u00edm, zdroj\u016fm a \u010dasto maj\u00ed nejv\u00edce znalost\u00ed o p\u0159\u00edslu\u0161n\u00e9 agend\u011b z cel\u00e9 organizace. To je sv\u00e1zan\u00e9 s rizikem faktu, \u017ee p\u0159\u00edjemce jednak nen\u00ed zcela relevantn\u011b schopen posoudit kvalitu odeb\u00edran\u00e9ho produktu, p\u0159\u00edp. slu\u017eby, a ani p\u0159es smluvn\u00ed o\u0161et\u0159en\u00ed nelze na tyto subjekty mnohdy p\u0159en\u00e9st koncovou odpov\u011bdnost.<\/p>\n\n\n\n

        2. Metodologie<\/strong><\/p>\n\n\n\n

        Kontroln\u00ed a evalua\u010dn\u00ed aktivity, demonstrovan\u00e9 na ilustrativn\u00edm p\u0159\u00edpadu, vych\u00e1z\u00ed z p\u016fvodn\u00ed metodiky c\u00edlen\u00fdch evaluac\u00ed (angl. goal-based evaluation \u010di objectives-oriented evaluation), kterou zavedl do oboru b\u011bhem 30. let 20. stolet\u00ed Ralph Tyler, evalu\u00e1tor \u0161kolsk\u00e9ho syst\u00e9mu ve Spojen\u00fdch st\u00e1tech americk\u00fdch. P\u016fvodn\u00edm d\u00edlem, kter\u00e9 koncept c\u00edlen\u00fdch evaluac\u00ed podrobn\u011b p\u0159edstavuje, je publikace p\u0159\u00edmo od Ralpha Tylera Basic Principles of Curriculum and Instruction (1949 a 2013), nicm\u00e9n\u011b vymezen\u00ed a popis z\u00e1kladn\u00edch princip\u016f je tak\u00e9 p\u0159ehledn\u011b zpracovan\u00fd v r\u00e1mci pojedn\u00e1n\u00ed Objectives-based Evaluation (2005). Metodika orientovan\u00e1 na porovn\u00e1v\u00e1n\u00ed vyt\u010den\u00fdch c\u00edl\u016f s realitou byla revolu\u010dn\u00edm \u0159e\u0161en\u00edm v dosavadn\u00ed evalua\u010dn\u00ed praxi zalo\u017een\u00e9 na opakovan\u00e9m prov\u00e1d\u011bn\u00ed standardizovan\u00fdch znalostn\u00edch, kognitivn\u00edch a v\u00fdkonnostn\u00edch test\u016f. Na tento trend zaveden\u00fd ve \u0161kolstv\u00ed zareagoval Ralph Tyler t\u00edm, \u017ee jako praktick\u00e9 \u0159e\u0161en\u00ed za\u010dal pou\u017e\u00edvat metodologii c\u00edlen\u00fdch evaluac\u00ed, jejich\u017e hlavn\u00ed dom\u00e9nou je postup charakteristick\u00fd t\u00edm, \u017ee k p\u0159edem definovan\u00fdm c\u00edl\u016fm (tj. o\u010dek\u00e1van\u00fdm v\u00fdstup\u016fm) jsou v r\u00e1mci prov\u00e1d\u011bn\u00ed evalua\u010dn\u00edho \u0161et\u0159en\u00ed p\u0159i\u0159azov\u00e1ny skute\u010dn\u011b dosahovan\u00e9 a empiricky ov\u011b\u0159iteln\u00e9 v\u00fdsledky, p\u0159i\u010dem\u017e oba typy informac\u00ed jsou n\u00e1sledn\u011b porovn\u00e1ny (Remr 2013). Proces c\u00edlen\u00fdch evaluac\u00ed se skl\u00e1d\u00e1 ze sedmi chronologicky navazuj\u00edc\u00edch etap:<\/p>\n\n\n\n

        1.     Stanoven\u00ed hlavn\u00edch obecn\u00fdch c\u00edl\u016f<\/p>\n\n\n\n

        2.     Rozklad na d\u00edl\u010d\u00ed c\u00edle, jejich klasifikace a kvantifikace<\/p>\n\n\n\n

        3.     Definov\u00e1n\u00ed c\u00edl\u016f v m\u011b\u0159iteln\u00fdch jednotk\u00e1ch, nastaven\u00ed metriky<\/p>\n\n\n\n

        4.     Vyhled\u00e1n\u00ed situac\u00ed, v nich\u017e m\u016f\u017ee b\u00fdt pln\u011bn\u00ed c\u00edl\u016f prokazateln\u011b sledov\u00e1no a m\u011b\u0159eno<\/p>\n\n\n\n

        5.     P\u0159\u00edprava designu evalua\u010dn\u00edch aktivit<\/p>\n\n\n\n

        6.     Sb\u011br dat prokazuj\u00edc\u00edch v\u00fdkonnost subjektu<\/p>\n\n\n\n

        7.     Srovn\u00e1n\u00ed z\u00edskan\u00fdch v\u00fdsledk\u016f se stanoven\u00fdmi obecn\u00fdmi c\u00edli \u010di standardy<\/p>\n\n\n\n

        Pokud na posledn\u00ed f\u00e1zi procesu automaticky navazuje f\u00e1ze prvn\u00ed a jsou upraveny st\u00e1vaj\u00edc\u00ed nebo dopln\u011bny nov\u00e9 c\u00edle, lze proces uzav\u0159\u00edt a vytvo\u0159it z n\u011bj opakuj\u00edc\u00ed se cyklus (viz Sch\u00e9ma 1 Evalua\u010dn\u00ed cyklus). Pot\u00e9 se tento p\u0159\u00edstup st\u00e1v\u00e1 vhodnou metodikou nejen pro jednor\u00e1zov\u00e1 \u010di opakovan\u00e1 \u0161et\u0159en\u00ed, ale tak\u00e9 pro kontinu\u00e1ln\u00ed evalua\u010dn\u00ed \u010dinnost.<\/p>\n\n\n

        \n
        \"\"<\/figure>\n<\/div>\n\n\n

        Jakmile se stane z t\u011bchto \u010dinnost\u00ed kontinu\u00e1ln\u00ed proces, kter\u00fd prob\u00edh\u00e1 v opakuj\u00edc\u00edch se cyklech, je \u017e\u00e1douc\u00ed vymezit kontroln\u00ed a evalua\u010dn\u00ed aktivity od controllingu a reportingu. V r\u00e1mci tohoto \u010dl\u00e1nku se controllingem rozum\u00ed stereotypn\u00ed prov\u00e1d\u011bn\u00ed p\u0159edem nastaven\u00e9ho sb\u011bru dat p\u0159i monitorov\u00e1n\u00ed operativn\u00edch proces\u016f. Z\u00edskan\u00e1 data jsou odevzd\u00e1v\u00e1na v ur\u010dit\u00fdch period\u00e1ch a ve standardizovan\u00e9m form\u00e1tu. Na rozd\u00edl od evalua\u010dn\u00edch \u0161et\u0159en\u00ed nejsou od controllingu o\u010dek\u00e1v\u00e1na \u017e\u00e1dn\u00e1 doporu\u010den\u00ed sumativn\u00edho ani formativn\u00edho charakteru, nerealizuje se hloubkov\u00e9 prov\u011b\u0159ov\u00e1n\u00ed agendy ani se neprov\u00e1d\u00ed detailn\u00ed anal\u00fdzy. V\u00fdstupem controllingu je maxim\u00e1ln\u011b upozorn\u011bn\u00ed na v\u00fdkyvy ve v\u00fdvoji s ohledem na nastaven\u00e9 hrani\u010dn\u00ed hodnoty. Controlling tak\u00e9 intenzivn\u011b nepracuje se z\u00e1jmy zainteresovan\u00fdch stran ani s kombinov\u00e1n\u00edm metod a technik pro sb\u011br dat. Reporting je vn\u00edm\u00e1n pouze jako jedna d\u00edl\u010d\u00ed sou\u010d\u00e1st v\u0161ech analytick\u00fdch proces\u016f \u2013 od denn\u011b monitorovan\u00fdch ukazatel\u016f, p\u0159es controlling a\u017e po evalua\u010dn\u00ed aktivity. Funkce reportingu spo\u010d\u00edv\u00e1 ve zpracov\u00e1n\u00ed a v synt\u00e9ze v\u00fdstup\u016f z r\u016fzn\u00fdch \u010dinnost\u00ed (anal\u00fdzy, monitoring atp.) a v jejich n\u00e1sledn\u00e9m p\u0159ed\u00e1v\u00e1n\u00ed ur\u010den\u00fdm c\u00edlov\u00fdm skupin\u00e1m. Zpravidla m\u00e1 nastaven standardn\u00ed form\u00e1t, ur\u010ditou periodu, pov\u011b\u0159en\u00e9ho zpracovatele, p\u0159esn\u011b vymezen\u00e9 p\u0159\u00edjemce a p\u0159edem ur\u010den\u00e9 sledovan\u00e9 parametry.<\/p>\n\n\n\n

        Kontroln\u00ed a evalua\u010dn\u00ed aktivity vyu\u017e\u00edvaj\u00ed obou zdroj\u016f pro napln\u011bn\u00ed sv\u00e9ho zad\u00e1n\u00ed. Aktivn\u011b a kreativn\u011b kombinuj\u00ed v r\u00e1mci nastaven\u00e9ho evalua\u010dn\u00edho designu r\u016fzn\u00e9 metody, techniky, vyu\u017e\u00edvaj\u00ed r\u016fzn\u00e9 zdroje dat, pracuj\u00ed se z\u00e1jmy c\u00edlov\u00fdch skupin a zab\u00fdvaj\u00ed se hlub\u0161\u00ed a c\u00edlenou anal\u00fdzou za \u00fa\u010delem naplnit vyt\u010den\u00e9 c\u00edle evaluace, kter\u00e9 mohou m\u00edt jednor\u00e1zov\u00fd i kontinu\u00e1ln\u00ed charakter.<\/p>\n\n\n\n

        3. Syst\u00e9m evalua\u010dn\u00edch aktivit ve vybran\u00e9m subjektu<\/strong><\/p>\n\n\n\n

        Ilustrativn\u00ed p\u0159\u00edklad organizace typu MSP a jej\u00edho syst\u00e9mu kontroln\u00edch a evalua\u010dn\u00edch aktivit je zpracov\u00e1n ve form\u011b p\u0159\u00edpadov\u00e9 studie. Ty p\u0159edstavuj\u00ed popisn\u00e9, pr\u016fzkumn\u00e9 nebo explana\u010dn\u00ed anal\u00fdzy ur\u010dit\u00e9ho subjektu, skupiny, ud\u00e1losti nebo jevu. P\u0159\u00edpadov\u00e9 studie (neboli kazuistiky) se vyu\u017e\u00edvaj\u00ed ke zkoum\u00e1n\u00ed p\u0159\u00ed\u010dinn\u00fdch souvislost\u00ed s c\u00edlem nal\u00e9zt z\u00e1kladn\u00ed principy dan\u00e9ho analyzovan\u00e9ho p\u0159\u00edpadu (Shepard; Greene 2003). Tento typ studi\u00ed zauj\u00edm\u00e1 v evalua\u010dn\u00edch v\u00fdzkumech v\u00fdraznou pozici minim\u00e1ln\u011b v n\u00e1sleduj\u00edc\u00edch \u010dty\u0159ech oblastech. V prvn\u00edm p\u0159\u00edpad\u011b slou\u017e\u00ed p\u0159\u00edpadov\u00e9 studie pro vysv\u011btlen\u00ed p\u0159\u00ed\u010dinn\u00fdch vztah\u016f, kter\u00e9 vych\u00e1z\u00ed z re\u00e1ln\u00e9ho prost\u0159ed\u00ed, ale z\u00e1rove\u0148 jsou p\u0159\u00edli\u0161 komplexn\u00ed pro v\u00fdzkumn\u00fd nebo experiment\u00e1ln\u00ed design. Druh\u00e1 mo\u017enost jejich vyu\u017eit\u00ed spo\u010d\u00edv\u00e1 v popisu re\u00e1ln\u00e9ho prost\u0159ed\u00ed v\u010detn\u011b intervenc\u00ed, v jejich\u017e kontextu se dan\u00fd subjekt nach\u00e1z\u00ed. V neposledn\u00ed \u0159ad\u011b mohou p\u0159\u00edpadov\u00e9 studie ilustrovat a dokreslovat ur\u010dit\u00e1 t\u00e9mata, problematiky a oblasti formou popisu, jako je tomu i v p\u0159\u00edpad\u011b tohoto \u010dl\u00e1nku. \u010ctvrt\u00fdm p\u0159\u00ednosem aplikace p\u0159\u00edpadov\u00fdch studi\u00ed na poli evalua\u010dn\u00edch \u0161et\u0159en\u00ed je jejich vyu\u017eit\u00ed pro usnadn\u011bn\u00ed situac\u00ed, v nich\u017e evaluovan\u00e9 interven\u010dn\u00ed programy nemaj\u00ed jednoduch\u00e9 a jednozna\u010dn\u00e9 v\u00fdstupy (Yin 2009, s. 19-20).<\/p>\n\n\n\n

        V n\u00ed\u017ee p\u0159edstavovan\u00e9m subjektu jsou realizov\u00e1ny aktivity kontinu\u00e1ln\u00edho formativn\u00edho charakteru. Kontroln\u00ed a evalua\u010dn\u00ed prob\u00edhaj\u00ed v souladu s v\u00fd\u0161e p\u0159edstaven\u00fdm evalua\u010dn\u00edm cyklem. D\u00edl\u010d\u00ed \u010dinnosti jsou realizov\u00e1ny prim\u00e1rn\u011b prost\u0159ednictv\u00edm intern\u00edch person\u00e1ln\u00edch zdroj\u016f, ale obohacov\u00e1ny jsou i extern\u00edmi podn\u011bty. Ty jsou z\u00edsk\u00e1v\u00e1ny zejm\u00e9na od z\u00e1kazn\u00edk\u016f, obchodn\u00edch partner\u016f, dodavatel\u016f, certifika\u010dn\u00edho org\u00e1nu a holdingov\u00fdch partner\u016f.<\/p>\n\n\n\n

        Prov\u00e1d\u011bn\u00ed kontroln\u00edch a evalua\u010dn\u00edch aktivit se prol\u00edn\u00e1 celou organiza\u010dn\u00ed strukturou prezentovan\u00e9 spole\u010dnosti. Na kontroln\u00edch a evalua\u010dn\u00edch \u010dinnostech se pod\u00edl\u00ed v\u0161ichni vedouc\u00ed zam\u011bstnanci. Skladba aktivit vych\u00e1z\u00ed z aktu\u00e1ln\u00edch provozn\u00edch pot\u0159eb spole\u010dnosti a mimo jin\u00e9 podporuje zisk certifikace podle ISO 9001. C\u00edlem kontroln\u00edch a evalua\u010dn\u00edch \u010dinnost\u00ed je krom\u011b optimalizace spolupr\u00e1ce s kl\u00ed\u010dov\u00fdmi dodavateli, tak\u00e9 korigovat b\u011b\u017e\u00edc\u00ed procesy, zp\u0159esnit c\u00edle, definovat slab\u00e9 a siln\u00e9 oblasti, identifikovat potenci\u00e1ln\u00ed rizika a hrozby, prov\u00e9st anal\u00fdzu v\u00fdstup\u016f a dopad\u016f proces\u016f a v neposledn\u00ed \u0159ad\u011b odhalit v\u010dasn\u011b p\u0159\u00edpadn\u00e9 nedostatky.<\/p>\n\n\n\n

        3.1 P\u0159edstaven\u00ed uk\u00e1zkov\u00e9ho subjektu<\/strong><\/p>\n\n\n\n

        Pro p\u0159edstaven\u00ed konkr\u00e9tn\u00edho syst\u00e9mu evalua\u010dn\u00edch aktivit byl zvolen uk\u00e1zkov\u00fd subjekt, kter\u00fd p\u0159\u00edslu\u0161\u00ed do skupiny organizac\u00ed typu mal\u00fdch a st\u0159edn\u00edch podnik\u016f. Za dobu sv\u00e9ho v\u00edce ne\u017e dvacetilet\u00e9ho fungov\u00e1n\u00ed na \u010desk\u00e9m trhu v sektoru bezpe\u010dnostn\u00edch slu\u017eeb pro\u0161la ilustrativn\u00ed spole\u010dnost v\u0161emi t\u0159emi kategoriemi podniku typu MSP \u2013 od mikropodniku, p\u0159es mal\u00fd, a\u017e po st\u0159edn\u00ed podnik, k n\u011bmu\u017e se s celkov\u00fdm po\u010dtem t\u00e9m\u011b\u0159 sta zam\u011bstnanc\u016f aktu\u00e1ln\u011b \u0159ad\u00ed.<\/p>\n\n\n\n

        Subjekt p\u0159\u00edpadov\u00e9 studie<\/strong><\/p>\n\n\n\n

        Spole\u010dnost spravuj\u00edc\u00ed bezpe\u010dnostn\u00ed a z\u00e1kaznick\u00e9 centrum p\u016fsob\u00ed na \u010desk\u00e9m trhu ji\u017e od roku 1991 a aktu\u00e1ln\u011b poskytuje zejm\u00e9na slu\u017eby pultu centralizovan\u00e9 ochrany (tzv. PCO). B\u011bhem sv\u00e9 existence vybudovala spole\u010dnost komplexn\u00ed syst\u00e9m ochrany osob a majetku a nyn\u00ed st\u0159e\u017e\u00ed v\u0161echny typy objekt\u016f \u2013 od vozidel p\u0159es chaty, byty, rodinn\u00e9 domy, kancel\u00e1\u0159sk\u00e9 prostory, objekty ve\u0159ejn\u00e9ho z\u00e1jmu a\u017e k obchodn\u00edm s\u00edt\u00edm mezin\u00e1rodn\u00edch \u0159et\u011bzc\u016f. P\u0159esto ke ka\u017ed\u00e9mu st\u0159e\u017een\u00e9mu objektu p\u0159istupuje individu\u00e1ln\u011b \u2013 zpracov\u00e1v\u00e1 unik\u00e1tn\u00ed bezpe\u010dnostn\u00ed posouzen\u00ed a vytv\u00e1\u0159\u00ed specifickou z\u00e1krokovou kartu s popisem taktiky z\u00e1sahu na napaden\u00e9m objektu. Pro zaji\u0161t\u011bn\u00ed cel\u00e9ho syst\u00e9mu spole\u010dnost navrhuje a realizuje dod\u00e1vky poplachov\u00e9 zabezpe\u010dovac\u00ed a t\u00eds\u0148ov\u00e9 syst\u00e9my a ostatn\u00edch slaboproud\u00fdch rozvod\u016f. Jako podporu zam\u011bstn\u00e1v\u00e1 spole\u010dnost des\u00edtku servisn\u00edch technik\u016f, kte\u0159\u00ed jsou p\u0159ipraveni \u0159e\u0161it poruchov\u00e9 stavy 24 hodin denn\u011b.<\/p>\n\n\n\n

        Druhou a z\u00e1rove\u0148 kl\u00ed\u010dovou slo\u017ekou spole\u010dnosti je ji\u017e zm\u00edn\u011bn\u00fd pult centralizovan\u00e9 ochrany. Spole\u010dnost nab\u00edz\u00ed permanentn\u00ed d\u00e1lkovou kontrolu objekt\u016f prost\u0159ednictv\u00edm technologie monitorovac\u00edho syst\u00e9mu PCO, kter\u00e1 je schopna p\u0159ij\u00edmat data ze zabezpe\u010dovac\u00edch syst\u00e9m\u016f po v\u0161ech dostupn\u00fdch komunika\u010dn\u00edch kan\u00e1lech (radiov\u00e1 s\u00ed\u0165, GPRS, SMS, LAN, telefonn\u00ed linka). Poskytovatel t\u011bchto slu\u017eeb zprost\u0159edkov\u00e1v\u00e1 tak\u00e9 okam\u017eit\u00fd bezpe\u010dnostn\u00ed z\u00e1sah proveden\u00fd z\u00e1sahovou skupinou na ohro\u017een\u00e9m \u010di naru\u0161en\u00e9m objektu kdekoli na cel\u00e9m \u00fazem\u00ed \u010cesk\u00e9 republiky.<\/p>\n\n\n\n

        3.2 Popis syst\u00e9mu kontroln\u00edch a evalua\u010dn\u00edch aktivit<\/strong><\/p>\n\n\n\n

        Za spr\u00e1vu a zast\u0159e\u0161en\u00ed syst\u00e9mu kontroln\u00edch a evalua\u010dn\u00edch aktivit v popisovan\u00e9m subjektu odpov\u00edd\u00e1, za p\u0159edpokladu aktivn\u00ed spolu\u00fa\u010dasti vedouc\u00edch pracovn\u00edk\u016f, mana\u017eer kvality. Tato pracovn\u00ed pozice je sou\u010d\u00e1st\u00ed veden\u00ed spole\u010dnosti, co\u017e usnad\u0148uje flexibilitu p\u0159i \u00faprav\u00e1ch a nastavov\u00e1n\u00ed syst\u00e9mu podle aktu\u00e1ln\u00edch pot\u0159eb spole\u010dnosti a v souladu s jej\u00edmi strategick\u00fdmi z\u00e1m\u011bry.<\/p>\n\n\n\n

        Podklady a podn\u011bty pro kontroln\u00ed a evalua\u010dn\u00ed aktivity jsou z\u00edsk\u00e1v\u00e1ny zejm\u00e9na z t\u011bchto zdroj\u016f \u2013 v\u00fdstupy z extern\u00edch a intern\u00edch audit\u016f, z\u00e1znamy z proces\u016f v informa\u010dn\u00edch syst\u00e9mech, z\u00e1pisy a p\u0159\u00edsp\u011bvky z porad veden\u00ed, v\u00fdstupy z p\u0159ezkoum\u00e1n\u00ed QMS veden\u00edm, podn\u011bty zam\u011bstnanc\u016f sd\u011blovan\u00e9 mana\u017eeru kvality a vedouc\u00edm zam\u011bstnanc\u016fm, v\u00fdstupy mapov\u00e1n\u00ed spokojenosti z\u00e1kazn\u00edk\u016f, z\u00e1znamy \u0159e\u0161en\u00ed reklamac\u00ed a st\u00ed\u017enost\u00ed z\u00e1kazn\u00edk\u016f a fiktivn\u00ed testovac\u00ed p\u0159\u00edpady.<\/p>\n\n\n\n

        Kontroln\u00ed a evalua\u010dn\u00ed aktivity jsou orientov\u00e1ny na dva z\u00e1kladn\u00ed okruhy \u2013 hodnocen\u00ed dodavatel\u016f a intern\u00ed management, p\u0159i\u010dem\u017e jsou oba okruhy stru\u010dn\u011b pops\u00e1ny v n\u00e1sleduj\u00edc\u00edch kapitol\u00e1ch.<\/p>\n\n\n\n

        3.3 Kontroln\u00ed a evalua\u010dn\u00ed aktivity \u2013 hodnocen\u00ed dodavatel\u016f<\/strong><\/p>\n\n\n\n

        Hodnocen\u00ed dodavatel\u016f a \u0159\u00edzen\u00ed agendy outsourcovan\u00fdch slu\u017eeb a produkt\u016f jsou v kompetenci \u0159editel\u016f\/vedouc\u00edch \u00fasek\u016f, k nim\u017e agenda procesn\u011b p\u0159\u00edslu\u0161\u00ed. Z\u00e1kladn\u00edmi ukazateli pro vz\u00e1jemnou spolupr\u00e1ci jsou cena, dosavadn\u00ed kvalita poskytovan\u00fdch produkt\u016f \u010di slu\u017eeb, po\u010det reklamac\u00ed nebo d\u00edl\u010d\u00edch reklamac\u00ed vzta\u017een\u00fdch k objemu dod\u00e1vek, dodr\u017eov\u00e1n\u00ed dodac\u00edch podm\u00ednek a kompletnost p\u0159ed\u00e1van\u00fdch podklad\u016f. V p\u0159\u00edpad\u011b zji\u0161t\u011bn\u00fdch nedostatk\u016f je zah\u00e1jeno reklama\u010dn\u00ed \u0159\u00edzen\u00ed, kter\u00e9 vede vedouc\u00edm \u00faseku ur\u010den\u00fd zam\u011bstnanec. Vedouc\u00ed dan\u00fdch organiza\u010dn\u00edch slo\u017eek odpov\u00eddaj\u00ed t\u00e9\u017e za reporting a za \u0159e\u0161en\u00ed agendy s p\u0159\u00edslu\u0161n\u00fdmi z\u00e1stupci extern\u00edch dodavatel\u016f. Provozn\u00ed agendu v\u010detn\u011b projedn\u00e1v\u00e1n\u00ed v\u00fdstup\u016f a \u0159e\u0161en\u00ed neshod m\u016f\u017ee prov\u00e1d\u011bt s p\u0159\u00edslu\u0161n\u00fdmi dodavateli tak\u00e9 \u0159editelem\/vedouc\u00edm \u00faseku ur\u010den\u00e1 kompetentn\u00ed osoba.<\/p>\n\n\n\n

        O agend\u011b jsou vedeny kontinu\u00e1ln\u00ed z\u00e1znamy a zpravidla obsahuj\u00ed anal\u00fdzu dat ve sjednan\u00e9m form\u00e1tu, kontrolu hodnot parametr\u016f a sledov\u00e1n\u00ed trend\u016f, upozorn\u011bn\u00ed na nevyhovuj\u00edc\u00ed hodnoty a po\u017eadavek na n\u00e1vrh \u0159e\u0161en\u00ed, z\u00e1znam o v\u00fdvoji \u0159e\u0161en\u00ed a kompenzaci a v\u00fdstupy z n\u00e1sledn\u00fdch prov\u011b\u0159ovac\u00edch kontrol.<\/p>\n\n\n\n

        Tyto podklady slou\u017e\u00ed pro pravideln\u00e1 jedn\u00e1n\u00ed s dodavateli a je od nich po\u017eadov\u00e1no jak zd\u016fvodn\u011bn\u00ed pochyben\u00ed, tak tak\u00e9 p\u0159ijet\u00ed n\u00e1pravn\u00fdch opat\u0159en\u00ed. S \u010d\u00e1st\u00ed dodavatel\u016f jsou v\u00fdstupy projedn\u00e1v\u00e1ny v m\u011bs\u00ed\u010dn\u00edch period\u00e1ch a s n\u011bkter\u00fdmi (z d\u016fvodu zachov\u00e1n\u00ed mo\u017enosti skryt\u00fdch kontroln\u00edch mechanism\u016f) pouze v p\u0159\u00edpad\u011b zji\u0161t\u011bn\u00fdch neshod.<\/p>\n\n\n\n

        V\u00fdsledky celoro\u010dn\u00edho hodnocen\u00ed dodavatel\u016f jsou sou\u010d\u00e1st\u00ed d\u00edl\u010d\u00edch zpr\u00e1v o p\u0159ezkoum\u00e1n\u00ed za jednotliv\u00e9 \u00faseky, kter\u00e9 pravideln\u011b zpracov\u00e1vaj\u00ed vedouc\u00ed \u00fasek\u016f\/odd\u011blen\u00ed za jim sv\u011b\u0159enou oblast.<\/p>\n\n\n\n

        3.4 Kontroln\u00ed a evalua\u010dn\u00ed aktivity \u2013 intern\u00ed management<\/strong><\/p>\n\n\n\n

        Kontroln\u00ed a evalua\u010dn\u00ed aktivity souvisej\u00edc\u00ed s intern\u00edm managementem jsou v kompetenci v\u0161ech vedouc\u00edch zam\u011bstnanc\u016f ji\u017e od \u00farovn\u011b liniov\u00e9ho managementu. Prim\u00e1rn\u011b jsou zam\u011b\u0159eny na operativn\u00ed agendu, u n\u00ed\u017e usiluj\u00ed o identifikaci slab\u00fdch a rizikov\u00fdch m\u00edst, aby mohla b\u00fdt v\u010dasn\u011b p\u0159ijata p\u0159\u00edslu\u0161n\u00e1 preventivn\u00ed \u010di n\u00e1pravn\u00e1 opat\u0159en\u00ed a t\u00edm b\u00fdt minimalizov\u00e1ny dopady na z\u00e1kazn\u00edky. To v\u0161e optim\u00e1ln\u011b je\u0161t\u011b p\u0159ed extern\u00edm upozorn\u011bn\u00edm na p\u0159\u00edslu\u0161n\u00fd nedostatek.<\/p>\n\n\n\n

        Intern\u00ed procesy jsou sledov\u00e1ny a kontrolov\u00e1ny v souvislosti se sv\u00fdm procesn\u00edm v\u00fdznamem, rizikovost\u00ed a m\u00edrou dopadu jejich vlivu na kvalitu spole\u010dnost\u00ed poskytovan\u00fdch slu\u017eeb. Jejich slo\u017een\u00ed je nav\u00e1z\u00e1no na jednotliv\u00e9 \u010d\u00e1sti pr\u016fchodu zak\u00e1zky spole\u010dnost\u00ed. Na z\u00e1klad\u011b procesn\u00edch zm\u011bn, v\u00fdstup\u016f anal\u00fdzy rizik, rozhodnut\u00ed v\u00fdkonn\u00e9ho \u0159editele nebo p\u0159edstavenstva spole\u010dnosti je v kontroln\u00edch mechanismech mo\u017en\u00e9 prov\u00e9st zm\u011bny, p\u0159enastavit priority, doplnit dal\u0161\u00ed kontroln\u00ed \u010dinnosti, \u010di naopak p\u0159estat sledovat ur\u010dit\u00e9 monitorovan\u00e9 ukazatele.<\/p>\n\n\n\n

        Mezi kl\u00ed\u010dov\u00e9 intern\u00ed procesy operativn\u00ed agendy v p\u0159edstavovan\u00e9m subjektu aktu\u00e1ln\u011b pat\u0159\u00ed obchodn\u00ed \u010dinnost, \u0159\u00edzen\u00ed provozu, odborn\u00e9 technick\u00e9 poradenstv\u00ed, p\u00e9\u010de o z\u00e1kaznick\u00e9 portfolio, \u0159e\u0161en\u00ed reklamac\u00ed a st\u00ed\u017enost\u00ed, fakturace slu\u017eeb a zpracov\u00e1n\u00ed v\u00fdpov\u011bd\u00ed.<\/p>\n\n\n\n

        Hlavn\u00ed pil\u00ed\u0159e syst\u00e9mu kontroln\u00edch a evalua\u010dn\u00edch aktivit jsou pops\u00e1ny v n\u00e1sleduj\u00edc\u00ed pas\u00e1\u017ei \u010dl\u00e1nku. P\u0159i t\u00e9to p\u0159\u00edle\u017eitosti je vhodn\u00e9 je\u0161t\u011b upozornit, \u017ee nejen n\u00ed\u017ee p\u0159edstaven\u00fd syst\u00e9m pokr\u00fdv\u00e1 ve\u0161kerou agendu. Velmi d\u016fle\u017eitou slo\u017ekou evalua\u010dn\u00edch aktivit zam\u011b\u0159en\u00fdch na prevenci je tak\u00e9 kontrola p\u0159i vlastn\u00edch provozn\u00edch \u010dinnostech, za kterou odpov\u00edd\u00e1 vedouc\u00ed p\u0159\u00edslu\u0161n\u00e9ho \u00faseku\/odd\u011blen\u00ed. Nep\u0159\u00edm\u00e1 kontrola je prov\u00e1d\u011bn\u00e1 tak\u00e9 na procesn\u011b navazuj\u00edc\u00edm pracovi\u0161ti, jeho\u017e pracovn\u00edci jsou povinni informovat o zji\u0161t\u011bn\u00fdch neshod\u00e1ch sv\u00e9ho vedouc\u00edho, kter\u00fd d\u00e1le \u0159e\u0161\u00ed dan\u00e9 zji\u0161t\u011bn\u00ed s vedouc\u00edm odpov\u00eddaj\u00edc\u00edm za p\u0159\u00edslu\u0161nou agendu, nebo o zji\u0161t\u011bn\u00fdch nesrovnalostech informuj\u00ed mana\u017eera kvality, kter\u00fd je pov\u011b\u0159en\u00fd pro\u0161et\u0159en\u00edm.<\/p>\n\n\n\n

        Dal\u0161\u00ed operativn\u00ed z\u00e1le\u017eitosti, kter\u00e9 tak\u00e9 souvis\u00ed se zji\u0161t\u011bn\u00edmi kontroln\u00edch a evalua\u010dn\u00edch aktivit, jsou \u0159e\u0161eny na \u00farovni veden\u00ed spole\u010dnosti v r\u00e1mci t\u00fddenn\u00edch porad veden\u00ed.<\/p>\n\n\n\n

        St\u00e1vaj\u00edc\u00ed kontroln\u00ed a evalua\u010dn\u00ed aktivity se skl\u00e1daj\u00ed ze \u0161esti hlavn\u00edch pil\u00ed\u0159\u016f, kter\u00e9 jsou zn\u00e1zorn\u011bny v n\u00ed\u017ee uveden\u00e9m sch\u00e9matu a n\u00ed\u017ee n\u00e1sledn\u011b bl\u00ed\u017ee p\u0159edstaveny. Zam\u011b\u0159uj\u00ed se na r\u016fzn\u00e9 \u00farovn\u011b kontroln\u00edch a evalua\u010dn\u00edch \u010dinnost\u00ed \u2013 syst\u00e9mov\u00e9, procesn\u00ed a operativn\u00ed.<\/p>\n\n\n

        \n
        \"\"<\/figure>\n<\/div>\n\n\n

        Intern\u00ed\/extern\u00ed audity<\/strong><\/p>\n\n\n\n

        V popisovan\u00e9m subjektu prov\u011b\u0159uj\u00ed audity funk\u010dnost cel\u00e9ho syst\u00e9mu \u0159\u00edzen\u00ed. Z\u00e1kladn\u00edm \u00fa\u010delem intern\u00edch\/extern\u00edch audit\u016f je ov\u011b\u0159it shodu
        mezi prax\u00ed a dokumentovan\u00fdmi postupy v\u010detn\u011b souladu s po\u017eadavky platn\u00e9 legislativy i norem. Nem\u00e9n\u011b d\u016fle\u017eit\u00fdm c\u00edlem je rovn\u011b\u017e ov\u011b\u0159it efektivnost intern\u00edch proces\u016f a zejm\u00e9na identifikovat mo\u017en\u00e9 p\u0159\u00edle\u017eitosti ke zlep\u0161en\u00ed ze syst\u00e9mov\u00e9 perspektivy. Jejich prov\u00e1d\u011bn\u00ed je upraveno normou \u010cSN ISO 19011. Audity jsou d\u016fle\u017eitou slo\u017ekou pro subjekt tak\u00e9 z d\u016fvodu jeho prov\u00e1zanosti se sv\u00fdm mikrookol\u00edm. P\u0159i pl\u00e1nov\u00e1n\u00ed programu audit\u016f je kladen d\u016fraz na zapojen\u00ed v\u017edy n\u011bkter\u00e9ho ze z\u00e1stupc\u016f ostatn\u00edch holdingov\u00fdch partner\u016f do role auditora. \u010c\u00e1ste\u010dn\u011b extern\u00ed, ale z\u00e1rove\u0148 i dostate\u010dn\u011b zainteresovan\u00fd, pohled pom\u00e1h\u00e1 spole\u010dnosti z\u00edsk\u00e1vat efektivn\u00ed zp\u011btnou vazbu a sledovat syst\u00e9m \u0159\u00edzen\u00ed kvality v auditovan\u00fdch odd\u011blen\u00edch z \u0161ir\u0161\u00ed perspektivy a z obecn\u011bj\u0161\u00edho ne\u017e pouze provozn\u00edho nadhledu.<\/p>\n\n\n\n

        Intern\u00ed audity prov\u011b\u0159uj\u00ed v ro\u010dn\u00ed period\u011b aktu\u00e1ln\u00ed stav fungov\u00e1n\u00ed jednotliv\u00fdch organiza\u010dn\u00edch slo\u017eek spole\u010dnosti (nap\u0159. obchodn\u00ed \u00fasek, z\u00e1kaznick\u00e9 centrum, provoz PCO), p\u0159i\u010dem\u017e u kl\u00ed\u010dov\u00fdch organiza\u010dn\u00edch slo\u017eek jsou prov\u00e1d\u011bny audity pololetn\u011b. Pro ilustraci, zam\u011b\u0159en\u00ed audit\u016f m\u016f\u017ee poslou\u017eit nap\u0159\u00edklad n\u00e1pl\u0148 intern\u00edho auditu odd\u011blen\u00ed technick\u00e9ho centra, kter\u00e9 se zam\u011b\u0159uje na poskytov\u00e1n\u00ed extern\u00edch a intern\u00edch slu\u017eeb, spolupr\u00e1ci s extern\u00edmi dodavateli (servisn\u00ed\/mont\u00e1\u017en\u00ed firmy), vyhodnocov\u00e1n\u00ed efektivity \u010dinnost\u00ed odd\u011blen\u00ed a na aplikaci technick\u00fdch norem.<\/p>\n\n\n\n

        N\u00e1stroj, kter\u00fd slou\u017e\u00ed jako evalua\u010dn\u00ed metrika pro p\u0159\u00edpad identifikovan\u00e9ho nesouladu, p\u0159edstavuj\u00ed identifikovan\u00e9 neshody, u nich\u017e se vyhodnocuje jejich po\u010det, stupe\u0148 z\u00e1va\u017enosti a rychlost jejich odstra\u0148ov\u00e1n\u00ed. Po\u010det a rychlost odstra\u0148ov\u00e1n\u00ed neshod jsou sledov\u00e1ny v meziro\u010dn\u00edm srovn\u00e1n\u00ed jednak pro p\u0159\u00edslu\u0161nou organiza\u010dn\u00ed slo\u017eku a tak\u00e9 pro spole\u010dnost jako celek. Eviden\u010dn\u00ed listy neshod, do nich\u017e jsou zaznamen\u00e1ny, jsou klasifikov\u00e1ny dle z\u00e1va\u017enosti od nejz\u00e1va\u017en\u011bj\u0161\u00edho stupn\u011b na syst\u00e9movou neshodu, z\u00e1va\u017enou neshodu, form\u00e1ln\u00ed neshodu a ozn\u00e1men\u00ed\/doporu\u010den\u00ed.<\/p>\n\n\n\n

        Jak ji\u017e bylo \u010d\u00e1ste\u010dn\u011b uvedeno v\u00fd\u0161e, zji\u0161t\u011bn\u00ed jsou zpracov\u00e1na ve form\u011b protokolu z intern\u00edho auditu a soupisu eviden\u010dn\u00edch list\u016f neshod, kter\u00e9 jsou podn\u011btem k \u00faprav\u00e1m st\u00e1vaj\u00edc\u00edho nastaven\u00ed fungov\u00e1n\u00ed syst\u00e9mu. Protokol v\u010detn\u011b eviden\u010dn\u00edch list\u016f neshod je p\u0159ed\u00e1v\u00e1n v\u0161em z\u00fa\u010dastn\u011bn\u00fdm subjekt\u016fm (tzn. auditorsk\u00e9mu t\u00fdmu a odpov\u011bdn\u00fdm vedouc\u00edm) a z\u00e1stupci veden\u00ed (tzn. v\u00fdkonn\u00e9mu \u0159editeli nebo p\u0159edstavenstvu spole\u010dnosti).<\/p>\n\n\n\n

        Odpov\u011bdnost za p\u0159ij\u00edm\u00e1n\u00ed n\u00e1pravn\u00fdch \u010di preventivn\u00edch opat\u0159en\u00ed maj\u00ed odpov\u011bdn\u00ed vedouc\u00ed na \u00farovni \u0159editel\u016f\/vedouc\u00edch \u00fasek\u016f, kte\u0159\u00ed mohou vy\u0159e\u0161en\u00ed agendy delegovat na sv\u00e9 pod\u0159\u00edzen\u00e9. O p\u0159ijat\u00fdch opat\u0159en\u00edch je proveden z\u00e1znam a v\u00fdstupem je uzav\u0159en\u00ed eviden\u010dn\u00edho listu neshody. Tak je u\u010din\u011bno po ov\u011b\u0159en\u00ed \u00fa\u010dinnosti p\u0159ijat\u00fdch opat\u0159en\u00ed (auditorem nebo mana\u017eerem kvality) s v\u00fdsledkem spln\u011bno bez v\u00fdhrad, spln\u011bno \u010d\u00e1ste\u010dn\u011b nebo nespln\u011bno. Na z\u00e1klad\u011b tohoto v\u00fdsledku jsou v p\u0159\u00edpad\u011b ne\u00fapln\u00e9ho spln\u011bn\u00ed stanoveny dal\u0161\u00ed kroky a nov\u00e9 term\u00edny pro do\u0159e\u0161en\u00ed dan\u00e9 agendy.<\/p>\n\n\n\n

        Pravideln\u00e9 kvart\u00e1ln\u00ed kontroly<\/strong><\/p>\n\n\n\n

        Syst\u00e9m pravideln\u00fdch kvart\u00e1ln\u00edch kontrol je zaveden, aby prov\u011b\u0159il funk\u010dnost vybran\u00fdch proces\u016f, kter\u00e9 jsou realizov\u00e1ny v jednotliv\u00fdch organiza\u010dn\u00edch slo\u017ek\u00e1ch spole\u010dnosti a zpravidla nemaj\u00ed p\u0159esah do dal\u0161\u00edho organiza\u010dn\u00edho celku, kter\u00fd by mohl fungovat jako navazuj\u00edc\u00ed kontroln\u00ed \u010dl\u00e1nek. V\u00fdb\u011br kontrolovan\u00fdch proces\u016f pro n\u00e1sleduj\u00edc\u00ed kvart\u00e1l je zpracov\u00e1v\u00e1n ve form\u011b pl\u00e1nu, kter\u00fd je p\u0159ed\u00e1n \u0159editel\u016fm\/vedouc\u00edm \u00fasek\u016f od mana\u017eera kvality prost\u0159ednictv\u00edm intern\u00edho sd\u011blen\u00ed. V ka\u017ed\u00e9 provozn\u00ed slo\u017ece je prov\u00e1d\u011bna jedna kontrola m\u011bs\u00ed\u010dn\u011b. Kontroln\u00ed a evalua\u010dn\u00ed \u010dinnosti prov\u00e1d\u00ed mana\u017eer kvality, kter\u00fd vyu\u017e\u00edv\u00e1 r\u016fzn\u00e9 techniky nap\u0159. prov\u011b\u0159ov\u00e1n\u00ed evidenc\u00ed a z\u00e1znam\u016f, mystery-shoppingov\u00e9 aktivity, fiktivn\u00ed p\u0159\u00edpady, testov\u00e1n\u00ed, pozorov\u00e1n\u00ed, obsahov\u00e9 anal\u00fdzy a samoz\u0159ejm\u011b dal\u0161\u00ed dle dan\u00e9 pot\u0159eby.<\/p>\n\n\n\n

        Pravideln\u00e9 kvart\u00e1ln\u00ed kontroly jsou zam\u011b\u0159en\u00e9 nap\u0159\u00edklad na nastaven\u00ed syst\u00e9mu pr\u00e1ce s po\u017eadavky v prodlev\u011b, kvalitu argumentace a rychlost kontaktov\u00e1n\u00ed z\u00e1kazn\u00edk\u016f v r\u00e1mci reten\u010dn\u00edho programu \u010di sou\u010dinnost intern\u00edch odd\u011blen\u00ed p\u0159i \u0159e\u0161en\u00ed p\u0159\u00edpad\u016f reklamac\u00ed a st\u00ed\u017enost\u00ed.<\/p>\n\n\n\n

        P\u0159i kontroln\u00edch a evalua\u010dn\u00edch aktivit\u00e1ch tohoto typu jsou prov\u011b\u0159ov\u00e1ny dodr\u017eov\u00e1n\u00ed nastaven\u00fdch pracovn\u00edch postup\u016f, funk\u010dnost kontrolovan\u00fdch proces\u016f, \u00farove\u0148 profesion\u00e1ln\u00edho z\u00e1kaznick\u00e9ho p\u0159\u00edstupu a kvalita pr\u00e1ce jednotliv\u00fdch zam\u011bstnanc\u016f. V p\u0159\u00edpad\u011b pravideln\u00fdch kvart\u00e1ln\u00edch kontrol je metrika reprezentov\u00e1na barevnou \u0161k\u00e1lou (od zelen\u00e9 po \u010dervenou),
        kterou jsou ozna\u010dena pozitivn\u00ed, neutr\u00e1ln\u00ed, problematick\u00e1 a kritick\u00e1 zji\u0161t\u011bn\u00ed. Barevn\u00e9 ozna\u010den\u00ed je sou\u010d\u00e1st\u00ed z\u00e1pisu, kter\u00fd je z ka\u017ed\u00e9 kontroly po\u0159izov\u00e1n a n\u00e1sledn\u011b distribuov\u00e1n, a to ne p\u0159\u00edmo prim\u00e1rn\u011b v\u00fdkonn\u00fdm osob\u00e1m, ale odpov\u011bdn\u00e9mu \u0159editeli\/vedouc\u00edmu p\u0159\u00edslu\u0161n\u00e9ho \u00faseku a v\u00fdkonn\u00e9mu \u0159editeli.<\/p>\n\n\n\n

        Odpov\u011bdnost za p\u0159ij\u00edm\u00e1n\u00ed n\u00e1pravn\u00fdch \u010di preventivn\u00edch opat\u0159en\u00ed maj\u00ed odpov\u011bdn\u00ed vedouc\u00ed na \u00farovni \u0159editel\u016f\/vedouc\u00edch \u00fasek\u016f, kte\u0159\u00ed mohou vy\u0159e\u0161en\u00ed agendy delegovat na sv\u00e9 pod\u0159\u00edzen\u00e9, do jejich\u017e agendy p\u0159\u00edslu\u0161n\u00e1 problematick\u00e1 oblast n\u00e1le\u017e\u00ed. O p\u0159ijat\u00fdch opat\u0159en\u00edch je proveden z\u00e1znam do n\u00e1sleduj\u00edc\u00edho z\u00e1pisu. Pokud nejsou p\u0159ijata ve\u0161ker\u00e1 opat\u0159en\u00ed a do\u0159e\u0161en\u00ed p\u0159\u00edpadu uzav\u0159eno, p\u0159esouv\u00e1 se z\u00e1znam automaticky do n\u00e1sleduj\u00edc\u00edho z\u00e1pisu.<\/p>\n\n\n\n

        Kontroly intern\u00edch proces\u016f<\/strong><\/p>\n\n\n\n

        \u010c\u00e1st syst\u00e9mu zam\u011b\u0159en\u00e1 na kontroly intern\u00edch proces\u016f slou\u017e\u00ed k pr\u016fb\u011b\u017en\u00e9mu sledov\u00e1n\u00ed, pravideln\u00e9mu vyhodnocov\u00e1n\u00ed a zvy\u0161ov\u00e1n\u00ed kvality kl\u00ed\u010dov\u00fdch intern\u00edch proces\u016f. Tento typ evalua\u010dn\u00edch aktivit prob\u00edh\u00e1 kontinu\u00e1ln\u00edm m\u011b\u0159en\u00edm na denn\u00ed, maxim\u00e1ln\u011b t\u00fddenn\u00ed, b\u00e1zi jak kvantitativn\u00edch, tak kvalitativn\u00edch ukazatel\u016f a sv\u00fdm charakterem se nejv\u00edce bl\u00ed\u017e\u00ed controllingu spjat\u00e9mu s pravideln\u00fdm reportingem. Evalua\u010dn\u00ed charakter z\u00edsk\u00e1vaj\u00ed t\u00edm, \u017ee pro t\u00e9m\u011b\u0159 v\u0161echny sledovan\u00e9 ukazatele jsou nastaveny kritick\u00e9 hodnoty a jejich pln\u011bn\u00ed se prom\u00edt\u00e1 do hodnocen\u00ed pracovn\u00edho v\u00fdkonu p\u0159\u00edslu\u0161n\u00fdch kompetentn\u00edch osob.<\/p>\n\n\n\n

        Mezi monitorovan\u00fdmi ukazateli nastaven\u00fdmi individu\u00e1ln\u011b dle jednotliv\u00fdch organiza\u010dn\u00edch slo\u017eek lze jmenovat nap\u0159\u00edklad reak\u010dn\u00ed doba, po\u010det odbaven\u00fdch p\u0159\u00edpad\u016f, pr\u016fm\u011brn\u00e1 d\u00e9lka \u0159e\u0161en\u00ed jednotliv\u00fdch p\u0159\u00edpad\u016f, chybovost, p\u0159\u00edstup pracovn\u00edk\u016f k z\u00e1kazn\u00edk\u016fm, dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f a postup\u016f p\u0159i \u0159e\u0161en\u00ed agendy \u010di v\u011bcn\u00e1 a form\u00e1ln\u00ed spr\u00e1vnost odbavovan\u00fdch po\u017eadavk\u016f.<\/p>\n\n\n\n

        Jak ji\u017e bylo uvedeno v\u00fd\u0161e, metrika je nejen nastavena, ale tak\u00e9 prov\u00e1z\u00e1na na hodnocen\u00ed pracovn\u00edho v\u00fdkonu t\u00e9m\u011b\u0159 pro v\u0161echny sledovan\u00e9 ukazatele. Kvantitativn\u00ed parametry spojen\u00e9 s odbavov\u00e1n\u00edm po\u017eadavk\u016f maj\u00ed nastaveny minim\u00e1ln\u00ed hranice pln\u011bn\u00ed SLA (service level agreement).<\/p>\n\n\n\n

        Prov\u00e1d\u011bn\u00ed kontrol intern\u00edch proces\u016f, jejich periodicita a reporting jsou upraveny d\u00edl\u010d\u00edmi intern\u00edmi p\u0159edpisy jednotliv\u00fdch organiza\u010dn\u00edch slo\u017eek a p\u0159\u00edslu\u0161\u00ed do kompetenc\u00ed \u0159editele\/vedouc\u00edho p\u0159\u00edslu\u0161n\u00e9ho \u00faseku. Souhrnn\u00fd reporting s kl\u00ed\u010dov\u00fdmi v\u00fdstupy je p\u0159ipravov\u00e1n pro p\u0159edstavenstvo, veden\u00ed a st\u0159edn\u00ed management spole\u010dnosti v jednotn\u00e9m standardizovan\u00e9m form\u00e1tu. Report p\u0159ipravuje a vyhodnocuje na z\u00e1klad\u011b shrom\u00e1\u017ed\u011bn\u00fdch dat v\u00fdkonn\u00fd \u0159editel spole\u010dnosti v m\u011bs\u00ed\u010dn\u00ed period\u011b.<\/p>\n\n\n\n


        Kontroly outsourcovan\u00fdch proces\u016f<\/strong><\/p>\n\n\n\n

        Nejen na intern\u00ed management subjektu se zam\u011b\u0159uje syst\u00e9m kontroln\u00edch a evalua\u010dn\u00edch aktivit. Soub\u011b\u017en\u011b slou\u017e\u00ed tak\u00e9 k systematick\u00e9 kontrole kvality kl\u00ed\u010dov\u00fdch outsourcovan\u00fdch proces\u016f. V\u00fdstupy z kontrol se vyu\u017e\u00edvaj\u00ed jako podklady pro jedn\u00e1n\u00ed s dodavateli, vz\u00e1jemnou spolupr\u00e1ci s nimi a tak\u00e9 jejich hodnocen\u00ed.<\/p>\n\n\n\n

        Kontroly jsou c\u00edlen\u011b zam\u011b\u0159eny na ur\u010dit\u00e9 prvky spolupr\u00e1ce jako nap\u0159\u00edklad na dodr\u017eov\u00e1n\u00ed nastaven\u00fdch pravidel, na pln\u011bn\u00ed \u010dasov\u00fdch limit\u016f, na m\u011b\u0159en\u00ed v\u00fdkonnosti informa\u010dn\u00edch syst\u00e9m\u016f p\u0159i z\u00e1t\u011b\u017ei, na kvalitu p\u0159ed\u00e1van\u00fdch v\u00fdstup\u016f \u010di na praktick\u00e9 ov\u011b\u0159en\u00ed spolehlivosti nakupovan\u00e9 slu\u017eby.<\/p>\n\n\n\n

        Metrika je v t\u011bchto p\u0159\u00edpadech nejen nastavena, ale ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f tak\u00e9 zakotvena ve smluvn\u00edch podm\u00ednk\u00e1ch s p\u0159\u00edslu\u0161n\u00fdm dodavatelem.<\/p>\n\n\n\n

        V\u00fdstupy t\u011bchto kontroln\u00edch a evalua\u010dn\u00edch \u010dinnost\u00ed jsou krom\u011b klasick\u00e9ho m\u011bs\u00ed\u010dn\u00edho reportingu kl\u00ed\u010dov\u00fdch v\u00fdstup\u016f a veden\u00ed pr\u016fb\u011b\u017en\u00e9 evidence vyt\u011b\u017eeny je\u0161t\u011b v jedn\u00e9 rovin\u011b. Shrom\u00e1\u017ed\u011bn\u00e1 a vyhodnocen\u00e1 data jsou pou\u017e\u00edv\u00e1na p\u0159i jedn\u00e1n\u00ed s dodavateli, a\u0165 na pravideln\u00e9 \u010di z\u00e1m\u011brn\u011b vyvolan\u00e9 b\u00e1zi. Pro kontrolu dodavatelsk\u00fdch \u010dinnost\u00ed jsou hojn\u011b pou\u017e\u00edv\u00e1ny fiktivn\u00ed testovac\u00ed p\u0159\u00edpady ke v\u010dasn\u00e9 detekci potenci\u00e1ln\u00edch komplikac\u00ed a k zabr\u00e1n\u011bn\u00ed jejich \u0161ir\u0161\u00edmu dopadu p\u0159\u00edmo na z\u00e1kazn\u00edky.<\/p>\n\n\n\n

        Podp\u016frn\u00e9 outsourcovan\u00e9 slu\u017eby a produkty a jejich \u0159\u00edzen\u00ed, vyhodnocov\u00e1n\u00ed i reporting jsou v kompetenci \u0159editel\u016f\/vedouc\u00edch \u00fasek\u016f.<\/p>\n\n\n\n

        C\u00edlen\u00e9 kontroly<\/strong><\/p>\n\n\n\n

        C\u00edlen\u00e9 kontroly reaguj\u00ed na aktu\u00e1ln\u00ed pot\u0159eby spole\u010dnosti a zahrnuj\u00ed nap\u0159. hloubkov\u00e9 prov\u011b\u0159en\u00ed ur\u010dit\u00e9 agendy, zmapov\u00e1n\u00ed d\u00edl\u010d\u00edho procesu, kontroln\u00ed aktivity prov\u00e1d\u011bn\u00e9 na z\u00e1klad\u011b popt\u00e1vky \u010di upozorn\u011bn\u00ed zam\u011bstnance, monitorov\u00e1n\u00ed provozn\u00edch \u010dinnost\u00ed na fiktivn\u00edch testovac\u00edch p\u0159\u00edpadech atp.<\/p>\n\n\n\n

        Zam\u011b\u0159en\u00ed a rozsah t\u011bchto jednor\u00e1zov\u00fdch kontrol mohou p\u0159ibl\u00ed\u017eit n\u00ed\u017ee uveden\u00e9 ilustrativn\u00ed p\u0159\u00edklady, na nich\u017e jsou prov\u00e1d\u011bny. Kontrola pr\u016fb\u011bhu aktivace slu\u017eeb u fiktivn\u00ed zak\u00e1zky, prov\u011b\u0159en\u00ed d\u016fvod\u016f z\u00e1jmu o v\u00fdpov\u011b\u010f u n\u00e1hodn\u011b nebo c\u00edlen\u011b vybran\u00e9ho z\u00e1kazn\u00edka, dodr\u017eov\u00e1n\u00ed pravidel p\u0159i p\u0159ed\u00e1v\u00e1n\u00ed nestandardn\u00edch p\u0159\u00edpad\u016f k \u0159e\u0161en\u00ed kompetentn\u00edm osob\u00e1m \u010di zmapov\u00e1n\u00ed kvality vysv\u011btluj\u00edc\u00edch pozn\u00e1mek u komplikovan\u00fdch p\u0159\u00edpad\u016f.<\/p>\n\n\n\n

        Pro tento typ kontroln\u00edch \u010dinnost\u00ed je ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f nastavena metrika ve form\u011b dodr\u017eov\u00e1n\u00ed nastaven\u00fdch pracovn\u00edch postup\u016f. C\u00edlen\u00e9 kontroly prov\u00e1d\u00ed krom\u011b mana\u017eera kvality tak\u00e9 mana\u017eer rozvoje spole\u010dnosti, koordin\u00e1tor rozvoje provozu a pro vlastn\u00ed procesy tak\u00e9 vedouc\u00ed p\u0159\u00edslu\u0161n\u00fdch organiza\u010dn\u00edch slo\u017eek.<\/p>\n\n\n\n

        V\u00fdstupy c\u00edlen\u00fdch kontrol jsou ur\u010deny prim\u00e1rn\u011b odpov\u011bdn\u00e9 osob\u011b, p\u0159\u00edpadn\u011b zadavateli, kte\u0159\u00ed s nimi mohou d\u00e1le pracovat a p\u0159ij\u00edmat na z\u00e1klad\u011b p\u0159edlo\u017een\u00fdch zji\u0161t\u011bn\u00ed pot\u0159ebn\u00e1 opat\u0159en\u00ed. \u010c\u00e1st c\u00edlen\u00fdch kontrol p\u0159ech\u00e1z\u00ed po hlub\u0161\u00edm prov\u011b\u0159en\u00ed do skupiny kontrol intern\u00edch proces\u016f \u010di do jednoho z blok\u016f pravideln\u00fdch kvart\u00e1ln\u00edch kontrol.<\/p>\n\n\n\n

        Za p\u0159ij\u00edm\u00e1n\u00ed opat\u0159en\u00ed odpov\u00edd\u00e1 v\u017edy p\u0159\u00edslu\u0161n\u00fd vedouc\u00ed dan\u00e9 organiza\u010dn\u00ed slo\u017eky, v n\u00ed\u017e byl p\u0159\u00edslu\u0161n\u00fd nesoulad identifikov\u00e1n.<\/p>\n\n\n\n

        Pr\u016fzkumy spokojenosti<\/strong><\/p>\n\n\n\n

        Pr\u016fzkumy spokojenosti zji\u0161\u0165uj\u00ed, na vzorku z c\u00edlen\u011b vybran\u00e9 \u010d\u00e1sti portfolia nov\u00fdch z\u00e1kazn\u00edk\u016f, jejich spokojenost s odeb\u00edran\u00fdmi slu\u017ebami a koupen\u00fdmi produkty. Pr\u016fzkum spokojenosti je prov\u00e1d\u011bn ve dvou f\u00e1z\u00edch v r\u00e1mci prvotn\u00ed komunikace se z\u00e1kazn\u00edky po zah\u00e1jen\u00ed odb\u011bru slu\u017eeb a slou\u017e\u00ed nejen k m\u011b\u0159en\u00ed spokojenosti, ale vytv\u00e1\u0159\u00ed tak\u00e9 prostor pro zodpov\u011bzen\u00ed p\u0159\u00edpadn\u00fdch dotaz\u016f nov\u00fdch z\u00e1kazn\u00edk\u016f k zabezpe\u010dovac\u00edmu syst\u00e9mu a fungov\u00e1n\u00ed slu\u017eby.<\/p>\n\n\n\n

        Pr\u016fzkumy jsou c\u00edlen\u011b zam\u011b\u0159eny na spokojenost s ur\u010dit\u00fdmi prvky spolupr\u00e1ce \u2013 nap\u0159\u00edklad na obdr\u017een\u00ed informa\u010dn\u00edch materi\u00e1l\u016f, na spokojenost se vstupn\u00ed p\u00e9\u010d\u00ed, na informovanost o nab\u00eddce slu\u017eeb, na dosta\u010duj\u00edc\u00ed za\u0161kolen\u00ed pro pou\u017e\u00edv\u00e1n\u00ed v\u00fdrobku \u010di na d\u016fvody nevyu\u017e\u00edv\u00e1n\u00ed ve\u0161ker\u00fdch mo\u017enost\u00ed odeb\u00edran\u00fdch slu\u017eeb.<\/p>\n\n\n\n

        Z\u00edskan\u00e1 data zpracov\u00e1v\u00e1 specialista marketingu a souhrnn\u00e9 v\u00fdstupy jsou p\u0159ed\u00e1v\u00e1ny nejen veden\u00ed spole\u010dnosti, ale tak\u00e9 kompetentn\u00edm osob\u00e1m v r\u00e1mci holdingu pro informov\u00e1n\u00ed o st\u00e1vaj\u00edc\u00edm postaven\u00ed na trhu, aktu\u00e1ln\u00edch trendech a p\u0159\u00edpadn\u00fdch nedostatc\u00edch a slabin\u00e1ch.<\/p>\n\n\n\n

        Za realizaci pr\u016fzkum\u016f spokojenosti odpov\u00edd\u00e1 vedouc\u00ed z\u00e1kaznick\u00e9ho centra, obdobn\u011b jako dohl\u00ed\u017e\u00ed na p\u0159ij\u00edm\u00e1n\u00ed opat\u0159en\u00ed v p\u0159\u00edpad\u011b z\u00e1kaznick\u00e9 nespokojenosti. V intern\u00edm informa\u010dn\u00edm syst\u00e9mu je za t\u00edmto \u00fa\u010delem zaveden n\u00e1stroj, kter\u00fd umo\u017en\u00ed pot\u0159eby z\u00e1kazn\u00edk\u016f zaznamenat a automaticky p\u0159edat k do\u0159e\u0161en\u00ed p\u0159\u00edslu\u0161n\u00e9 kompetentn\u00ed osob\u011b. Z\u00e1kazn\u00edk je zpravidla zp\u011btn\u011b kontaktov\u00e1n k do\u0159e\u0161en\u00ed nejd\u00e9le do p\u011bti hodin.<\/p>\n\n\n\n

        3.5 Reporting v\u00fdstup\u016f evalua\u010dn\u00edch aktivit<\/strong><\/p>\n\n\n\n

        D\u00edl\u010d\u00ed reporting prob\u00edh\u00e1 v souladu s nastaven\u00edm jednotliv\u00fdch intern\u00edch proces\u016f a data jsou k dispozici ur\u010den\u00fdm pov\u011b\u0159en\u00fdm osob\u00e1m. Syst\u00e9m hlavn\u00edho pravideln\u00e9ho m\u011bs\u00ed\u010dn\u00edho reportingu v\u00fdstup\u016f evalua\u010dn\u00edch aktivit za\u010d\u00edn\u00e1 na \u00farovni vedouc\u00edch odd\u011blen\u00ed\/\u00fasek\u016f, postupn\u011b se sdru\u017euje u mana\u017eera kvality a kon\u010d\u00ed reportingem hlavn\u00edch \u00fadaj\u016f p\u0159ed\u00e1van\u00fdch v\u00fdkonn\u00fdm \u0159editelem p\u0159edstavenstvu, jak je zn\u00e1zorn\u011bno na sch\u00e9matu (viz Sch\u00e9ma 3 Syst\u00e9m reportingu kontroln\u00edch a evalua\u010dn\u00edch aktivit) n\u00ed\u017ee.<\/p>\n\n\n

        \n
        \"\"<\/figure>\n<\/div>\n\n\n

        4. Shrnut\u00ed p\u0159\u00ednosu kontroln\u00edch a evalua\u010dn\u00edch aktivit pro MSP<\/strong><\/p>\n\n\n\n

        Ka\u017ed\u00e1 organizace vyu\u017e\u00edv\u00e1 kontroln\u00ed mechanismy s ur\u010dit\u00fdm z\u00e1m\u011brem, kter\u00fd se m\u016f\u017ee subjekt od subjektu v\u00fdrazn\u011b li\u0161it. V \u010dl\u00e1nku popsan\u00fd ilustrativn\u00ed p\u0159\u00edpad proto m\u016f\u017ee plnit tak\u00e9 roli tzv. business case study, co\u017e je speci\u00e1ln\u00ed typ p\u0159\u00edpadov\u00e9 studie, kter\u00fd p\u0159edstavuje projekty z re\u00e1ln\u00e9ho podnikatelsk\u00e9ho prost\u0159ed\u00ed, na nich\u017e je ukazov\u00e1no, jak mohou organizace usp\u011bt \u010di selh\u00e1vat p\u0159i pou\u017eit\u00ed ur\u010dit\u00fdch n\u00e1stroj\u016f a metod. Tyto studie maj\u00ed z\u00e1klad a p\u016fvod v re\u00e1ln\u00e9 praxi a p\u0159\u00edslu\u0161n\u00e9m kontextu, kter\u00fd reflektuje n\u00e1strahy z legislativn\u00edho, konkuren\u010dn\u00edho, ekonomick\u00e9ho, spole\u010densk\u00e9ho a politick\u00e9ho prost\u0159ed\u00ed, ve kter\u00e9m projekt prob\u00edhal (nap\u0159. Dul; Hak 2008).<\/p>\n\n\n\n

        Zdokonalen\u00ed syst\u00e9mu a zaveden\u00ed nov\u00fdch kontroln\u00edch a evalua\u010dn\u00edch aktivit p\u0159isp\u011blo k optimalizaci fungov\u00e1n\u00ed cel\u00e9ho subjektu. P\u011bt kl\u00ed\u010dov\u00fdch efekt\u016f z tohoto projektu je shrnuto n\u00ed\u017ee.<\/p>\n\n\n\n

        Flexibiln\u00ed odstra\u0148ov\u00e1n\u00ed syst\u00e9mov\u00fdch a procesn\u00edch neshod<\/strong><\/em><\/p>\n\n\n\n

        V\u00fdstupem formativn\u00edch kontroln\u00edch a evalua\u010dn\u00edch aktivit tvo\u0159\u00ed zpravidla identifikovan\u00e9 neshody \u010di problematick\u00e9 oblasti. Jako jeden z d\u016fkaz\u016f zlep\u0161en\u00ed stavu m\u016f\u017ee poslou\u017eit meziro\u010dn\u00ed srovn\u00e1n\u00ed v\u00fdsledk\u016f intern\u00edch audit\u016f. Pozitivn\u00edm trendem je sni\u017euj\u00edc\u00ed se po\u010det syst\u00e9mov\u00fdch neshod, kter\u00fd \u010dinil v r. 2012 celkem 38 % identifikovan\u00fdch neshod. V r. 2013 u\u017e to bylo pouh\u00fdch 28 %. Nejv\u011bt\u0161\u00ed n\u00e1r\u016fst byl naopak zaznamen\u00e1n u ozn\u00e1men\u00ed\/doporu\u010den\u00ed (ze 17 % na 50 %). Tento trend byl spojen\u00fd zejm\u00e9na s optimalizac\u00ed nov\u011b nastavovan\u00fdch proces\u016f a s nep\u0159esnostmi v popisech m\u011bn\u00edc\u00edch se proces\u016f. Pozitivn\u00ed je t\u00e9\u017e stav, v n\u011bm\u017e doch\u00e1z\u00ed k odstra\u0148ov\u00e1n\u00ed zji\u0161t\u011bn\u00fdch neshod a k flexibiln\u00edmu p\u0159ij\u00edm\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00fdch n\u00e1pravn\u00fdch \u010di preventivn\u00edch opat\u0159en\u00ed, jak dokazuje pouze 10 % meziro\u010dn\u011b p\u0159etrv\u00e1vaj\u00edc\u00edch neshod z cel\u00e9 spole\u010dnosti (Zpr\u00e1va o p\u0159ezkoum\u00e1n\u00ed QMS za rok 2013).<\/p>\n\n\n\n

        Rychl\u00e9 procesn\u00ed \u00fapravy a p\u0159ipravenost na pru\u017en\u00e9 prov\u00e1d\u011bn\u00ed zm\u011bn<\/strong><\/em><\/p>\n\n\n\n

        P\u0159i identifikaci problematick\u00fdch oblast\u00ed je nezbytn\u00e9 m\u00edt p\u0159ipravenu provozn\u00ed infrastrukturu tak, aby se pot\u0159ebn\u00e9 zm\u011bny mohly rychle prom\u00edtnout do intern\u00edch proces\u016f a dal\u0161\u00edch pot\u0159ebn\u00fdch oblast\u00ed organizace. Ve zkouman\u00e9m subjektu jsou procesy nyn\u00ed nastaveny a pops\u00e1ny tak, aby je bylo mo\u017en\u00e9 flexibiln\u011b m\u011bnit a upravovat, k \u010demu\u017e p\u0159isp\u00edv\u00e1 tak\u00e9 nastaven\u00ed vz\u00e1jemn\u00e9 zastupitelnosti mezi jednotliv\u00fdmi pracovn\u00edmi pozicemi a z\u0159\u00edzen\u00edm funkce intern\u00edho tren\u00e9ra, kter\u00fd pom\u00e1h\u00e1 se zav\u00e1d\u011bn\u00edm provozn\u00edch zm\u011bn. Rychl\u00e9 a pru\u017en\u00e9 prov\u00e1d\u011bn\u00ed zm\u011bn je usnadn\u011bno tak\u00e9 implementac\u00ed znalostn\u00ed b\u00e1ze, kter\u00e1 umo\u017e\u0148uje u\u017eivatel\u016fm z \u0159ad pracovn\u00edk\u016f nejen plnotextov\u00e9 vyhled\u00e1v\u00e1n\u00ed, ale tak\u00e9 testov\u00e1n\u00ed formou e-learningu. V nejintenzivn\u011bj\u0161\u00edm obdob\u00ed, tzn. ve \u010dtvrt\u00e9m kvart\u00e1lu roku 2013, bylo do znalostn\u00ed b\u00e1ze ulo\u017eeno celkem 191 dokument\u016f (manu\u00e1ly, call-skripty, postupy) a tren\u00e9r provedl 128 \u0161kolen\u00ed. Statistika zahrnuje jak skupinov\u00e1 \u0161kolen\u00ed pro provozn\u00ed slo\u017eky (nap\u0159. pro skupiny z\u00e1kaznick\u00e9ho centra, specialisty podpory obchodu, sm\u011bny provozu PCO atd.), tak \u0161kolen\u00ed individu\u00e1ln\u00ed (nap\u0159. opakovan\u00e1, rozvojov\u00e1 \u010di n\u00e1pravn\u00e1 realizovan\u00e1 v n\u00e1vaznosti na zaznamenan\u00e9 st\u00ed\u017enosti \u010di reklamace atp.). (Zpr\u00e1va o p\u0159ezkoum\u00e1n\u00ed QMS za rok 2013)<\/p>\n\n\n\n

        Vy\u0161\u0161\u00ed odpov\u011bdnost a spolehlivost liniov\u00fdch pracovn\u00edk\u016f<\/strong><\/em><\/p>\n\n\n\n

        Nov\u00e9 procesn\u00ed nastaven\u00ed a syst\u00e9m kontroln\u00edch a evalua\u010dn\u00edch aktivit umo\u017e\u0148uj\u00ed snadno identifikovat nejen procesn\u00ed \u010di syst\u00e9mov\u00e1, ale tak\u00e9 individu\u00e1ln\u00ed pochyben\u00ed. Syst\u00e9m odm\u011bn zahrnuje variabiln\u00ed \u010d\u00e1st mzdy, kter\u00e1 je nav\u00e1z\u00e1na na pln\u011bn\u00ed kvantitativn\u00edch i kvalitativn\u00edch ukazatel\u016f u liniov\u00fdch pracovn\u00edk\u016f. Pr\u00e1v\u011b do kvalitativn\u00ed \u010d\u00e1sti odm\u011bny se prom\u00edtaj\u00ed p\u0159\u00edpadn\u00e1 pochyben\u00ed. Obdobn\u00e1 slo\u017eka mzdy zam\u011bstnanc\u016f v mana\u017eersk\u00fdch rol\u00edch a v pozic\u00edch specialist\u016f se odv\u00edj\u00ed od pln\u011bn\u00ed hospod\u00e1\u0159sk\u00fdch v\u00fdsledk\u016f a od m\u00edry \u00fasp\u011b\u0161nosti p\u0159i zdol\u00e1v\u00e1n\u00ed nastaven\u00fdch c\u00edl\u016f (m\u011bs\u00ed\u010dn\u00edch, kvart\u00e1ln\u00edch a pololetn\u00edch). Odpov\u011bdnost a na n\u00ed nav\u00e1zan\u00e1 spolehlivost pracovn\u00edk\u016f se v d\u016fsledku slad\u011bn\u00ed t\u011bchto dvou aktivit zv\u00fd\u0161ila a pos\u00edlila.<\/p>\n\n\n\n

        Zkvalitn\u011bn\u00ed evidence dat a prohlouben\u00ed d\u016fv\u011bry v prob\u00edhaj\u00edc\u00ed procesy<\/strong><\/em><\/p>\n\n\n\n

        P\u0159i nastavov\u00e1n\u00ed nov\u00fdch proces\u016f nen\u00ed opom\u00edjeno ani nastaven\u00ed evidence a zpracov\u00e1n\u00ed z\u00e1znam\u016f o jednotliv\u00fdch \u010dinnostech p\u0159\u00edmo v pou\u017e\u00edvan\u00fdch informa\u010dn\u00edch syst\u00e9mech. Odd\u011blen\u00ed projektov\u00e9ho managementu permanentn\u011b zpracov\u00e1v\u00e1 projekty zam\u011b\u0159en\u00e9 na modifikaci, optimalizaci a vz\u00e1jemn\u00e9 propojen\u00ed informa\u010dn\u00edch syst\u00e9m\u016f tak, aby poskytovaly co nejv\u011bt\u0161\u00ed u\u017eivatelsk\u00fd a provozn\u00ed komfort. Prost\u0159ednictv\u00edm zkvalitn\u011bn\u00e9 evidence a v\u017edy dohledateln\u00fdch z\u00e1znam\u016f se nejen usnadnila mo\u017enost prov\u011b\u0159en\u00ed libovoln\u00e9ho p\u0159\u00edpadu, ale v kone\u010dn\u00e9m d\u016fsledku se p\u0159edev\u0161\u00edm prohloubila d\u016fv\u011bra v prob\u00edhaj\u00edc\u00ed procesy.<\/p>\n\n\n\n

        Intenzivn\u011bj\u0161\u00ed prov\u00e1z\u00e1n\u00ed subjektu s mikrookol\u00edm<\/strong><\/em><\/p>\n\n\n\n

        Zaveden\u00ed kontroln\u00edch a evalua\u010dn\u00edch aktivit umo\u017e\u0148uje v analyzovan\u00e9m subjektu jeho intenzivn\u011bj\u0161\u00ed prov\u00e1z\u00e1n\u00ed s mikrookol\u00edm, a to a\u0165 se jedn\u00e1 o z\u00e1kazn\u00edky, obchodn\u00ed partnery, dodavatele \u010di holdingov\u00e9 kolegy. Data z\u00edskan\u00e1 z kontinu\u00e1ln\u011b i jednor\u00e1zov\u011b c\u00edlen\u011b prov\u00e1d\u011bn\u00fdch kontroln\u00edch a evalua\u010dn\u00edch aktivit poskytuj\u00ed z\u00e1stupc\u016fm subjektu relevantn\u00ed a konkr\u00e9tn\u00ed podklady pro jedn\u00e1n\u00ed a efektivn\u00ed \u0159e\u0161en\u00ed potenci\u00e1ln\u011b nekonstruktivn\u00edch p\u0159\u00edpad\u016f. Prov\u00e1z\u00e1n\u00ed subjektu s mikrookol\u00edm se neprojevuje v p\u0159\u00edpad\u011b zvolen\u00e9 spole\u010dnosti pouze hodnocen\u00edm dodavatel\u016f, ale zejm\u00e9na intenzivn\u011bj\u0161\u00ed spoluprac\u00ed s holdingov\u00fdmi partnery, nap\u0159\u00edklad v ji\u017e zm\u00edn\u011bn\u00e9 agend\u011b auditov\u00e1n\u00ed \u010di p\u0159i zav\u00e1d\u011bn\u00ed provizn\u00edho syst\u00e9mu pro spole\u010dn\u00e9 obchodn\u00ed partnery.<\/p>\n\n\n\n

        I p\u0159es v\u00fd\u0161e p\u0159edstaven\u00e9 pozitivn\u00ed dopady je vhodn\u00e9 zakon\u010dit \u010dl\u00e1nek upozorn\u011bn\u00edm. Subjekt, kter\u00fd uva\u017euje o zaveden\u00ed obdobn\u00e9ho syst\u00e9mu kontroln\u00edch a evalua\u010dn\u00edch aktivit jako ten ilustrativn\u00ed, by si m\u011bl b\u00fdt v\u011bdom, \u017ee zejm\u00e9na implementa\u010dn\u00ed f\u00e1ze p\u0159i zav\u00e1d\u011bn\u00ed komplexn\u00edho syst\u00e9mu je spojena se zv\u00fd\u0161enou administrativn\u00ed z\u00e1t\u011b\u017e\u00ed, kter\u00e1 sice n\u00e1sledn\u011b poklesne, ale i ve standardn\u00edm provozu zcela neodpadnou n\u00e1roky na realizaci d\u00edl\u010d\u00edch \u010dinnost\u00ed a pravideln\u00fd reporting. Krom\u011b provozn\u00ed z\u00e1t\u011b\u017ee je o\u010dek\u00e1vateln\u00e1 tak\u00e9 reakce ze strany zm\u011bnami dot\u010den\u00fdch lidsk\u00fdch zdroj\u016f na d\u016fsledky, kter\u00e9 zaveden\u00ed syst\u00e9mu p\u0159in\u00e1\u0161\u00ed. Proces zav\u00e1d\u011bn\u00ed kontroln\u00edch a evalua\u010dn\u00edch aktivit je toti\u017e automaticky spjat\u00fd se zv\u00fd\u0161en\u00edm transparentnosti a odpov\u011bdnosti za kvantitu i kvalitu prov\u00e1d\u011bn\u00e9 \u010dinnosti ka\u017ed\u00e9ho jednotlivce.<\/p>\n\n\n\n

        Z\u00e1v\u011br<\/strong><\/p>\n\n\n\n

        Prov\u00e1d\u011bn\u00ed kontroln\u00edch a evalua\u010dn\u00edch aktivit u organizac\u00ed typu mal\u00fdch a st\u0159edn\u00edch podnik\u016f m\u016f\u017ee b\u00fdt p\u0159\u00ednosn\u00e9. V p\u0159edstaven\u00e9 business case study, p\u0159isp\u011blo zdokonalen\u00ed syst\u00e9mu a zaveden\u00ed nov\u00fdch kontroln\u00edch a evalua\u010dn\u00edch aktivit k optimalizaci fungov\u00e1n\u00ed cel\u00e9ho subjektu. Mezi kl\u00ed\u010dov\u00e9 efekty pat\u0159\u00ed zlep\u0161en\u00ed ve flexibilit\u011b odstra\u0148ov\u00e1n\u00ed syst\u00e9mov\u00fdch a procesn\u00edch neshod, ve zv\u00fd\u0161en\u00ed odpov\u011bdnosti a spolehlivosti liniov\u00fdch pracovn\u00edk\u016f, ve zkvalitn\u011bn\u00ed evidence dat \u010di v intenzivn\u011bj\u0161\u00edm prov\u00e1z\u00e1n\u00ed subjektu se sv\u00fdm mikrookol\u00edm, Rychl\u00e9 procesn\u00ed \u00fapravy a p\u0159ipravenost na pru\u017en\u00e9 prov\u00e1d\u011bn\u00ed zm\u011bn se staly sou\u010d\u00e1st\u00ed b\u011b\u017en\u00e9ho provozu organizace.<\/p>\n\n\n\n

        Ka\u017ed\u00fd podnikatelsk\u00fd subjekt m\u016f\u017ee vyu\u017e\u00edvat kontroln\u00ed a evalua\u010dn\u00ed mechanismy k ur\u010dit\u00fdm z\u00e1m\u011br\u016fm, kter\u00e9 se mohou subjekt od subjektu v\u00fdrazn\u011b li\u0161it. P\u0159edlo\u017een\u00fd \u010dl\u00e1nek poukazuje na jednu z mo\u017enost\u00ed t\u00edm, \u017ee popisuje nastaven\u00ed cel\u00e9ho syst\u00e9mu, co\u017e m\u016f\u017ee b\u00fdt p\u0159i implementaci obdobn\u00fdch proces\u016f v dal\u0161\u00edch organizac\u00edch podobn\u00e9ho typu inspirativn\u00ed.<\/p>\n\n\n\n

        \u010cl\u00e1nek p\u0159edstavuje pouze jeden ze zp\u016fsob\u016f, jak lze kontroln\u00ed a evalua\u010dn\u00ed aktivity zkombinovat a vyu\u017e\u00edt, neaspiruje v\u0161ak na univerz\u00e1lnost jejich implementace. Vzhledem k odli\u0161n\u00e9 velikosti organizac\u00ed, skladb\u011b intern\u00edch proces\u016f i rozmanitost\u00ed \u010dinnost\u00ed, jimi\u017e se jednotliv\u00e9 MSP zab\u00fdvaj\u00ed, nelze ur\u010dit jednotn\u00fd postup evalua\u010dn\u00edch proces\u016f nap\u0159\u00ed\u010d v\u0161emi mal\u00fdmi a st\u0159edn\u00edmi podniky. Design kontroln\u00edch a evalua\u010dn\u00edch aktivit mus\u00ed v\u017edy vych\u00e1zet prim\u00e1rn\u011b ze st\u00e1vaj\u00edc\u00edho stavu a z identifikovan\u00fdch pot\u0159eb dan\u00e9ho subjektu.<\/p>\n\n\n\n

        Zdroje<\/strong><\/p>\n\n\n\n

        [1] \u010cSN EN ISO 9000:2006. Syst\u00e9my managementu kvality \u2013 Z\u00e1kladn\u00ed principy a slovn\u00edk. Praha: \u00daNMZ, c2006. 64 s. T\u0159\u00edd\u00edc\u00ed znak 01 0300.<\/p>\n\n\n\n

        [2] \u010cSN EN ISO 9001:2008. Syst\u00e9my managementu kvality \u2013 Po\u017eadavky. Praha: \u00daNMZ, c2009. 30 s. T\u0159\u00edd\u00edc\u00ed znak 01 0321.<\/p>\n\n\n\n

        [3] \u010cSN EN ISO 19011:2011. Sm\u011brnice pro auditov\u00e1n\u00ed syst\u00e9m\u016f managementu. Praha: \u00daNMZ, c2012. 68 s. T\u0159\u00edd\u00edc\u00ed znak 01 0330.<\/p>\n\n\n\n

        [4] DUL, J., HAK, T. (2008) Case Study Methodology in Business Research. 1st ed. Heidelberg: Routledge. 302 pg. ISBN 978-0-75068-196-4.<\/p>\n\n\n\n

        [5] Evropsk\u00e1 unie (2008) Na\u0159\u00edzen\u00ed komise (ES) \u010d. 800\/2008 ze dne 6. srpna 2008. In \u00da\u0159edn\u00ed v\u011bstn\u00edk Evropsk\u00e9 unie [online]. I. 214. 47 s. Dostupn\u00e9 z: http:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2008:214:000
        3:0047:cs:PDF<\/p>\n\n\n\n

        [6] FOURNIER, J. (2005) Evaluation. In Encyclopedia of Evaluation. By Sandra Mathison. London: SAGE. 468 pg. ISBN  978-0-76192-609-2.<\/p>\n\n\n\n

        [7] CHRISTIE, C. A., ALKIN, M. C. (2005) Evaluation Methods [online]. Objectives-based Evaluation. SAGE. [cit. 2014-02-12]. Dostupn\u00e9 z http:\/\/
        srmo.sagepub.com\/view\/encyclopedia-of-evaluation\/n378.xml<\/p>\n\n\n\n

        [8] KUSEK, J. Z.; RIST, R. C. (2004) Ten Steps to a Results-Based Monitoring and Evaluation Systems. Washington: World Bank. 247 pg. ISBN 0-8213-5823-5.<\/p>\n\n\n\n

        [9] Ministerstvo pr\u016fmyslu a obchodu \u010cesk\u00e9 republiky (2014) Zpr\u00e1va o v\u00fdvoji mal\u00e9ho a st\u0159edn\u00edho podnik\u00e1n\u00ed a jeho podpo\u0159e v roce 2013. Praha: MPO. 105 s.<\/p>\n\n\n\n

        [10] REMR, J. (2013) Srovn\u00e1n\u00ed vybran\u00fdch p\u0159\u00edstup\u016f k realizaci evaluac\u00ed. Evalua\u010dn\u00ed teorie a praxe 1(1): 27\u201349<\/p>\n\n\n\n

        [11] SCRIVEN, M. (1973) The Methodology of Evaluation. In Educational Evaluation: Theory and Practice. Ed. by Blaine R. Worthen, James R. Sanders. Belmont: Wadsworth. 372 pg.<\/p>\n\n\n\n

        [12] SHEPARD, J., GREENE, R. W. (2003) Sociology and You. Ohio: Glencoe. ISBN 0-07-828576-3.<\/p>\n\n\n\n

        [13] TYLER, R. W. (2013) Basic Principles of Curriculum and Instruction. Reprint ed. Chicago: University of Chicago Press. 144 pg. ISBN 978-02-2608-650-7.<\/p>\n\n\n\n

        [14] YIN, R. K. (2009) Case Study Research: Design and Methods. 4th ed. SAGE. 240 pg. ISBN 978-1-4129-6099-1.<\/p>\n","protected":false},"excerpt":{"rendered":"

        The main objective of the article is to highlight the practical benefit of permanent monitoring and evaluation activities in small and medium-sized enterprises with using a case study as a research tool. The first part of the article is devoted to an initial insight into the specifics of monitoring and evaluation activities implemented in organizations such as SME\u2019s in general. The second part introduces the basic methodological framework used in the evaluation methodology and the description of evaluation cycle highlights the differences between the control and evaluation activities by monitoring and reporting processes. The following section presents the system of control and evaluation activities in the selected business study. Identified benefits that SME\u2018s can use to make processes more efficient and to optimize theirs functions are summed up in the conclusion.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-1371","post","type-post","status-publish","format-standard","hentry","category-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/posts\/1371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/comments?post=1371"}],"version-history":[{"count":2,"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/posts\/1371\/revisions"}],"predecessor-version":[{"id":1373,"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/posts\/1371\/revisions\/1373"}],"wp:attachment":[{"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/media?parent=1371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/categories?post=1371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/evaltep.xcreative.cz\/en\/wp-json\/wp\/v2\/tags?post=1371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}