Opční akciové programy v kontextu s teorií a praxí

Abstract

This article is dealing with theory and practises in using of option programs for material incentives of top management in companies. The option programs are used most frequently in join stock companies depending on the trend of company's share quotation. The system of option programs is simple and transparent. Theoretical inquiry into particular factors impacting the share quotation shows, the top management participation in growth of the share quotation isn´t implicit. There are some factors having an effect on growth of the share quotation. It´s done independently on the management activity. The main problems with using of the option programs in practisea are mentioned in this artikle.