Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "Costs," wg kryterium: Temat

  Lista filtrów
Wyrównaj
Wyświetlanie 1-15 z 264
Tytuł:
Costs of Cyber-Security in a Business Entity
Autorzy:
Antczak, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/1194144.pdf
Data publikacji:
2020
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
costs
costs of cyber-security
cyber threats
direct costs of cyber-security
indirect costs
of cyber-security
Opis:
Operation in the cyberspace of every business unit is unavoidable. Most commercial transactions, marketing activities, e-mail contact with employees or contractors are carried out using virtual space. The purpose of the article is to identify and analyze selected costs for cybersecurity of an enterprise. Costs related to cybersecurity constitute a new category in the management of an enterprise. Considering the costs at the enterprise level, two areas should be discussed: on the one hand, those incurred to prevent cyber threats and on the other one, the costs of offsetting the negative effects of cyber-attacks. For the sake of stable operation and at the same time development in the future, the management should strengthen activities in the field of information security, which is related to costs that will minimize the risk of cyber-attacks.
Źródło:
Edukacja Ekonomistów i Menedżerów; 2020, 55, 1; 82-94
1734-087X
Pojawia się w:
Edukacja Ekonomistów i Menedżerów
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Research the behavior of the assistance toward fixed costs and profit making
Autorzy:
Stancik, P
Basl, J.
Powiązania:
https://bibliotekanauki.pl/articles/117729.pdf
Data publikacji:
2005
Wydawca:
Polskie Towarzystwo Promocji Wiedzy
Tematy:
clusters
fixed costs
profit
costs
profitability of systems
Opis:
Contemporary science and business regard controlling as the inseparable part of the modern management concept. The current scientific and practical knowledge of industrial engineering was used as a basis for identification the main tasks of controlling management in an enterprise. The analysis of controlling tasks frequency shows, that the cost calculation and the performance calculation belong among the most frequent tasks, and that there is some kind of evaluation for all (production or nonproduction) areas in enterprises. Lean production is characterized by elimination of redundant, useless or partly necessary processes. Lean production is considered as the basis for the network enterprises and clusters. Individual enterprises are selected to clusters on the basis of rules of outsourcing.
Źródło:
Applied Computer Science; 2005, 1, 1; 25-42
1895-3735
Pojawia się w:
Applied Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The measurement of costs and results in supply chain management: the case of Poland
Autorzy:
Dobroszek, Justyna
Powiązania:
https://bibliotekanauki.pl/articles/947787.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
supply chain management
management accounting
measurement
costs
logistics costs
Opis:
Supply chain management (SCM) is a modern phenomenon in business practice and an important area of scientific discussions. In the literature it is not easy to find only one explanation of this subject because some scientists treat SCM as a separate concept, others as an expansion of the logistics function. The supply chain is a kind of modern business model that needs accurate management. To support the management process an the effective way, management accounting tools and methods may be applied. The aim of the article is to present the methods and tools of management accounting used for the measurement of costs and results in SCM. For this purpose, a survey was conducted among 40 selected enterprises in Poland. The findings indicate that on the one hand the studied organizations already use advanced management accounting tools and the methods providing information for SCM needs, on the other hand, they rarely apply them. This approach does not contribute to effective and holistic measurement of supply chain and its management.
Źródło:
Financial Sciences. Nauki o Finansach; 2018, 23, 3; 34-45
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Organization of Evidence Systems of Logistics Costs
Autorzy:
Zimon, G.
Powiązania:
https://bibliotekanauki.pl/articles/409146.pdf
Data publikacji:
2015
Wydawca:
Politechnika Poznańska. Wydawnictwo Politechniki Poznańskiej
Tematy:
costs
system
logistics
Opis:
The article presents the essence and role of costs. There characteristic of logistics costs was done. There were presented costs accounting systems in companies allowed by the Accounting Act. There were also presented simplified cost accounting methods both according to the account type and the places where the costs are incurred. There were discussed the full records of costs with the use of by type accounts and functional accounts The division and classification of logistics costs due to the nature of the business were shown. With the help of analytical accounts, the accounts for logistics costs were set up. Then the logistics cost accounting systems for commercial, service and manufacturing companies were featured with the use of analytical accounts of logistics. There were also presented the benefits for the company when it applies the analytical accounts of logistics costs.
Źródło:
Research in Logistics & Production; 2015, 5, 5; 459-470
2083-4942
2083-4950
Pojawia się w:
Research in Logistics & Production
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Koszty migracji wahadłowych ze strefy podmiejskiej do miasta rdzeniowego ośrodków wojewódzkich
Autorzy:
Lityński, Piotr
Hołuj, Artur
Powiązania:
https://bibliotekanauki.pl/articles/2025107.pdf
Data publikacji:
2018
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
costs
estimation
Functional Urban Areas
households
social costs
suburbanization
urban sprawl
Źródło:
Studia komitetu przestrzennego zagospodarowania kraju PAN; 2018, 182, 2; 114-162
0079-3507
Pojawia się w:
Studia komitetu przestrzennego zagospodarowania kraju PAN
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Economic assessment of the effectiveness of cultivation of edible, purple-flesh potato cv. Blue Congo
Autorzy:
Winnicki, Tomasz
Bogucka, Bożena
Powiązania:
https://bibliotekanauki.pl/articles/2148794.pdf
Data publikacji:
2018-03-30
Wydawca:
Instytut Uprawy Nawożenia i Gleboznawstwa – Państwowy Instytut Badawczy
Tematy:
costs
profitability
potato
yield
Opis:
The article presents results of a field experiment involving Blue Congo, an edible potato cultivar with purple-flesh tubers, which is not very common on the Polish market but which may become an alternative to ordinary potatoes owing to its aesthetic and healthful properties. The experiment has proved that more intensive nitrogen fertilisation favours more efficient production and desirable economic output, with a dose of 120 kg N ha-1 being an optimal one, at which the technological effectiveness index equals 20.41. Regarding potassium fertilization, it is not justifiable, neither for production nor for economic results, to exceed a dose of 120 kg K ha-1. Any dose higher than that leads to severe deterioration of the effectiveness indicators. The economic parameters can be improved if market prices are higher, which seems possible when potato tubers are of other colours than the ordinary one.
Źródło:
Polish Journal of Agronomy; 2018, 32; 30-36
2081-2787
Pojawia się w:
Polish Journal of Agronomy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Tools of managerial accounting in production management
Autorzy:
Zimon, G.
Powiązania:
https://bibliotekanauki.pl/articles/409192.pdf
Data publikacji:
2018
Wydawca:
Politechnika Poznańska. Wydawnictwo Politechniki Poznańskiej
Tematy:
production
costs
tools
managerial accounting
Opis:
Increasing competation in the markets is not just a problem of commercial enterprises, but also manufacturers. Purchasing organizations which appear in any branch weaken the negotiating position of producers. Manufacturing companies are forced to look for solutions that will allow them to produce items with an attractive price but also of high quality. The quality of products and services offered is very important, but purchasers still mainly depend on the price of products or services offered. Therefore, manufacturers are forced to a systematic and thorough inspection costs incurred at each stage of production. The aim of this article is to present the tools of managerial accounting to support the process of production management. The article presents the tools which provide information for optimizing production costs and make it easier to make short-term decisions. The tools presented have a major impact on the efficiency of production managament and lead to improvement of financial results.
Źródło:
Research in Logistics & Production; 2018, 8, 3; 251-262
2083-4942
2083-4950
Pojawia się w:
Research in Logistics & Production
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza propozycji zmiany art. 35 ust. 1 ustawy z 28 lipca 2005 r. o kosztach sądowych w sprawach cywilnych poprzez obliczanie opłaty stosunkowej, pobieranej w sprawach z zakresu prawa pracy i ubezpieczeń społecznych, w których wartość przedmiotu sporu przewyższa kwotę 50 000 zł, od nadwyżki tej kwoty
Analysis of the proposal amendment of Article 35 para. 1 of the Act of 28th July 2005 on Court Costs in Civil Cases by calculating the relative fee charged on labour law and social insurance cases, in which the value of a claim exceeds PLN 50,000, from the surplus of that sum
Autorzy:
Kościelny, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/2215625.pdf
Data publikacji:
2017
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
costs
fees
petition
civil procedure
Opis:
In the opinion it was stressed that the current statute does not use a progressive method, which reflects in a better way the relationship between the employee’s financial situation and the extent of burdens related to the proceedings. Secondly, the demarcation sum set at PLN 50,000 has not been synchronized with rules determining the value of the claim. After an analysis the author concludes that the solution proposed in the petition could be taken into account in the development of an amendment to the current regulation.
Źródło:
Zeszyty Prawnicze BAS; 2017, 4(56); 126-131
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Projekt stanowiska Sejmu w sprawie o sygn. akt SK 37/14
Sejm draft position on case ref. no. SK 37/14 concerning the Act of 17 November 1964 – The Code of Civil Procedure
Autorzy:
Tomaszewska, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/2216620.pdf
Data publikacji:
2016
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
costs
civil procedure
Constitutional Tribuna
Opis:
This draft position of the Sejm concerns the constitutional complaint of 22 April 2013. In the proposed draft position the author claims that the contested Article 102 of the Code of Civil Procedure, insofar as it does not impose on the Treasury an obligation to reimburse the opponent’s costs of the proceedings that have not been awarded from the losing party, is in compliance with Article 45 para. 1 of the Constitution. Proceedings to examine the compatibility of Article 102 of the Code of Civil Procedure with Article 2, Article 32 of the Constitution should be discontinued pursuant to Article 39(1)(1) of the Constitutional Tribunal Act of 1997 in conjunction with Article 134(3) of the Constitutional Tribunal Act of 2015 due to the inadmissibility of the judgment
Źródło:
Zeszyty Prawnicze BAS; 2016, 3(51); 207-231
1896-9852
2082-064X
Pojawia się w:
Zeszyty Prawnicze BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efficiency of criminal proceedings and their cost
Autorzy:
Orfin, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/28673780.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
criminal trial
efficiency
costs
relations
Opis:
To sum up, it should be stated that the concept of efficiency should be understood as a quick, effective and rational operation of the participants in the proceedings, taking into account the principles of efficiency and savings of financial resources. The length of proceedings is one of the most acute problems not only of criminal law, but also of the administration of justice in general. The first and foremost reason for such a classification is that the excessive length of proceedings prevents a fair hearing, since it does not respect the constitutional right to have a case heard without undue delay. Secondly, long proceedings generate high costs, an issue particularly important when these costs are borne by the State Treasury and thus not by the convict whose culpable behavior has caused them to arise.The issues of efficiency of criminal proceedings and their costs are inextricably linked. Furthermore, it establishes that the efficiency of criminal proceedings determines the level of generated costs. The research shows that the quality of the proceeded cases depends on the financial outlays and that the costs indicated by the procedural authorities do not correspond with those actually incurred. In conclusion, it should be pointed out that financial aspects fall within the scope of the regulatory impact assessment and constitute a priority when implementing new legal provisions, in direct relation to the economic analysis of law and the efficiency and costs of ongoing proceedings.
Źródło:
Adam Mickiewicz University Law Review; 2022, 14; 297-320
2450-0976
Pojawia się w:
Adam Mickiewicz University Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Assessment of Time Spent by Doctors on Medical Documentation- Initial Analysis and Preliminary Study
Autorzy:
Lorkowski, Jacek
Grzegorowska, Oliwia
Powiązania:
https://bibliotekanauki.pl/articles/1194245.pdf
Data publikacji:
2020
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
working time
medical law
medical records
patterns
templates
bureaucracy
indirect
costs
direct costs
Opis:
The aim of the article is evaluation of time needed to spend on filling medical records by Polish surgeons. An anonymous questionnaire concerning time needed to spend on creating particular parts of medical documentation affecting one patient was filled by 80 doctors (40 specialists and 40 residents). 100% of respondents stated that the time spent on medical records is excessive. In the whole study the group time spent on records of one patient was as follows: without patterns and medical secretary 75.62 min (SD 7,4), with patterns – 53.3 min (SD 6.8), with help of medical secretary 36.72 min (SD 5.1). Results in the resident group were as follows: without patterns and medical secretary 110 min (SD 12.4), with patterns – 69.87 min (SD 9.4), with help of medical secretary 46.15 min (SD 6.5). In conclusion, taking legal, formal and logistics measures, could help to reduce the time spent on administrative procedures while generating medical documentation.
Źródło:
Edukacja Ekonomistów i Menedżerów; 2020, 58, 4
1734-087X
Pojawia się w:
Edukacja Ekonomistów i Menedżerów
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cost analysis of geological sequestration of CO2
Autorzy:
Kosowski, P.
Kuk, M.
Powiązania:
https://bibliotekanauki.pl/articles/298890.pdf
Data publikacji:
2016
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
CO2
geological sequestration
costs
Opis:
This article presents an analysis of the costs of geological sequestration of carbon dioxide. Special emphasis is put on the most important factors affecting the cost of this process. These are among others: the amount of CO2 emission, the kind of the emitter, the composition of exhaust gases, technology of separation, a distance between the source of emissions and the place of injection, the mode of transport and the cost of injection. For each of these factors and their combination a range of potential costs was presented. They were also ranked according to their impact on the economic efficiency of the entire process of geological sequestration of carbon dioxide.
Źródło:
AGH Drilling, Oil, Gas; 2016, 33, 1; 105-116
2299-4157
2300-7052
Pojawia się w:
AGH Drilling, Oil, Gas
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Konsekwencje wprowadzania euro w Polsce dla konsumentów indywidualnych
The Implications of the Euro for Private Consumers in Poland
Autorzy:
Berbeka, Jadwiga
Powiązania:
https://bibliotekanauki.pl/articles/575713.pdf
Data publikacji:
2006-10-31
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
euro
benefits
costs
private consumers
Opis:
The article presents the potential advantages and disadvantages of introducing the euro in Poland, on the basis of macro- and microeconomic theories. In particular, the author examines the implications of the move for private consumers. Berbeka presents the results of empirical analyses and surveys of residents in the 12 European Union member states that introduced the euro in 2002. In the final part of her article, the author discusses the findings of polls into the feelings and expectations of Poles with regard to the country’s planned accession to the euro zone. In the EU-12 euro-zone countries, the adoption of the euro has led to varied economic and psychological implications, including an increase of prices and social frustration. Many consumers were initially disoriented and needed time to adapt to the new situation. These psychological costs negatively influenced the public’s perception of the benefits of the euro. In Poland, the euro will probably benefit around 30 percent of the population in the initial period, while the rest will primarily feel the costs of the move, Berbeka says. Negative psychological effects are likely to provoke price hikes. Considering the worries that Polish consumers expressed in the surveys and their skeptical attitude toward the euro, the process of replacing the zloty with the single European currency should be properly organized. It should be accompanied by a public awareness campaign to highlight possible difficulties.
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2006, 211, 10; 81-99
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Costs and Taxes in the Light of Financial Management in Companies Listed on WSE
Autorzy:
Lyroudi, Katerina
Bolek, Monika
Powiązania:
https://bibliotekanauki.pl/articles/2121844.pdf
Data publikacji:
2022-09-14
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
costs
taxes
liquidity
capital structure
Opis:
The purpose of the article/hypothesis: The goal of this paper is to present costs and taxes as a part of financial management process in companies listed on the WSE. In the hypothesis it is expected that costs influence taxes paid by companies in a negative way due to the tax avoidance purpose attitude presented by managers, and as a result, both liquidity and debt levels are influenced. Methodology: Correlation coefficients and regression models are evaluated to find the answers for the research questions related to the relationships between tested variables. Results of the research: The correlation between costs and taxes is negative as expected, as well as their relationship with the liquidity. Contrary to the expectations, the correlation between taxes and costs is mostly positive, alike the relationship between liquidity and debt. Findings are characteristic for the Polish market that is rather conservative in the approach to taxes, liquidity and leverage strategies compared to other developed markets. These findings prove that liquidity and debt management issues are subjective and related to the market behavior such as tax evasion attitudes.
Źródło:
Finanse i Prawo Finansowe; 2022, 3, 35; 65-81
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analysis of cost structure of international road transport operators in West Pomeranian voivodship in the years 2008-2014
Autorzy:
Suproń, Błażej
Powiązania:
https://bibliotekanauki.pl/articles/14472934.pdf
Data publikacji:
2018-06-23
Wydawca:
Wyższa Szkoła Bankowa we Wrocławiu
Tematy:
costs
transport enterprises
cost structure
Opis:
Aim: The analysis of the cost structure and the factors determining these costs constitutes an important subject that is applied for both strategic planning of the company’s activity and the evaluation of the actions taken before. The aim of the study was to analyze the structure of the costs incurred by transport enterprises operating in the territory of West Pomeranian Voivodeship in the period from 2008 to 2014, as well as the factors which determined cost variations. Design / Research methods: Literature research provided an introduction to the discussion along with an analysis of the secondary sources concerned with the subject of the study. Achieving the goals required the analysis of financial reports compiled by the enterprises examined for 2008-2014. The methods of descriptive statistics were used for collecting the data. Considering the fact that the study included more than half of the target group the results obtained can be referred with considerable caution to all other economic operators of this kind in the West Pomeranian Voivodeship. Conclusions / findings: The results found that the costs of the enterprises examined were to the largest extent influenced by macroeconomic factors, such as interest rates, fuel prices, as well as the situation on the job market. Micro-enterprises were the most vulnerable to the changes in these factors. The study showed that there is a significant correlation between the expenses borne and the economic situation on the EU market. Originality / value of the article:  While the majority of the compilations concerning transport enterprises focuses on their general situation, the results of this study provide a thorough analysis of the internal situation of the entities examined and indicate the influence of the individual factors on the market situation of these entities. It is the first compilation focusing on transport enterprises which undertakes the analysis of the costs they incur applying such a broad aspect. Implications of the research (if applicable): The results may be used by individuals who manage transport enterprises in order to track, within the framework of an ex post analysis, the factors influencing the costs, as well as their future optimization. From the scientific perspective, the findings may be applied for further considerations concerning the road transport sector and its market situation. Limitations of the research: The main limitation of the study is the incomplete picture of the situation of all transport enterprises in West Pomeranian Voivodeship. Due to the lack of comparability of the financial data, as well as the difficulties in obtaining them, the study did not include the companies which are not required to publish financial reports and those keeping tax records. Another limitation is the lack of the data on enterprises which  did not submit their reports to the relevant registers despite being obligated to do so. JEL: R41
Źródło:
Central European Review of Economics and Management; 2018, 2, 2; 61-86
2543-9472
Pojawia się w:
Central European Review of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 264

Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies