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Wyszukujesz frazę "indirect costs" wg kryterium: Temat


Wyświetlanie 1-3 z 3
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:
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:
Przekształcony rachunek kosztów pełnych w ocenie rentowności asortymentów
Transformed Full Cost Accounting in Product Profitability Analysis
Autorzy:
Żuk, Katarzyna
Oniszczuk, Alicja
Powiązania:
https://bibliotekanauki.pl/articles/30145375.pdf
Data publikacji:
2012
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
Tematy:
koszty
koszt wytwarzania
rachunek kosztów pełnych
rachunek kosztów po przekształceniu
koszty bezpośrednie i pośrednie
koszty zarządu
koszty sprzedaży
pozostałe koszty i przychody operacyjne
koszty i przychody finansowe
korekta kosztów
rentowność
zysk brutto ze sprzedaży
costs
production costs
full cost accounting
transformed cost accounting
indirect and direct costs
management costs
marketing costs
other operating costs and incomes
financial costs and incomes
cost adjustment
profitability
gross sales profit
Opis:
The primary application of full cost accounting is to establish an actual unit cost of a product on the level of its technical production which would include the costs directly related to manufactured products as well as indirect production costs. This kind of cost accounting provides information and a tool for control, since it is the current standard of report accounting. It gives data concerning the incurred cost of products as well as of the type of business activity, not always reflecting their amount adequately. It has become particularly ineffective in calculating the unit cost of products in the case when high indirect costs are involved. This kind of accounting does not represent the real cost of particular products and, at the same time, their profitability. Therefore the applicability of this cost accounting in a decision-making process is limited. It is the reason for seeking new solutions in the field of cost accounting which would – on one hand remove the main drawback of the full cost accounting, which is calculating direct costs of production by using an arbitrary key,– on the other hand take into account, while calculating costs, also the ones which do not constitute basic operating expenses but can be ascribed to particular products. This publication presents methods of transforming the information generated by a book-keeping model of costs accounting for the purpose of a decision-making process. The results related to the product profitability obtained by application of full cost accounting and cost accounting transformed for the purpose of decision-making, are different. On the basis of a conducted analysis it can be said that the transformed cost accounting is more precise in calculating costs and accurate profitability of manufactured products.
Źródło:
Roczniki Ekonomii i Zarządzania; 2012, 4; 141-151
2081-1837
2544-5197
Pojawia się w:
Roczniki Ekonomii i Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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