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Wyszukujesz frazę "Performance Measurement" wg kryterium: Temat


Tytuł:
Managerial tools for performance measurement
Autorzy:
Aschenbrennerova, H.
Dvorakova, L.
Powiązania:
https://bibliotekanauki.pl/articles/117646.pdf
Data publikacji:
2006
Wydawca:
Polskie Towarzystwo Promocji Wiedzy
Tematy:
performance measurement
cost efficiency
productivity
effectiveness
Opis:
Managerial performance evaluation styles continue to be an important area of management accounting research and practice. Traditional performance measurement systems are mostly based on traditional financial evaluation but it is necessary to focus on non-financial identifications as well. The aim of this article is to design a new approach to performance measurement system classification for small and medium sized industrial companies.
Źródło:
Applied Computer Science; 2006, 2, 1; 64-82
1895-3735
Pojawia się w:
Applied Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A performance evaluation system for agricultural services in agricultural supply chain
Autorzy:
Zangeneh, M.
Nielsen, P.
Akram, A.
Keyhani, A.
Powiązania:
https://bibliotekanauki.pl/articles/407439.pdf
Data publikacji:
2014
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
service
performance measurement
supply chain
selection
agriculture
Opis:
The aim of this paper is comparing all possible scenarios to improve the performance of agricultural supply chain (ASC). For this purpose, at first all scenarios is discussed and the main constraints, i.e. available budget and time, is considered. In this study the drivers to improve the performance of ASC is select and distribute the best agricultural service packages in the target ASC. All discussed scenarios need a selection procedure. So a multilevel approach is developed to select the best service package for each scenario. All selection methods are based on performance measurement which had been selected in first level of the approach. Fuzzy decision making and Analytic Hierarchy Process have been used for the approach. A numerical example is solved at the end of the paper to show the capability of the approach and comparing the scenarios.
Źródło:
Management and Production Engineering Review; 2014, 5, 3; 70-80
2080-8208
2082-1344
Pojawia się w:
Management and Production Engineering Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A performance measurement system for small enterprises – a case study
System pomiaru dokonań dla małych przedsiębiorstw – studium przypadku
Autorzy:
Waśniewski, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/515617.pdf
Data publikacji:
2017
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
performance measurement
performance measurement system
small and medium enterprises
pomiar dokonań
system pomiaru dokonań
małe i średnie przedsiębiorstwa
Opis:
The performance measurement system is one of the determinants which creates an enterprise’s value, and is supposed to leading to an enterprise maintaining or improving its performance in the long-term perspective. Small enterprises do not understand the need to measure their performance or the potential benefits that come from this measurement. The aim of the article is to present a framework of a performance measurement system for small enterprises with a practical verification of its assumptions. The basis of the study was an analysis of existing proposals of models and frameworks for small and medium enterprises and the results of a study into the performance measurement solutions applied in practice by Polish small enterprises. As a result of the research conducted, a 4-step process of continuous performance measurement for small enterprises is presented, and practical verification is conducted on the example of a small legal firm, considering the strategy map and the measures of the set of aims. The construction of a performance measurement system is unique to every enterprise due to its condition, the business sector, the environment, and other factors, so a featured case study provides only a specific example of model usage in practice. The study provides an original contribution of the author. There has been no such research in this field so far in the Polish literature.
System pomiaru dokonań jest jedną z determinant tworzenia wartości przedsiębiorstw, ma prowadzić do utrzymania lub poprawy dokonań przedsiębiorstwa w dłuższej perspektywie czasowej. Małe przedsiębiorstwa nie rozumieją potrzeby pomiaru swoich dokonań, ani potencjalnych korzyści płynących z tego pomiaru. Celem artykułu jest prezentacja modelu systemu pomiaru dokonań dla małych przedsiębiorstw wraz z praktyczną weryfikacją założeń. Podstawę opracowania stanowiły analiza istniejących propozycji w zakresie modeli oraz ram koncepcyjnych dla małych i średnich przedsiębiorstw oraz wyniki diagnozy stosowanych w praktyce rozwiązań w zakresie pomiaru dokonań przez polskie małe przedsiębiorstwa. W wyniku przeprowadzonych badań zaproponowano czteroetapową koncepcję ciągłego pomiaru dokonań małych firm oraz dokonano praktycznej weryfikacji założeń modelu na wybranym przykładzie małej firmy prawniczej, uwzględniając mapę strategii oraz zestaw przykładowych mierników celów przedsiębiorstwa. Budowa systemu pomiaru dokonań jest specyficzna dla każdego przedsiębiorstwa ze względu na jego kondycję, sektor działalności, otoczenie i inne czynniki, więc przedstawione studia przypadku stanowią jedynie przykład specyficznego zastosowania modelu w praktyce. Opracowanie stanowi oryginalny wkład autora, dotychczas w literaturze polskiej brakowało opracowań dotyczących tych zagadnień.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2017, 93(149); 211-233
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Stock management as a critical success factor for Polish crop prodcers
Autorzy:
Korneta, P.
Powiązania:
https://bibliotekanauki.pl/articles/94963.pdf
Data publikacji:
2018
Wydawca:
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Wydawnictwo Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie
Tematy:
critical success factors
performance measurement
performance management system
inventory
Opis:
The key objective of critical success factors is to filter out excessive information reaching organizations so that management can focus on several most critical areas. Both scholars and practitioners employ most frequently expert interviews as to identify critical success factors. The aim of this study is to show how quantitative methods can contribute to a more efficient critical success factors identification. This study uses a sample of observations relating to 300 Polish crop producers in a 5-years period between 2013 to 2017. The findings of this study show clearly that the lower the inventory levels the higher the profitability and the growth of sales revenues of Polish crop producers.
Źródło:
Information Systems in Management; 2018, 7, 4; 237-245
2084-5537
2544-1728
Pojawia się w:
Information Systems in Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analysis of the possibility of using KPIs in measuring the achievements of business entities from the energy sector : case study
Autorzy:
Czerwińska, Karolina
Pacana, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/2085632.pdf
Data publikacji:
2021
Wydawca:
Instytut Polityki Energetycznej im. Ignacego Łukasiewicza
Tematy:
key performance indicators
performance measurement system
improvement
quality engineering
Opis:
Each performance measurement and management system should be updated and reorganized so that it can be adequate to the changes occurring in the economic entity and the sector in which it operates. In addition, the performance measurement system should evolve with the organization's changing strategy and continually updated management objectives. The purpose of the study was to analyze the possibility of applying key performance indicators in an economic entity from the energy sector and to indicate their role and importance in the context of effective management and monitoring of progress in achieving pre-defined objectives. In the study, a coherent set of KPIs was designed, which were used to evaluate the existing concepts in the business entity and, at the same time, served as guidelines for choosing new directions of improvement and development concerning, among others, reorganization and restructuring in the customer service model through the introduction of a training system and organization design (a system of values and employee motivation), as well as obtaining permanent savings in operating costs through reduction of own costs will make it possible to pursue an effective pricing policy.
Źródło:
Energy Policy Studies; 2021, No. 1 (7); 41-53
2545-0859
Pojawia się w:
Energy Policy Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The indicators included in ISO 37120 and performance measurement in smart cities
Autorzy:
Kowalczyk, Magdalena
Rącka, Izabela
Powiązania:
https://bibliotekanauki.pl/articles/53620098.pdf
Data publikacji:
2024-06-17
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
smart cities
local government
ISO 37120
performance measurement
Opis:
Purpose: Local government units are undergoing a shift in management practices driven by the implementation of the New Public Management (NPM) doctrine. One element of NPM is the measurement of performance in local government. As cities grow, the new concept of ‘smart cities’ is rapidly developing. However, it is difficult to determine how to measure the level of ‘smartness’. This paper focuses on measuring the performance of smart cities using the indicators included in ISO 37120. Methodology/approach: In the theoretical part, we overview the aims of performance measurement within NPM and the idea of smart cities. Meanwhile, the empirical part includes statistical data to analyse performance measurement using the indicators included in ISO 37120. Findings: Performance measurement is possible using the indicators included in ISO 37120. The indicators make it possible to compare the results of cities in various countries. Thus, standardising the indicators is the key to the development of smart city performance measurement. Originality/value: Our findings will be of value for future research about using ISO standards for the performance management of smart cities. Our research is also important for implementing NPM in local government. Research limitations: Due to a lack of data, the observation period is too short to make a more in-depth analysis.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2024, 48(2); 55-72
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The sustainable development of cities with county rights in Poland in the light of selected environmental indicators
Autorzy:
Kowalczyk, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/1917429.pdf
Data publikacji:
2021-06-21
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
sustainable development
natural environment
city
indicators
performance measurement
Opis:
Objective: The environmental aspect plays a significant role in shaping sustainable development in local government units. Currently, efforts are being made to reduce the negative impact on the natural environment of the effects of ongoing urbanization. One of the principal ideas of implementing sustainable development is to meet the existing needs of the current generation without limiting the possibilities for subsequent generations. In assessing the degree of implementation of sustainable development, indicators that can inform about the effects of actions taken by local government units play a very important role. The purpose of this study is to assess all 66 cities with county rights during the period 2016–2018 using environmental indicators as information and diagnostic tools. Research methods: The article shows the results of statistical analysis. Select statistical methods were used. Research results: In the examined period, there was no increase in the share of green areas, forests, or legally protected areas in the examined cities. There was no increase in the percentage of the population using sewage treatment plants. A favorable change was noted in relation to municipal waste collected separately. Findings: The research indicates that using indicators to assess activities for the natural environment allows local government units to assess the positive or negative effects of their implementation. Constant monitoring of the results allows them to take corrective actions in areas where the city achieves poor results. The indicators used to evaluate activities under the sustainable development umbrella make it possible to benchmark the results achieved by the cities studied.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 69-84
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Quality of Teaching and Research in Public Higher Education in Poland: Relationship with Financial Indicators and Effciency
Autorzy:
Kudła, Janusz
Stachowiak-Kudła, Monika
Figurski, Adam
Powiązania:
https://bibliotekanauki.pl/articles/465594.pdf
Data publikacji:
2015-12-16
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
higher education
quality evaluation
effciency
performance measurement (quality)
Opis:
Purpose: The article addressed the problem of relationships between university funding and effciency on the one hand and the quality of teaching and research on the other. Methodology: The measurement of teaching and research quality in Polish universities was derived from two sources: 1) evaluation scores of teaching quality given to universities by the Polish Accreditation Committee, and 2) the research category grades given to university departments or units by the Polish Committee for Evaluation of Scientifc Units. Subsequently, the quality measurements were correlated with fnancial indicators and effciency scores obtained from data envelopment analysis. Findings: The correlation and regression results indicated that public universities that have received higher scores of teaching quality simultaneously have higher average scientifc categories. There was also a substantial relationship between the revenue per student and the revenue per teacher and variables describing quality but the regression analysis exhibited opposite directions regarding the type of quality indicator. Practical implications: The authorities of a university can simultaneously track the improvement of quality or fnancial effciency without losing their interdependence when reforms of HEI operations are conducted. Research limitations/implications: The quality of teaching and research at universities was assessed despite the limited availability of internal information gathered from higher education institutions (HEIs). Originality: The study proposed new measurements of quality derived from external evaluation bodies and investigated the relations of these measures with selected fnancial and effciency indicators
Źródło:
Journal of Management and Business Administration. Central Europe; 2016, 4; 88-108
2450-7814
Pojawia się w:
Journal of Management and Business Administration. Central Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Sustainable performance assessment: A systematic literature review
Autorzy:
Farchi, Chayma
Touzi, Badr
Farchi, Fadwa
Mousrij, Ahmed
Powiązania:
https://bibliotekanauki.pl/articles/2141149.pdf
Data publikacji:
2021
Wydawca:
Fundacja Centrum Badań Socjologicznych
Tematy:
sustainability assessment
sustainable performance
PMS
sustainable performance measurement
triple bottom line
Opis:
Current development trends are driving ubiquitous sustainability requirements, pushing organizations to achieve new sustainability goals and targets. To this effect, continuous and continual performance measurements are the key to any business-related success. Therefore, the sustainable performance of an organization can be defined as the performance that takes a long time to achieve its goals. The outcome is a well-balanced balance of context, strategy, management processes, resources, and intangibles especially since it is closely related to the notion of sustainable development (TBL). The goal of this paper is two-fold. Firstly, a systematic literature review is conducted to highlight the importance and the need to assess the three pillars of sustainability and, finally, to encircle the sustainability concept by identifying the most used techniques and approaches in its evaluation. This paper can be considered as basic support for future studies in the application of sustainable performance measurement/assessment systems.
Źródło:
Journal of Sustainable Development of Transport and Logistics; 2021, 6, 2; 124-142
2520-2979
Pojawia się w:
Journal of Sustainable Development of Transport and Logistics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A Maintenance Maturity and Sustainability Assessment Model for Manufacturing Systems
Autorzy:
Franciosi, Chiara
Tortora, Alessia Maria Rosaria
Miranda, Salvatore
Powiązania:
https://bibliotekanauki.pl/articles/2201187.pdf
Data publikacji:
2023
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
maintenance
sustainability
maintenance impact
manufacturing system
maintenance performance measurement
Opis:
Maintenance is a key manufacturing function that contributes to a company’s productivity, profitability and sustainability. Unfortunately, many aspects of the contribution of maintenance to sustainability in manufacturing remain unexplored, and many enterprises are not yet ready to assess the maintenance impacts on their sustainability. Maturity models are useful tools for assessing maintenance practices; however, no maintenance maturity model that allows the evaluation of the contribution of maintenance to sustainable performance was found in literature. This paper proposes a model for assessing the maturity and sustainability of maintenance processes. The model outputs are: a measure of the maintenance and sustainability maturity level; recommendations for improvement to undertake to enhance maintenance maturity and, thus, meet sustainability standards. The model was applied in three manufacturing enterprises: the calculation of their maintenance maturity and sustainability indices made the maintenance stakeholders more aware of the need to implement effective strategies for more sustainable maintenance performance.
Źródło:
Management and Production Engineering Review; 2023, 14, 1; 137--155
2080-8208
2082-1344
Pojawia się w:
Management and Production Engineering Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Data Envelopment Analysis in Performance Auditing - Measurement of Efficiency
Autorzy:
Karliński, Wiesław
Powiązania:
https://bibliotekanauki.pl/articles/2153750.pdf
Data publikacji:
2022-08
Wydawca:
Najwyższa Izba Kontroli
Tematy:
performance auditing
performance measurement
non-parametric methods
benchmarking
DEA
data envelope method
Opis:
One of the objectives of performance auditing is to examine and assess the efficiency of the audited processes, programmes and organisations. To this end, the ratio method is usually used (the relation between output and input). However, it is faulty and has several significant limitations. Simultaneously, more advanced analytical methods are often considered as too complicated. The author, apart from discussing the basic issues, including the definition of efficiency, focuses on the application of the so called non-parametric methods for assessing efficiency, especially the Data Envelopment Analysis (DEA) method. This method is known in academic circles, but it is also frequently applied in evaluation and benchmarking in business and in the public sector, and is recommended by various institutions and government agencies in many countries. Although the DEA is used by some audit institutions, it still seems to be not very common in auditing. In his article the author presents, in the most accessible manner possible, the idea of the DEA method, simple tools for its application and case studies.
Źródło:
Kontrola Państwowa; 2022, 67, 4 (405); 46-66
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Improving managerial decisions in health care sector: application of Promethee II method in public hospitals
Autorzy:
Miszczyńska, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/1181941.pdf
Data publikacji:
2020
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
performance measurement
health economics
Balanced Scorecard
decision making
multicriterial methods
Opis:
Many hospital rankings are based on algorithms and weights elicited by experts. The paper attempts to build rankings of Polish district hospitals using the TOPSIS method and to examine the sensitivity of the results to the changes in weights. We considered 11 large and 34 medium-sized hospitals. The criteria set consists of man-days total, profit/loss on sales, contract with the National Health Fund, return on assets (ROA) and return on equity (ROE). Because of this, rankings take into account different spheres in which hospitals perform, including the financial aspect and their main goal, i.e. treating patients. The results show that despite the overall high similarity of rankings, the benchmarking based on rankings should be done with care as the positions of some individual hospitals changed to a great degree.
Źródło:
Operations Research and Decisions; 2020, 30, 4; 65-79
2081-8858
2391-6060
Pojawia się w:
Operations Research and Decisions
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1
Autorzy:
Maruszewska, Ewa Wanda
Tuszkiewicz, Maciej Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/24202983.pdf
Data publikacji:
2024-01-05
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
management performance measures
MPM
performance measurement
IAS 1
IFRS 18
signalling theory
agency theory
Opis:
We outline the management performance measures (MPMs)' boundaries based on the upcoming introduction of MPM's definition to International Financial Reporting Standards (IFRS). The literature investigates business performance measures concentrating on managers' needs, while IFRS aims to provide financial information to external users who provide resources to the entity. This indicates a gap between how performance metrics have been investigated so far and how IFRS will adopt them. We used analysis of the exposure draft of the planned standard together with working materials developed in the consultation process. Further, a case study is presented. Results show that the scope of MPM to be introduced to IFRS is limited compared to the broad spectrum of performance measures presented in the literature. We contribute by showing the avenues for future performance measures research using signalling and agency theory and by indicating the limited scope of MPMs and thus bound prospects for using them for a full assessment of the entity‘s performance.
Źródło:
Central European Economic Journal; 2024, 11, 58; 1-16
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
DIVIDENDS AND EARNINGS QUALITY IN POLAND
Autorzy:
Kowerski, Mieczysław
Powiązania:
https://bibliotekanauki.pl/articles/599495.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
Quality of earnings
earnings persistence
dividend policy
Warsaw Stock Exchange
Performance Measurement
Opis:
The purpose of this article is to show on the example of Warsaw Stock Exchange, Poland (WSE) how in emerging capital markets dividends provide information about earnings quality as measured by their persistence. In the paper the regressions models of future earnings (in years t + 1 and t + 2) were applied on current earnings (in year t), current dividends decision (in year t) and the interaction of current dividend decision and earnings proposed by D. J. Skinner and E. Soltes (2011), using pooled cross – sectional time – series data. A set of 2263 observations coming from the companies listed on the WSE in 1995-2009 was used for the calculation. For estimating the parameters, recursive modeling was used. Specific models were estimated using the heteroskedasticity-corrected general least squares method. It was shown that on the WSE the quality of earnings depends more distinctly on a firm’s dividend policy than on the developed markets.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 3; 42-51
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations
FINANSOWE I NIEFINANSOWE CZYNNIKI MOTYWUJĄCE DARCZYŃCÓW DO WSPARCIA ORGANIZACJI POŻYTKU PUBLICZNEGO
Autorzy:
WANIAK-MICHALAK, HALINA
ZARZYCKA, EWELINA
Powiązania:
https://bibliotekanauki.pl/articles/633067.pdf
Data publikacji:
2015-03-01
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Public Benefit Organisations
Performance measurement
donors
organizacje pożytku publicznego
pomiar dokonań
darczyńcy
Opis:
This study is aimed at determining how the financial data of public benefit organizations (PBOs) affects donations received by them and if the donors use financial and non-financial information in order to donate. In order to achieve our aim we used different methods of research: quantitative research (econometric model and survey) and qualitative research (laboratory test). The research allowed us to draw the conclusion that Polish donors make very limited use of PBOs’ financial statements in the donation process and that non-financial information plays greater role for donors in making decisions to give charitable donations. The most important information is the organization's goals and descriptions of its projects. At the same time, many donors stated that they donated under the influence of people they knew. This article fits into the scope of world research on PBOs and uses the concept of civil society.
Organizacje pożytku publicznego (OPP) realizują cele głównie niefinansowe, społecznie użyteczne, służące dobru jednostki lub dobru publicznemu. Wyniki finansowe OPP w Polsce pokazują znaczącą nierówność osiąganych przychodów, co oznacza, że darczyńcy stosują określone kryteria w podejmowaniu decyzji, której organizacji dobroczynnej udzielić wsparcia finansowego. Celem badania jest określenie czynników o charakterze finansowym i niefinansowym wpływających na wybór przez darczyńców indywidualnych określonej organizacji nonprofit, którą wesprą finansowo. Metodą badawczą stosowaną dla realizacji postawionych celów jest model ekonometryczny, ankieta oraz eksperyment laboratoryjny. Przeprowadzone badania potwierdziły, że indywidualni darczyńcy w Polsce w niewielkim stopniu wykorzystują sprawozdania OPP. Przyczyną takiego stanu jest m.in. zbyt duża zawartość informacji w sprawozdaniach i/lub niewiedza darczyńców o miejscu publikacji tych sprawozdań. Z drugiej jednak strony duża część uczestników badania wykazała zainteresowanie danymi finansowymi i wynikami niefinansowymi OPP w celu podjęcia decyzji.
Źródło:
Comparative Economic Research. Central and Eastern Europe; 2015, 18, 1; 131-152
1508-2008
2082-6737
Pojawia się w:
Comparative Economic Research. Central and Eastern Europe
Dostawca treści:
Biblioteka Nauki
Artykuł

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