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Wyświetlanie 1-15 z 1191
Tytuł:
Work Costs in the European Union Countries
Autorzy:
Król, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/1179302.pdf
Data publikacji:
2017
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
labor costs
remunteration
work costs
Opis:
The article explains the difference between pay and labor costs. There are also contributions paid by both the employer and the employee.
Źródło:
World Scientific News; 2017, 78; 14-19
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Labor costs in a construction company in the Czech Republic – a case study
Autorzy:
Kocourkova, Gabriela
Vitkova, Eva
Pelcak, Svatopluk
Powiązania:
https://bibliotekanauki.pl/articles/36073001.pdf
Data publikacji:
2023
Wydawca:
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Wydawnictwo Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie
Tematy:
labour costs
construction company
wage costs
Opis:
This article focused on quantifying the company’s total labor costs in percent. Moreover, it aimed to show the labor costs on a construction contract both from the terms of the company’s labor costs of its own employees and the subcontractors’ labor costs. Have been accurately quantified the total labor costs in the company from the profit and loss statement of the selected construction company, on which the case study was based, shows that the average percentage representation of labor costs, which include wage costs and social and health insurance costs, is 15.30%. However, when all the costs associated with employees as a labor force are identified in detail, it is evident that the total labor costs represent 31.82% of the sales remuneration. It results in the doubled value.
Źródło:
Scientific Review Engineering and Environmental Sciences; 2023, 32, 4; 376-391
1732-9353
Pojawia się w:
Scientific Review Engineering and Environmental Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
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:
Method of Assessing Social Benefits of the Development of Inland Shipping Infrastructure in Poland
Autorzy:
Kotowska, Izabela
Powiązania:
https://bibliotekanauki.pl/articles/504244.pdf
Data publikacji:
2013
Wydawca:
Międzynarodowa Wyższa Szkoła Logistyki i Transportu
Tematy:
inland shipping
external costs of transport
social costs
Opis:
Transport is one of the most important sectors of the national economy, which completes the manufacturing sector, is essential to the development of trade, and also has an impact on the population social development, i.e. the development of tourism and reduction of unemployment. Additionally, it enhances regional development and provides access to various services. On the other hand, transport creates significant external costs, which are wholly or partly covered by the public[1]. The highest costs are generated by road transport, much lower by inland shipping, railway and sea transport.1 Although there is a common consensus concerning the overall objectives: dealing with “fair and efficient pricing”, a transport system contributing to “a smart, sustainable and inclusive economy”, their practical realization encounters many problems and is far from straightforward.[3] There are some publications relating to the valuation of external costs of inland shipping [4,5] but none of them analyzes specific aspects of inland waterway transport in Poland. This paper deals with the problem of assessing the benefits of the waterway infrastructure development in Poland and the proposed method of assessing the external costs of road and inland waterway transport, as an essential element in the assessment of the social benefits of each infrastructure investment.
Źródło:
Logistics and Transport; 2013, 20, 4; 13-20
1734-2015
Pojawia się w:
Logistics and Transport
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Hotel consortia as a condition for limiting the transaction costs
Konsorcja hotelarskie jako przesłanka ograniczania kosztów transakcyjnych
Autorzy:
Sala, K.
Powiązania:
https://bibliotekanauki.pl/articles/2052011.pdf
Data publikacji:
2016
Wydawca:
Akademia Bialska Nauk Stosowanych im. Jana Pawła II w Białej Podlaskiej
Tematy:
hotels
hotel consortia
transaction costs
transaction costs theory
Opis:
Subject and purpose of work: The subject matter and purpose of the publication is presentation of the significance of hotel consortia as a factor which optimizes transaction costs. Within the article a brief essence and origins of the concept of transaction cost, as well as evaluation of views on it have been presented. An attempt was made to divide transaction costs. Within the publication determinants of transaction costs have been presented and the conditions concerning transactions have been described. Within the article forms of conduct of hotel business have been outlined. Publication contains characteristics of hotel consortia, their rankings and places on the hotel market. The article reveals the role of forms of cooperation as a tool in modifying transaction costs. An advantage of consortia in managing transaction costs in relation to other forms of conduct of business activity in the hotel business. Materials and methods: Research methods consisted of factual analysis of transaction costs based on available data applied as well as of an attempt to forecast their development in the future. Materials on the basis of which the publication was created is the available subject literature as well as netographic information. Results: Results of research indicate clearly that hotel consortia contribute to limiting of costs of functioning of hotel objects. Conclusions: Show that hotel consortia constitute a chance for independent entrepreneurs competing against large hotel chains.
Przedmiot i cel pracy: Przedmiotem i celem publikacji było przedstawienie znaczenia konsorcjów hotelarskich jako czynnika optymalizującego koszty transakcyjne. W artykule przedstawiono pokrótce istotę i genezę pojęcia kosztu transakcyjnego, ewolucję poglądów na jego temat. Dokonano podziału kosztów transakcyjnych. W publikacji przedstawiono determinanty kosztów transakcyjnych oraz opisano przesłanki dotyczące organizowania transakcji. Przedstawiono też formy prowadzenia biznesu hotelarskiego. Zawiera charakterystykę konsorcjów hotelarskich, ich rangi i miejsca na rynku. Artykuł pokazuje rolę form kooperacji jako narzędzia w modyfikowaniu kosztów transakcyjnych. Pokazano przewagę konsorcjów w zarządzaniu kosztami transakcyjnymi w stosunku do innych form prowadzenia działalności w branży hotelarskiej. Materiały i metody: Metody badawcze polegały na analizie faktycznych kosztów transakcyjnych na podstawie danych, jak również próbie ich prognozy rozwoju w przyszłości. Materiały w oparciu o których powstała publikacja to dostępna literatura usunąć, jak również wiadomości netograficzne. Wyniki: Wyniki badań wskazują jasno, że konsorcja hotelarskie przyczyniają się do ograniczania kosztów funkcjonowania obiektów hotelowych. Wnioski: Badania pokazują, że konsorcja hotelowe stanowią szansę dla niezależnych przedsiębiorców w konkurencji z dużymi łańcuchami hotelarskimi.
Źródło:
Economic and Regional Studies; 2016, 09, 1; 33-44
2083-3725
2451-182X
Pojawia się w:
Economic and Regional Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Costs of road transport depending on the type of vehicles
Autorzy:
Jacyna, M.
Wasiak, M.
Powiązania:
https://bibliotekanauki.pl/articles/133909.pdf
Data publikacji:
2015
Wydawca:
Polskie Towarzystwo Naukowe Silników Spalinowych
Tematy:
transport costs
road transport costs
transport costs components
transport costs classification
koszty transportu
elementy kosztów transportu
klasyfikacja kosztów transportu
Opis:
The article presents analysis of the road transport costs with regard to the types of vehicles. Discussed problem is important from the point of view of both the carrier and the company engaged in the organization of transport. The classification of costs in road transport significantly dependent on the types of used vehicle is presented. The factors affecting individual cost components with regard to the vehicles’ value, the permissible total weight, type of engine and fuel are defined. Selected components of the costs are enhanced by original analytic formulas with given examples of their values under fixed parameters of realized transport service. The participation of selected components of costs in total costs of transport and their impact on the costs of transportation are investigated. Considerations are illustrated by numerical example which examined road transport carried out in relation Mszczonów (PL) – Hamburg (DE) by one driver. Examined variants are based on vehicles meeting Euro standard III, IV, V and VI. As it was shown, the most cost-effective variant in discussed transport relation uses vehicles with highest emission standards.
Źródło:
Combustion Engines; 2015, 54, 3; 85-90
2300-9896
2658-1442
Pojawia się w:
Combustion Engines
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The logistic cost analysis in agribusiness - case study of food sector company
Autorzy:
Krakowiak-Bal, A.
Sikora, J.
Powiązania:
https://bibliotekanauki.pl/articles/101606.pdf
Data publikacji:
2016
Wydawca:
Polska Akademia Nauk. Stowarzyszenie Infrastruktura i Ekologia Terenów Wiejskich PAN
Tematy:
logistic costs
agribusiness
food sector
costs by nature
Opis:
The paper aims to determine the level and diversification of logistic costs in an agribusiness enterprise. Applied were selected indicators of logistic costs assessment on an example of a micro enterprise. The logistic costs breakdown by nature was used for this assessment. Proposed assessment indicators are plain and unambiguous to interpret. There was stated that in the presented agribusiness enterprise the value of logistic costs is affected mainly by: remuneration costs (they cover 45% of total logistic costs), costs of external services and costs of materials and energy consumption, in which fuel makes up the highest percentage. The calculated indicators inform that the amount of logistic costs is on a satisfactory level, comparing with food sector trends. The proposed approach simplifies logistic cost analysis. It does not require additional records or accountancy and is possible to apply in practice. Limitation of this method is associated with proper evidence and distinguishing the logistic cost in the overall company costs.
Źródło:
Infrastruktura i Ekologia Terenów Wiejskich; 2016, IV/3; 1535-1545
1732-5587
Pojawia się w:
Infrastruktura i Ekologia Terenów Wiejskich
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Internalization of External Costs in the EU Transport Sector as an Instrument of Rationalization of the Logistics Supply Chains
Autorzy:
Grzelakowski, Andrzej S.
Powiązania:
https://bibliotekanauki.pl/articles/504630.pdf
Data publikacji:
2011
Wydawca:
Międzynarodowa Wyższa Szkoła Logistyki i Transportu
Tematy:
external costs
internalization
social marginal costs
supply chain
logistics operator
transport and inventory costs
Opis:
Aiming at meeting the general EU transport policy objective, the EC has started promoting very actively the sustainable development of the member states transport systems. Putting into effect common framework and methodology for estimating the external costs of transport activities and specifying how external costs can be internalized in all modes of transport, the EC intends to minimize their negative impact on all spheres of human activity. This strategy needs to apply social marginal cost pricing (SMCP) for the use of transport infrastructure. It could, however, induce significant changes on the EU transport markets and subsequently affect the supply networks and logistics supply chains leading to their rationalization in terms of optimizing transport and inventory costs.
Źródło:
Logistics and Transport; 2011, 13, 2; 57-68
1734-2015
Pojawia się w:
Logistics and Transport
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The environmental and social costs of the intermodal transport of semi-trailers by rail
Autorzy:
Merkisz-Guranowska, A.
Czerwinski, J.
Andrzejewski, M.
Daszkiewicz, P.
Powiązania:
https://bibliotekanauki.pl/articles/245971.pdf
Data publikacji:
2017
Wydawca:
Instytut Techniczny Wojsk Lotniczych
Tematy:
railway
intermodal transport
semi-trailer
environmental costs
social costs
Opis:
The dynamic development of transport recorded in recent decades is an important factor in the economic development of the world on the one hand, and on the other hand, it is a significant source of nuisance and environmental problems. The adverse impact of transport can be felt both in the natural environment and in society, where the dynamic development of this sector has enabled significant civilization development, with the effects varying depending on the level of economic development, the degree of advancement and use of the various transport sectors, geographical location (including climate), and also the sensitivity of the elements of the environment. Considering contemporary transport hazards, it is important to prevent them from occurring, and when that is not possible – limiting their impact on the environment and reducing the scale and extent of negative impacts. In the article, the environmental and social nuisance of transport of goods loaded in semitrailers was analysed. The transport of semitrailers using intermodal wagons pulled by the diesel locomotive in accordance with the assumptions adopted in the railway with the maximum length of train composition was taken into account.
Źródło:
Journal of KONES; 2017, 24, 3; 199-201
1231-4005
2354-0133
Pojawia się w:
Journal of KONES
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:
Cost analysis of hydrogen energy generation
Autorzy:
Grab-Rogaliński, K.
Szwaja, S.
Powiązania:
https://bibliotekanauki.pl/articles/247356.pdf
Data publikacji:
2014
Wydawca:
Instytut Techniczny Wojsk Lotniczych
Tematy:
hydrogen
production
costs analysis
Opis:
Relatively high energy costs and the perspective of running out fossil fuel natural resources stimulates scientists and engineers all over the world to concentrate their efforts on inventing new sources of energy. For decades, hydrogen technology is considered as source of renewable energy. Hydrogen can be used both as the energy carrier as far as substrate in the chemical industry. Plans for hydrogen utilization as the fuel applied to automotive engines also is under investigation. Lot of works describing various technologies for hydrogen processing have come into being, the ways of production and storing this substance have also been worked out. The important part in analysis is costs of applying fuels with respect to their impact on natural environment. As found, these costs are usually difficult to be estimated. In this paper, the main directions in development of hydrogen technologies were analysed concerning total costs for hydrogen processing. As concluded, overall costs of the technology for both hydrogen generation and electric power production are significantly higher with respect to costs for energy generation by coal-fired power plants. The hydrogen production costs characterized themselves with the highest share in overall costs at hydrogen economy, and they depend on technology development. It is expected that overall costs of production, transportation and storage of hydrogen should be remarkably reduced in short-medium term future because of development in: photovoltaic technology – that will contribute to reduce hydrogen production costs by electrolysis process. Additionally, it is expected to reduce costs for hydrogen storage.
Źródło:
Journal of KONES; 2014, 21, 3; 121-126
1231-4005
2354-0133
Pojawia się w:
Journal of KONES
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Logistic costs in company
Autorzy:
Zwierzyński, P.
Powiązania:
https://bibliotekanauki.pl/articles/409373.pdf
Data publikacji:
2018
Wydawca:
Politechnika Poznańska. Wydawnictwo Politechniki Poznańskiej
Tematy:
logistic
logistic costs
company
Opis:
Logistic money present an important role in complete money of activity of enterprise. They come forward in every organizational cage of enterprises. The wide cut of presence of money also their correlation bothers their correct determination. In the article the review of literature is presented from an area money of logistic in an enterprise.
Źródło:
Research in Logistics & Production; 2018, 8, 3; 229-236
2083-4942
2083-4950
Pojawia się w:
Research in Logistics & Production
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 1191

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