Temat: Decision-making centers - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Transfer Pricing Optimization in Complex Capital Structures
Autorzy:: Kozłowska-Makóś, Danuta
Powiązania:: https://bibliotekanauki.pl/articles/522413.pdf
Data publikacji:: 2014
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Transfer pieniądza
Grupy kapitałowe
Ośrodki decyzyjne
Capital groups
Decision-making centers
Transfer pricing
Opis:: Complex capital structures are a particular organizational form of business entities in a developed market economy. An important element of their internal financial links are transfer prices. Transfer pricing policy affects in different ways the transactions made between related parties, and varies depending on the decisional discretion of individual responsibility centers. Managers of decision- -making centers aim at determining such a transfer price which will enable them to achieve own benefits, which often leads to conflict of interests and individual aims with aims of whole complex capital structure. This article is an attempt to assess methods and principles of setting optimal transfer pricing from the viewpoint of internal decision-making centers’ aims as well as whole complex capital structure with the assessment of its efficiency impact.
Źródło:: Journal of Economics and Management; 2014, 18; 74-89
1732-1948
Pojawia się w:: Journal of Economics and Management
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Modeling the designs in terms of logistics service center placement: a case study
Autorzy:: Stopka, Ondrej
Droździel, Paweł
L'upták, Vladimir
Powiązania:: https://bibliotekanauki.pl/articles/2176193.pdf
Data publikacji:: 2022
Wydawca:: Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:: multi-criteria decision making
logistic service centers
facility location
AHP
TOPSIS
wielokryterialne podejmowanie decyzji
centrum obsługi logistycznej
lokalizacja obiektu
Opis:: Suggesting the proper location for logistics facility can be considered as a decision making problem, wherein the final solution/decision is affected by multiple external or even internal circumstances. In order to address the decision making issues, various multi-criteria decision making (MCDM) techniques may be implemented; and hence, they can be applied even when making a decision about an adequate logistics service center (LSC) placement in an examined territory (i.e., national logistics network of the selected territory), which is an aim of this manuscript. Following the statements above, as for the individual instruments of MCDM to be implemented in terms of the crucial objective of this research, the definite decision making process will be carried out by applying the Analytic Hierarchy Process (AHP) followed by the Technique for Order Preference by Similarity to the Ideal Solution (TOPSIS), on the basis of criteria weights defined by the Saaty pairwise comparison method. The methods used appear to be ideal instruments towards decision making on the most suit-able location which is represented by the region in our case. Subsequently, these will be ordered from the most preferred to least one by using a preference ranking. As a result of the application of AHP and TOPSIS approaches, based on the conducted calculations in regard to decision making on identifying the proper LSC location out of eight selected regions, one specific region will be defined as the most suitable (so-called compromise) scenario. Individual tools allow for reducing the number of assigned criteria that are taken into account in searching process for individual solutions. In order to objectify the entire decision making procedure, ten topic-involved experts having practical experience with a subject of logistics object allocation will be asked to participate in the process. Preferences differ from one decision maker (expert) to another; hence, the outcome depends on who is making decisions and what their goals and preferences are.
Źródło:: Archives of Transport; 2022, 64, 4; 59--71
0866-9546
2300-8830
Pojawia się w:: Archives of Transport
Dostawca treści:: Biblioteka Nauki

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