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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:
Key Performance Indicators in local government in Poland
Autorzy:
Kowalczyk, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/581090.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
Key Performance Indicators
local government units
performance measurement
Opis:
One of the basic accusations against public finance units, including local governments (lg), is the lack of economic efficiency and relations of the expenditures and outcomes. Just like in the case of commercial entities, local governments put more emphasis on the possibility to present the effectiveness of their operations not only by means of financial indicators. The herein study constitutes an attempt to demonstrate the possibilities and benefits of introducing the Key Performance Indicators (KPI) reporting in lg. According to the conducted research it results that the use of KPI in order to report on the achieved outcomes in different fields of activities is fully reasonable in terms of local governments. The elaboration of a set of common KPI for all the units shall facilitate the comparison of the achieved results both in time and space. The article presents a new issue that are the opportunities of using KPI in the Polish local governments in order to prepare reports.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 503; 236-245
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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 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:
THE PROBLEM OF INFORMATIVE USEFULNESS OF RESIDUAL INCOME. RIBV RADAR CONCEPT (Problem informacyjnej sprawności zysku rezydualnego. Koncepcja informacyjnej sprawności zysku rezydualnego. Koncepcja radaru RI(BV)
Autorzy:
Cwynar, Andrzej
Powiązania:
https://bibliotekanauki.pl/articles/599527.pdf
Data publikacji:
2010
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
FIRM VALUE
PERFORMANCE MEASUREMENT AND EVALUATION
RESIDUAL INCOME
Opis:
RIBV is one of possible variants of residual income calculation based on unadjusted book values. Usefulness of residual income should always be evaluated separately from the point of view of its motivational function and informational function. From the first perspective, RIBV is weak goal-congruent (in decisional sense), although more goal-congruent than traditional accounting metrics. Problems implied by weak goal-congruence of RIBV can be solved by utilization of a tool allowing for reduction in managerial myopia (e.g. bonus bank). However, such tools do not resolve the problem of low informative usefulness of RIBV, that was confirmed by the empirical research presented in the article. The problem manifests itself in the fact that RIBV can signal value creation (destruction) when it is not created (destroyed), it can also exhibit value created (destroyed) sums that are not true. Thus, periodic performance measurement, evaluation and compensation system that is to be based on RIBV must include not only a tool resolving problems resulted from low motivational usefulness of the residual income version, but also a tool resolving problems resulted from low informational usefulness of RIBV. Multidimensional evaluation of RIBV performance, utilizing RIBV radar presented in the article, can serve as such tool.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2010, Special Issue; 86-109
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
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:
Wymiary efektywności projektu w świetle multiplikacji perspektyw poznawczych
Dimensions of project performance in view of multiplication of cognitive perspectives
Autorzy:
Łapuńka, Iwona
Marek-Kołodziej, Katarzyna
Pisz, Iwona
Powiązania:
https://bibliotekanauki.pl/articles/1827338.pdf
Data publikacji:
2017
Wydawca:
Politechnika Gdańska
Tematy:
project
effectiveness
efficiency
performance measurement
projekt
skuteczność
sprawność
efektywność
Opis:
The analyzed problem in the paper comes down to finding out how defining performance can affect the measurement of it. It is done in terms of heterogeneous perspectives perception of the project. The performance of project tasks is closely correlated with the concept of the project’s success. The market dimension of performance corresponds to the effectiveness, which is a concept praxeological, and efficiency presents a typically economic approach to evaluation indicators. The paper presents recommended measurement systems of project performance, with particular reference to the three perspectives of project evaluation: (1) as a temporary organization, (2) the product structure or work structure, (3) as a complex activities or a phased process. Construction of a model supporting contemporary paradigms of project success in a classic dual approach category of performance is a postulate of research undertaken by the authors.
Artykuł koncentruje się na problemie poszukiwania odpowiedzi na pytanie badawcze: w jaki sposób definiowanie efektywności może wpływać na jej pomiar w aspekcie niejedno-rodnych perspektyw postrzegania projektu? Efektywność działań podejmowanych w trakcie realizacji projektu jest ściśle skorelowana z pojęciem sukcesu projektu. Za rynkowy wy-miar efektywności odpowiada skuteczność, która jest pojęciem prakseologicznym, natomiast sprawność prezentuje zazwyczaj ekonomiczne ujęcie wskaźników oceny. W pracy przedstawiono rekomendowane systemy pomiaru efektywności w projektach ze szczególnym odniesieniem do trzech perspektyw ewaluacji projektu: 1) jako tymczasowej organizacji; 2) jako struktury produktowej lub struktury podziału pracy; 3) jako złożonego działania lub procesu fazowego. Budowa modelu wspierającego współczesne paradygmaty sukcesu projektu w klasycznym dualnym ujęciu kategorii efektywności jest postulatem prowadzonych badań naukowych i koncepcyjnych rozważań autorek.
Źródło:
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka; 2017, 2, 21; 141-151
2084-6495
Pojawia się w:
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
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:
Problemy zarządzania dokonaniami w grupach kapitałowych
Problem of management performance in capital groups
Autorzy:
Kotłowska, Mariola
Powiązania:
https://bibliotekanauki.pl/articles/588497.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Grupy kapitałowe
Pomiar dokonań
Zarządzanie dokonaniami
Capital groups
Performance management
Performance measurement
Opis:
Artykuł prezentuje problemy związane z pomiarem dokonań w grupach kapitałowych, w podziale na ich typy. Wskazane zostaną przyczyny powstawania wymienionych problemów i skutki, jakie niosą one w zarządzaniu przedsiębiorstwem.
This article presents the most important aspects of measurement and management performance in capital groups taking into account their division into groups. The first part presents the nature and types of groups, further illustrate the characteristics of measuring performance in enterprises. The next section discusses the most important problems of management performance in the division of the difficulties associated with the acquisition of data, identification of indicators and reporting information. In the last section defines the causes of these problems and consequences that they bring in business management.
Źródło:
Studia Ekonomiczne; 2015, 224; 61-72
2083-8611
Pojawia się w:
Studia Ekonomiczne
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:
Pomiar efektywności w małych i średnich przedsiębiorstwach: cechy charakterystyczne i złożoność
Performance measurement in small and medium enterprises - characteristics and compexity
Autorzy:
Gębczyńska, M.
Powiązania:
https://bibliotekanauki.pl/articles/325572.pdf
Data publikacji:
2013
Wydawca:
Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:
pomiar efektywności
MŚP
struktura nośna
performance measurement
SME
supporting structure
Opis:
W artykule uwagę skoncentrowano na pomiarze efektywności w małych i średnich przedsiębiorstwach. Najpierw opisano cechy charakterystyczne pomiaru efektywności w MSP, a następnie scharakteryzowano czynniki wpływające na praktyki pomiaru w tym sektorze. Na koniec zaprezentowano strukturę nośną do projektowania systemów pomiaru efektywności dla małych i średnich przedsiębiorstw.
This paper is focused on the performance measurement in small and medium enterprises. First, the characteristics of performance measurement in SME were described, next factors influence performance practices in this sector were characterized. Finally, the reference framework for designing performance measurement systems for small and medium enterprises was presented.
Źródło:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2013, 63; 157-167
1641-3466
Pojawia się w:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:
Biblioteka Nauki
Artykuł

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