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    Wyświetlanie 1-7 z 7
    Tytuł:
    Wykorzystanie rachunku kosztów standardowych w optymalizacji strategii remontowych urządzeń
    The Use of Standard Costs Calculation in the Optimizing of Machine Repair Strategies
    Autorzy:
    Dąbrowska-Kauf, G.
    Powiązania:
    https://bibliotekanauki.pl/articles/360664.pdf
    Data publikacji:
    2005
    Wydawca:
    Akademia Morska w Szczecinie. Wydawnictwo AMSz
    Tematy:
    OMiUO 2005
    remont
    urządzenie
    koszty standardowe
    rachunek
    repair
    machine
    standard costs
    calculation
    Opis:
    Bardzo istotnym problemem w przedsiębiorstwach jest optymalizacja działalności remontowej urządzeń, która z jednej strony generuje koszty, a z drugiej zapewnia uzyskanie przychodów. W artykule przedstawiono model rachunku kosztów standardowych przydatny w zarządzaniu działalnością remontową urządzeń.
    The optimizing of repairs is the essential task in companies because, on the one hand they generate costs, but assure stable income on the other hand. This article shows a model of standard costs calculation useful in the management of machine repairs.
    Źródło:
    Zeszyty Naukowe Akademii Morskiej w Szczecinie; 2005, 5 (77); 203-214
    1733-8670
    2392-0378
    Pojawia się w:
    Zeszyty Naukowe Akademii Morskiej w Szczecinie
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Can standardisation of the unit costs of wood extraction be applied in the financial system of the State Forests?
    Autorzy:
    Kocel, Janusz
    Jodłowski, Krzysztof
    Powiązania:
    https://bibliotekanauki.pl/articles/2040915.pdf
    Data publikacji:
    2021
    Wydawca:
    Instytut Badawczy Leśnictwa
    Tematy:
    wood extraction
    standard costs
    forest districts grouping method
    the State Forests’ financial system
    Opis:
    The paper presents a method for grouping forest districts that are characterised by similar natural and forest conditions and the results of standardisation of wood extraction costs for forest districts and regional directorates of the State Forests. The adopted standard costs referred to the costs which determine the reasonable level of costs necessary to perform a specific management task in the given natural, forest and economic conditions of forest districts. Forest districts were grouped based on the forest habitat types and the land diversity index (Wtri), which were determined with statistical methods to be the factors that shape wood extraction costs. In order to determine the standard unit costs of wood extraction, source materials for the year 2017 have been used, which had been obtained from the State Forests Information System for all forest districts in the country. The method of standardising wood extraction unit costs on the basis of forest district groups with similar natural and forest conditions was reduced in 2017 to the designation of eight uniform forest district groups in terms of forest habitat type structure and Wtri index. Standard unit costs of wood extraction, determined on the basis of the methodology presented in the paper, should be used in the State Forests’ financial system.
    Źródło:
    Folia Forestalia Polonica. Series A . Forestry; 2021, 63, 4; 317-329
    0071-6677
    Pojawia się w:
    Folia Forestalia Polonica. Series A . Forestry
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Metoda standaryzacji kosztów jednostkowych ścinki i wyrobu sortymentów
    Method of standardizing of unit costs of felling and production of wood assortments
    Autorzy:
    Kocel, J.
    Powiązania:
    https://bibliotekanauki.pl/articles/978876.pdf
    Data publikacji:
    2020
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    standard costs
    felling and production of wood assortments
    grouping method for forest districts
    financial
    system of the state forests
    Opis:
    The paper presents the standardization of felling and production of assortments costs by the method of grouping forest districts with similar natural conditions. The standard costs were compared with the incurred (actual) and planned costs, and the method of determining the standard unit costs of felling and production of assortments was assessed in terms of its use in the State Forests National Forest Holding financial system. Source materials for 2017 were obtained from the databases of the State Forests Information System for all forest districts and used to develop standard unit costs. The method of costs standardization determined 12 uniform groups of forest districts in terms of the structure of harvested timber assortments and the share of dominant tree species in the total area of forest districts. Then for each group 5% of outlying values were excluded based on mean and standard deviation. Next, average value for such truncated number of cases was calculated and defined as the standard costs. Pearson linear correlation was used to examine the relationship between actual, planned and standard unit costs. We found significant relationship between the investigated types of costs. The significant relationship was found also among weighted averages of actual, planned and standard unit costs calculated for regional directorates of the State Forests. No significant differences was observed between average unit costs not reflected in the financial practice of the State Forests. Slight differences in analysed costs constitute significant cost values on the scale of the whole company as felling and production of assortments consists of many tasks. The presented method of forest districts grouping should be used to standardize unit costs of felling and assortments production, which would be helpful in financial planning at the various levels of the management in the State Forests. Values omitted in the presented method require additional analyzes. Separate assessment is also required for the factors (justified or unreasonable) causing deviations in forest districts obtaining actual costs departing from the costs of other forest districts included in the same assortment and species group.
    Źródło:
    Sylwan; 2020, 164, 09; 736-746
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Określanie standardowych kosztów jednostkowych wybranych prac z zakresu hodowli lasu
    Determination of standard unit costs of selected works from the silviculture
    Autorzy:
    Kocel, J.
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/979003.pdf
    Data publikacji:
    2020
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    hodowla lasu
    prace hodowlane
    odnowienia lasu
    zalesianie
    koszty jednostkowe
    standaryzacja
    leśnictwo
    prace pielęgnacyjne
    standard costs
    silviculture
    grouping method
    ‘technological' method
    financial system of the state forests
    Opis:
    The article presents the standardization of costs of silviculture treatments (reforestation and afforestation, corrections and overplanting, forest tending) with the method of grouping forest districts with similar natural conditions and the ‘technological’ method. The standard costs were compared with the real costs, and the applied methods were assessed in terms of their suitability for the State Forests financial system. Source materials were obtained for 2017 from the databases of the State Forests Information System. The base for determination of the value of the average monthly gross remuneration by poviats for forest districts and regional directorates of the State Forests for 2017 was information obtained from the Local Data Bank of the Statistics Poland and announcements of the President of the Statistics Poland on average remuneration in the national economy. The standardization method of unit costs in silviculture based on groups of forest districts with similar natural conditions boiled down to determining 12 uniform groups of forest districts in terms of the structure of forest habitat types. The ‘technological’ method consisted in building technological models of works in silviculture using the labor−consumption catalogues in force in the State Forests. The relationship between the developed standard costs and the weighted average real costs was calculated using the Spearman correlation. It achieved lower values for all analyzed treatment groups compared to the dependencies related to cost standardization using the ‘technological’ method. Comparison of deviations of reforestation and afforestation as well as corrections and overplanting calculated by two methods with real costs determined in regional directorates of the State Forests using the Wilcoxon test allowed to indicate regional directorates, in which underestimation of standard costs concerned both analyzed methods occurred. Forest districts included in these directorates should be subjected to careful analysis. To standardize unit costs of reforestation and afforestation, as well as corrections and overplanting, it is proposed to use the method of determining standard unit costs on the basis of groups of forest districts with similar natural conditions. The ‘technological’ method should be used to standardize unit costs of forest tending. However, one should take into account the overestimation of standard costs in comparison with the actual unit costs of this group of activities, especially in forest districts with high competition on the forest services market.
    Źródło:
    Sylwan; 2020, 164, 03; 196-205
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ocena wdrażania standardu rachunku kosztów w szpitalach
    Assessment of the Implementation of the Cost Account Standard in Hospitals
    Autorzy:
    Orliński, Ryszard
    Powiązania:
    https://bibliotekanauki.pl/articles/2117483.pdf
    Data publikacji:
    2022
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    koszty
    rachunek kosztów
    standard rachunku kosztów
    szpital
    costs
    cost accounting
    cost accounting standard
    hospital
    Opis:
    Próby wprowadzenia rozporządzeń dotyczących rachunku kosztów w szpitalach były podejmowane już kilka razy. Ostatnio wprowadzone rozporządzenie (z dnia 26 października 2020 r., Dz.U. z 2020 r., poz. 2045) zawiera zalecenia dotyczące standardu rachunku kosztów (SRK) u świadczeniodawców. Pospiesznie przygotowane i wprowadzone rozporządzenie miało na celu umożliwienie porównywalności danych o kosztach udzielonych świadczeń pomiędzy szpitalami oraz ocenę ich jakości. Miało też dać możliwość porównywania efektów stosowanych procedur terapeutycznych i podniesienia jakości zarządzania w podmiotach leczniczych. Przeprowadzone badania dotyczące stopnia zaawansowania wdrażania SRK w szpitalach wskazują na złe przygotowanie szpitali do wdrożeń i zawierają wiele krytycznych opinii o funkcjonalności i możliwościach wykorzystania SRK w zarządzaniu szpitalami.
    Attempts to introduce regulations on cost accounting in hospitals have been made several times. The recently introduced regulation (of October 26, 2020, Journal of Laws of 2020, item 2045) contains recommendations regarding the cost accounting standard (CAS) for service providers. The hastily prepared and introduced regulation was aimed at enabling comparability of data on the costs of services provided between hospitals and the assessment of their quality. It was also about the possibility of comparing the effects of applied therapeutic procedures and increasing the quality of management in medical entities. The conducted studies on the advancement of the implementation of KDS in hospitals indicate that hospitals are poorly prepared for implementation and contain many critical opinions about the functionality and possibilities of using KDS in hospital management.
    Źródło:
    Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2022, 66, 3; 95-106
    1899-3192
    Pojawia się w:
    Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ewolucja poziomu i struktury kosztów utrzymania mieszkań na przykładzie Polski
    Evolution of Level and Structure of Housing Costs (on the Example of Poland)
    Autorzy:
    Górska, Anna
    Powiązania:
    https://bibliotekanauki.pl/articles/586137.pdf
    Data publikacji:
    2013
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Koszty eksploatacji mieszkań
    Koszty utrzymania
    Mieszkania
    Standard mieszkaniowy
    Cost of living
    Dwellings
    Housing standard
    Operating costs of housing
    Opis:
    Having a place to live is one of the most important human needs. Nowadays, we are observing changes in family model and housing standard, which determine the size of households' expenditure on living conditions. More and more often people spend most of their incomes on maintaining their dwellings. The aim of the article is to present how the housing standard was changing in Poland over the years and how it influenced the volume of households' housing expenditure depending on job career and household size in Poland. Furthermore, the author presents a comparison of housing costs in Poland and other countries.
    Źródło:
    Studia Ekonomiczne; 2013, 155; 300-313
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Система регулювання трудової діяльності науково-педагогічних працівників вищих навчальних закладів України в умовах обмеженого фінансування
    Autorzy:
    Новіков, В.М.
    Ломоносов, А.В.
    Ломоносова, О. Е.
    Powiązania:
    https://bibliotekanauki.pl/articles/2151143.pdf
    Data publikacji:
    2017
    Wydawca:
    Instytut Studiów Międzynarodowych i Edukacji Humanum
    Tematy:
    higher educational institutions
    academic staff
    the regulation of workload
    reserves of reducing the number of the academic staff positions
    academic staff labor costs
    university costs
    the labor intensity of teaching
    the standard number of students per one full-time academic staff position
    Opis:
    The necessity of establishing the academic staff workload regulation system at higher educational institutions of Ukraine, which is particularly relevant in conditions of limited funding for higher education has been shown. The system structure and the characteristics of its basic components have been given. This system is sufficient to create a powerful information base for the preparation and management decision making concerning the planning and organization of educational process, as well as to analyze and assess the impact of management decisions on the value of academic staff labor costs and university costs as a whole.
    Źródło:
    Prosopon. Europejskie Studia Społeczno-Humanistyczne; 2017, 3(20); 119-134
    1730-0266
    Pojawia się w:
    Prosopon. Europejskie Studia Społeczno-Humanistyczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-7 z 7

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