Purpose: The aim of this article is to identify and evaluate the economic benefits for companies that result from the provision of business services provided by a Shared Service Centre. Design/methodology/approach: The study used primary and secondary data. Data were obtained using, among others: descriptive analysis, content analysis, diagnostic survey, cause-effect analysis and qualitative analysis. The study, in the form of in-depth interviews, was conducted in 2021-2022. It was attended by experts with many years of professional experience in managerial and managerial positions. Findings: In the search for new opportunities to improve the efficiency of enterprises, a conceptual framework for an enterprise business model was developed, taking into account Shared Service Centre services. In a turbulent environment, Shared Service Centre services are becoming valuable competitive instruments, especially in terms of their ability to influence a company's financial situation, as confirmed by the experts participating in the study. Research limitations/implications: The article does not undertake a quantitative assessment of the impact of the services provided by Shared Service Centers on the financial situation of the enterprises covered by the study. Due to the confidentiality of the data, the experts participating in the study did not consent to their disclosure. The results of these analyzes encourage further, extended research in this area, including entities publishing financial data. Practical implications: The essence of the services provided by the Shared Service Centre means that they have a significant role to play in the management of the company. Indeed, all categories of Shared Service Centre services are fundamentally oriented towards a greater degree of coordination and flexibility of activities and the reduction of associated costs. Originality/value: The proposed enterprise business model can contribute to the improvement of decision-making tools for cooperation with the Shared Service Centre, in an effort to improve the financial situation of enterprises. This need is triggered by constant cost competition, which prompts companies to create an efficient value chain to build competitive advantage and grow.
Jeszcze w tym roku może zostać zmieniona ustawa o elektromobilności i paliwach alternatywnych (dalej: ustawa EPA). Już pojawiają się zapowiedzi uchylenia wybranych zapisów dotyczących realizacji zadań publicznych przy wykorzystaniu pojazdów nisko- i zeroemisyjnych. Sytuacja finansowa samorządów sprawia, że mają one problemy ze spełnieniem wymogów z tego zakresu, zwłaszcza że wspomniane pojazdy nie tanieją, tak jak wcześniej zakładano.
Purpose: The aim of this article is to identify and assess the diversification of the financial situation of households in the eastern and western regions of Poland. Design/methodology/approach: The article identifies and assesses the diversification of the financial situation of households in the eastern and western regions of Poland. The empirical material used in the article concerns both the whole country and six voivodeships of eastern and western Poland, i.e. Lubelskie, Podkarpackie and Podlaskie as well as Dolnośląskie, Lubuskie and Zachodniopomorskie. The figures come from the Central Statistical Office in Warsaw (Social Cohesion Survey). The empirical material collected and ordered was developed in tabular and graphical form, using comparative analysis. Furthermore, all diagnostic features illustrating the financial situation of households in the eastern and western regions of Poland were scored against the background of the entire country, which is a new approach to the research problem undertaken in the article. Findings: The statistical data confirmed the research hypothesis presented in the article, assuming that households in the western regions of Poland are in a better financial situation than in the eastern regions, although there is variation in this respect between individual voivodeships of these regions. Originality/value: The originality of the work lies in the author's approach to the analysis of the research issues and the assessment of the financial situation of households in the eastern and western regions of Poland against the background of the entire country. The work is addressed primarily to politicians at the central level, as well as to local government officials responsible for the conditions, opportunities and directions of regional socioeconomic development, as well as to other decision makers implementing regional development policy in Poland.
Purpose: The aim of this article was to determine the financial situation of various levels of local government units during the COVID-19 pandemic in comparison to selected periods from previous years. Design/methodology/approach: To achieve the aim, the authors used one of the methods of multidimensional statistical analysis – the TOPSIS technique. The study included the most important indicators of the financial situation of local government units at all levels (voivodeships, poviats and communes). The authors used data from the Polish Ministry of Finance. Findings: According to the study results, the lower the level of local government, the greater the share of current income in total income, current transfers per capita, operating surplus per capita and total liabilities per capita. However, a negative trend was observed as well: the share of investment expenditure in total expenditure decreased at all levels of local government units. Research limitations/implications: An important limitation of the article was the inability to reach the managers of LGUs in order to learn their opinions on the functioning of these entities during the COVID-19 pandemic. Practical implications: A proportional decrease of investment expenditure in the overall expenditure of local government units may lead to deteriorated financial situation of enterprises that were beneficiaries of these orders. Social implications: A smaller proportion of investment expenditure in total expenditure means less investment for the local community (usually infrastructural) and, consequently, slower development of local government units. Originality/value: The originality of the study is based on the fact that it was conducted comprehensively and covered all communes, poviats and voivodships in Poland in 2018-2020.
Purpose: The aim of the article is to identify and assess changes in the financial situation of cities with poviat rights in Poland against the background of the entire country in 2010-2021. Design/methodology/approach: The article identifies and assesses changes in the financial situation of cities with poviat rights in Poland against the background of the entire country in 2010-2021. The empirical material of the article concerns both the entire country and all cities with poviat rights in Poland. The figures come from the Local Data Bank of the Central Statistical Office in Warsaw and concern the years 2010-2021. The collected and ordered empirical material was developed in a descriptive, tabular, and graphical form, using the method of comparative analysis, with comparisons made in time and space. In addition, all diagnostic features illustrating the financial situation of cities with poviat rights in Poland against the background of the entire country for the years 2010-2021 were assessed, which is a new approach to the research problem addressed in the article. Findings: The analysis of statistical data confirmed the research hypothesis, which assumes that cities with poviat rights in Poland are slightly differentiated in terms of their financial situation and its changes over time, while the very fact of the presence of a city, especially a larger one, is an important factor that positively and permanently affects this situation. Originality/value: The originality of the work lies in the author's approach to the analysis of the research issues undertaken. The point assessment of the financial situation of the surveyed local government units against the background of the country was carried out. The work is addressed primarily to local government officials responsible for public local government finances, as well as for the conditions, opportunities and directions of local socio-economic development of cities with poviat rights in Poland.
Purpose: The purpose of the article is to identify and assess the financial situation of rural communes in Poland depending on the activity of their inhabitants in undertaking and developing non-agricultural economic activity. Design/methodology/approach: The financial situation of rural communes in Poland was identified and assessed depending on the activity of their inhabitants in undertaking and developing non-agricultural economic activity. The empirical material of the article applies to both the whole country and all rural communes in Poland. Numerical data come from the Local Data Bank of the Central Statistical Office in Warsaw and concerns 2019-2021. The empirical material collected and ordered was developed in a descriptive, tabular, and graphic form, using the comparative analysis method. Furthermore, a point assessment of all diagnostic characteristics was performed that illustrates the financial situation of rural communes in Poland against the background of the entire country for the years 2019-2021. Findings: The analysis of statistical data has confirmed the research hypothesis, which assumes that the financial situation of rural communes in Poland is related to the activity of their inhabitants in undertaking and developing non-agricultural business activity, with it clearly the best in units with high activity of residents in this area. Originality/value: The originality of the work is the original approach to the analysis of the research issues undertaken. For the use of the research, the article combined and uses an original indicator of residents' activity in the development of non-agricultural economic activity in a given local government unit (commune) against the background of the country and other local government units (communes). In addition, the financial situation of the examined local government units was also assessed in the context of the country. The work is addressed primarily to local government officials responsible for public local government finances, as well as for conditions and possibilities and directions of local socioeconomic development of rural communes in Poland.
Purpose: The aim of the article is to identify and assess the differentiation of the financial situation of communes without cities with poviat status in terms of changes in the number of their inhabitants in the eastern and western regions of Poland. Design/methodology/approach: Identification and evaluation of the diversification of the financial situation of communes without cities with poviat status in terms of changes in the number of their inhabitants in the eastern and western regions of Poland. The empirical material of the article consists of figures from the Local Data Bank of the Central Statistical Office in Warsaw for the years 1995 and 2018-2020. They apply both to the entire country and to all municipalities without cities with poviat rights, located in six voivodships of eastern and western Poland, i.e., Lubelskie, Podkarpackie and Podlaskie as well as Dolnośląskie, Lubuskie and Zachodniopomorskie. The collected and structured empirical material was developed in a descriptive, tabular, and graphic form, using the method of comparative analysis. Additionally, a score was made of all diagnostic features illustrating the financial situation of the analyzed local government units in the eastern and western regions of Poland against the background of the entire country for 2018-2020. Findings: The analysis of statistical data showed that changes in the number of population (inhabitants) constitute essential demographic conditions for the economy and financial situation of municipalities without poviat status in the analyzed regions of Poland. It also confirmed the research hypothesis, which assumes that communes in western regions of Poland are in a better financial situation compared to eastern regions, especially those with an increase in the number of inhabitants. Originality/value: The originality of the work is based on the author's approach to the analysis of the undertaken research issues and making a point evaluation of the financial situation of the examined local government units. The work is addressed primarily to local government officials responsible for local government public finances and the possibilities and directions of local socioeconomic development, as well as to decision-makers who implement regional development policy in Poland.
One of the many factors affecting the economic potential and development of an enterprise are investments. The investment outlays for maintaining or increasing the economic potential decide not only about the development of enterprises, but also their current functioning. While accuracy of investment decisions is very important in investment, so also are the internal conditions that are closely related to the economic condition of the company. The main purpose of the article is to identify the impact of the financial situation and the strength of this impact on investment decisions of enterprises. This has been tested on a sample of over 50 thousand Polish enterprises employing over 9 people that was collected by the CSO's public statistics in Warsaw for the period 1996-2017. The study was conducted using regression and correlation analysis for comparable periods, as well as by taking into account the delay effect, i.e. the impact of the result obtained in year t on investment decisions in year t + 1.
Polski przemysł mleczarski dobrze dostosował się do uwarunkowań rynkowych po akcesji do UE. Procesy modernizacyjne umożliwiły osiągnięcie wymaganych standardów weterynaryjno-higienicznych i dostosowanie produkcji do regulacji rynkowych w UE. Przemiany strukturalne spowodowały wzrost koncentracji zarówno bazy surowcowej, jak i przemysłu mleczarskiego. W rezultacie poprawiła się efektywność gospodarowania i wzrosła wydajność pracy. Przemysł mleczarski jest konkurencyjny na rynkach zewnętrznych, gdyż osiąga duże dodatnie saldo w handlu zagranicznym. Sytuacja finansowa przemysłu jest dobra, ale w znacznym stopniu zależy od koniunktury na światowym rynku, gdyż eksport odgrywa dużą rolę w bilansie rynkowym. Przemiany strukturalne jeszcze trwają, gdyż struktura polskiego mleczarstwa jest nadal bardzo rozdrobniona w porównaniu z głównymi konkurentami z UE.
EN
After the accession to the EU Polish dairy industry has successfully adjusted to market conditions. Conducted modernization processed allowed for an achievement of required veterinary and hygiene standards and adapt production to market regulations in the EU. Undergoing structural changes resulted in growing concentration of both raw material basis and dairy industry. Such changes triggered an improvement in efficiency of production and labour productivity. The dairy industry has been competitive on foreign markets which is confirmed by surplus in foreign trade. The financial situation of the industry is comfortable but highly reliable upon global markets, as exports account for a considerable share of output. Since the Polish dairy sector structure is still very fragmented as compared with major EU competitors, structural changes cannot be considered as completed.
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Uruchomiony w kwietniu 2016 roku program Rodzina 500 Plus znacznie zmniejsza skalę niekorzystnego społecznie i ekonomicznie zjawiska tj. dotychczasowej najniższej dochodowości w rodzinach wielodzietnych. Kolejnym kluczowym programem społecznej polityki rodzinnej w Polsce uruchomionym w grudniu 2016 roku jest program Mieszkanie Plus. Program ten także powinien analogicznie pozytywnie wpłynąć w zakresie zmniejszenia rozwarstwienia społecznego w zakresie sytuacji mieszkaniowej. Głównym celem programu Mieszkanie Plus jest znaczące zwiększenie dostępności mieszkań w Polsce, a szczególnie tanich mieszkań czynszowych z możliwością wykupienia własności. Konsekwencją rozwinięcia tego programu na większą skalę w kolejnych latach będzie zaoferowanie takich mieszkań przede wszystkim dla rodzin, które do tej pory nie miały możliwości wynajmu i zakupu mieszkań ze względu na niskie dochody i brak zdolności kredytowej. Jeżeli przyjęty przez rząd plan rozwinięcia w kolejnych latach programu Mieszkanie Plus zostanie zrealizowany to do 2030 roku poziom dostępności mieszkań dla obywateli w Polsce osiągnie poziom zbliżony do średniej w Unii Europejskiej.
EN
Launched in April 2016, the 500 Plus family program significantly reduces the scale of socially and economically disadvantageous phenomena, i.e. the current lowest rates in families of man y. Another key program of social family policy in Poland launched in December 2016 is the Apartment Plus program. This program should also have a positive impact on the reduction of social degradation in the housing situation. The main objective of the Apartment Plus program is a significant increase in the availability of housing in Poland, especially low-cost housing with the possibility of buying out properties. The consequence of the development of this program on a larger scale in the coming years will be to offer such housing primarily to families who have so far been unable to rent and purchase housing due to their low incomes and lack of creditworthiness . lf a government-approved development plan for the subsequent years of the Apartment Plus program will be implemented by 2030, the level of housing availability for citizens in Poland will reach a level close to the average in the European Union.
In this article, the problems of the accounting of contract revenues and expenses, which are the main elements of any building organization, shall be examined. A range of issues appear when reporting these revenues and expenses, the most important of which, are the identification of the contract revenues and expenses composition, the recognition and evaluation of the contract revenues and expenses, the documentation and record keeping of the revenues and expenses in special accounts, the information presentation of the contract revenues and expenses in the financial statements.
PL
W artykule przeprowadzono analizę problemów związanych z rozliczaniem przychodów i kosztów umów. Badaniu poddano umowy zawierane w przedsiębiorstwach budowlanych. Przedmiotem badania były zagadnienia dotyczące zagadnień związanych z: ewidencjonowaniem przychodów i kosztów, identyfikacją przychodów kontraktowych i kompozycji wydatków, rozpoznawaniem i oceną przychodów i kosztów umów, dokumentacji oraz prowadzeniem ewidencji przychodów i kosztów w systemie kont, a także prezentacją informacji w sprawozdaniu finansowym.
W ostatnich miesiącach nastąpiło kolejne spowolnienie rozwoju polskiego przemysłu spożywczego, spowodowane głównie słabnącym popytem krajowym. Wpływ tego czynnika osłabia wciąż rosnący eksport żywności i napojów, Co skutkuje utrzymaniem niewielkiego wzrostu produkcji tego sektora. Następuje także niewielkie osłabienie wciąż dużej aktywności inwestycyjnej firm spożywczych. Mimo wysokich cen surowców, wyniki finansowe przemysłu są zbliżone do osiąganych w ostatnich latach, a stan finansowy firm jest bezpieczny. Dotyczy to większości branż, choć ich aktywność produkcyjna i inwestycyjna oraz wyniki i stan finansowy są bardziej zróżnicowane.
EN
During the recent months, there has been a further slowdown in development of the Polish food industry, mainly due to weakening domestic demand. The influence of this factor reduces the growing exports of food and beverages, thereby maintaining low production increase in this sector. Also, a slight weakening of still high investment activity of food companies is recorded. Despite high raw material prices, industry financial results are similar to those achieved in the recent years, and the financial condition of the companies is safe. This applies to most industries, although their production and investment activity and the results and financial condition are more differentiated.
Uniwersytet Technologiczno-Humanistyczny w Radomiu, Wydział Ekonomiczny W artykule przedstawiono wyniki badań sytuacji finansowej i ekonomicznej przedsiębiorstw autobusowych realizujących przewozy pozamiejskie. Zaprezentowano wyniki takiej oceny w przedsiębiorstwach komunikacji miejskiej. W jej badaniu wykorzystano roczne sprawozdania finansowe składane do KRS przez przedsiębiorstwa komunikacji miejskiej, funkcjonujące w formie spółek kapitałowych. Prezentowane wyniki opracowano na podstawie bilansów 48 spółek oraz rachunków zysków i strat w wariancie porównawczym 43 spółek.
Przy zmieniających się warunkach rynkowych zdecydowana większość podmiotów gospodarczych dokonuje zmian w swojej strukturze majątkowo–kapitałowej oraz zmienia się ich kondycja finansowa. W latach 2006–2011 uwarunkowania rynkowe podlegały bardzo istotnym zmianom ze względu na kryzys gospodarczy i jego poszczególne fazy. Z naukowego punktu widzenia interesującą rzeczą jest odpowiedź na pytanie, jakie zmiany zaszły w powyższych obszarach na skutek istotnej zmiany tych uwarunkowań. Na tak postawione pytanie odpowiada niniejszy artykuł, przy czym dziedzinę analizy ograniczono do spółek giełdowych branży energetycznej w Polsce. Jego celem jest analiza i ocena sytuacji finansowej spółek tworzących portfel indeksu WIG-ENERGIA w powyższym okresie ze względu na fakt, iż w latach 2006-2011 nastąpił zarówno intensywny wzrost gospodarczy, załamanie na skutek kryzysu finansowego oraz powolne wychodzenie gospodarki na ścieżkę wzrostu po kryzysie i ponowne spowolnienie tego wzrostu.
EN
In changing market conditions an overwhelming majority of business entities introduces changes in their asset and capital structure, their financial standing also changes. In the years 2006-2011 market conditions were subject to significant changes due to the economic crisis at its subsequent stages. From a scientific point of view it would be interesting to give an answer to the question what changes occurred in the foregoing areas in effect of a substantial change of these conditions. This article gives an answer to the question as phrased above. However, the analysis domain has been limited to stock exchange energy industry companies in Poland. Its objective is to analyze changes in the financial standing of WIG-ENERGY index portfolio companies in the foregoing period of time as in the years 2006-2011 we could observe an intensive economic growth, a collapse through the financial crisis to be next followed by pursuing slowly the post-crisis path to growth and the growth slowdown again. This article is a follow up to the article published in No 6/2011 in which changes in asset and capital structure of the forgoing companies were analyzed.
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In the article there is characterised a second stage of conducted researches, whose main aim was to determine a discriminatory function which enables forecasting financial situation of companies in the Lubuskie Voivodeship. The aim of the article is to present a process of model construction with one year or two years in advance proceeding the bankruptcy declaration as well as to examine these models on the basis of these trials. Calculations were done with the use of the R. statistical program which enables a possibility of designing bankruptcy forecasting models in an easy and simple way. What is more, there was used an EXCEL spreadsheet.
PL
W artykule scharakteryzowano drugi etap przeprowadzonych badań, których głównym celem jest wyznaczenie postaci funkcji dyskryminacyjnej, umożliwiającej prognozowanie sytuacji finansowej przedsiębiorstw w województwie lubuskim. Celem artykułu jest przedstawienie procesu budowy modelu z rocznym i dwuletnim wyprzedzeniem upadłości oraz testowania tych modeli na podstawie prób testowych. Obliczenia wykonano za pomocą programu statystycznego R, który daje możliwość projektowania modeli prognozowania upadłości w sposób łatwy i szybki. Dodatkowo posłużono się arkuszem kalkulacyjnym EXCEL.
16
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In the articIe there is characterised a first stage of conducted researches, whose main aim was to determine a discriminatory function which enables forecasting financial situation of companies in the Lubuskie Voivodeship. Calculations were done with the use of the R. statistical program which enables a possibility of designing bankruptcy forecasting models in an easy and simple way. What is more, there was used an EXCEL spreadsheet.
PL
W artykule scharakteryzowano pierwszy etap przeprowadzonych badań, których głównym celem jest wyznaczenie postaci funkcji dyskryminacyjnej, umożliwiającej prognozowanie sytuacji finansowej przedsiębiorstw w województwie lubuskim. Obliczenia wykonano za pomocą programu statystycznego R, który daje możliwość projektowania modeli prognozowania upadłości w sposób łatwy i szybki. Dodatkowo posłużono się arkuszem kalkulacyjnym EXCEL.
W latach 90. dynamicznie wzrastała produkcja i przetwórstwo indyków. Zwiększyło się spożycie mięsa indyczego. Przy silnej koncentracji produkcji żywca pojawił się nowy ośrodek chowu indyków. Mimo rozwoju eksportu saldo obrotów mięsem i przetworami z indyków jest nadal ujemne. Sytuacja finansowa przedsiębiorstw zajmujących się ubojami i przetwórstwem indyków jest lepsza od przeciętnej w branży drobiarskiej.
EN
In the nineties production and processing of turkeys increased very rapidly. Consumption of turkey meat grew as well. Despite strong concentration of the live birds production a new centre has appeared. In spite of exports development the trade balance of turkey mea t and processed products is still negative. The financial situation of the turkey slaughterhouses and processing plants is better than average in the poultry branch.
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