Analiza i ocena działań w zarządzaniu przedsiębiorstwem

• Autorzy: Joanna Zuchewicz

Warianty tytułu

Analysis and evaluation of activities in the management of an enterprise

• Języki publikacji: PL

Abstrakty

Przedstawiono analizę i ocenę działań w zarządzaniu strategicznym i operacyjnym. Stwierdzono, że ocena działań ma pozytywny wpływ na podejmowanie decyzji zarówno operacyjnych, jak i strategicznych.

EN

Information about activities, selected in an enterprise according to the idea and principles off operational costs accounting, is used for initiating and supporting activities, which increase the company efficiency. Managers are not always aware of all existing possibilities of cost reductions or how to increase the efficiency of carried out activities and processes. This possibility is provided as the result of an analysis and evaluation of specific activities, defined in given companies. In evaluating detailed activities, it is essential to focus on few basic issues referring to: economic processes and activities, outcome off analysed activities, users or clients off the performed activity, cost-generating factors resulting in the increase of operation costs, as well as the measures of activity efficiency. On the other hand, the classification of activities into: key and essential ones, these which create or do not create value, basic and secondary, as well as costs spent on the objects and maintaining the organisation, works to an advantage in managing the processes by identifying combined activities, regardless of the fact, where exactly in the company they are carried out. At the level of operational management the need arises for detailed information about performed activities, their costs or the cost of processes, while at the level of strategic management it is necessary to calculate the total costs of all similar activities. (original abstract)

Słowa kluczowe

PL

Zarządzanie przedsiębiorstwem; Ocena działalności przedsiębiorstwa; Zarządzanie strategiczne; Zarządzanie operacyjne

EN

Enterprise management; Performance evaluation of enterprises; Strategic management; Operations management

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu. Zarządzanie i Marketing
• Rocznik: 2003
• Tom: 25
• Numer: nr 978 Aspekty makro- i mikroekonomiczne
• Strony: 168-175

Twórcy

autor

Joanna Zuchewicz

Bibliografia

• Cokins G.: Activity-Based Cost Management. Making it Work. A Manager's Guide to Implementing and Sustaining an Effective ABC System. McGraw-Hill: 1996.
• Jaruga A., Nowak W.A., Szychta A.: Rachunkowość zarządcza. Koncepcje i zastosowania. Łódź: Absolwent 1999.
• Kaplan R.S., Cooper R.: Zarządzanie kosztami i efektywnością. Kraków: Dom Wydawniczy ABC, Oficyna Ekonomiczna 2000.
• Miller J.A.: Zarządzanie kosztami działań. Warszawa: WIG-Press 2000.
• The CAM-I: Glossary of Activity-Based Management. Version 1.2. 1992, R-91.
• Turney P.B.B.: Second-Generation Architecture. "Handbook of Cost" 1993.