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EN
The study examines what effects various interest rates have on the price level and nominal prices in an open (primarily small) economy with free flows of capital. A closed economy calls for a distinction only between nominal and real rates of interest, but in an open economy, questions of interest-rate parity have to be considered as well. It is necessary to clarify the factors behind the real interest rate important for price-level pass-through and for the scale of risk premium. Analysis of interest-rate effects begins with the mechanism whereby the interest rate influences the cost of fixed assets (explicit or implicit rents). Secondly, the mechanism behind the relation of export-sector production decisions and domestic interest rates is examined. It emerges that decisions of the export sector are independent of domestic interest rates. Thirdly, certain types of pricing behaviour are studied. It is shown that a rise in the interest rate that does not alter the present exchange rate is a price-raising factor for the importing country. It can be assumed that if the interest rate has a demand effect in a closed economy, this will presumably be much weaker in a small open economy.
EN
Activities of economic entity are realized in the system of choosing the ideal ratio between control and risk, that is typical for growth process. The necessity of choice comes out when an enterprise, while functioning, cannot maximize the processes of control and growth, as the given approaches involve different expenses of economic entity. Consequently, to improve economic efficiency an enterprise has to apply cost management algorithm, based on the use of different tools and methods. Under “control” strategy conditions it was suggested to apply methods focused on more complete accounting and cost minimizing (method of direct accounting, standard method etc); under risk strategy to apply methods, intended to maximize income (not full cost accounting etc).
3
Content available remote Zastosowanie rachunku marginalnego w zarzadzaniu przedsiebiorstwem spoldzielczym
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EN
In the market economy the basic subject is a private enterprise dealing with the production of goods and services in order to maximize profit. The neoclassical microeconomics focuses on examining only these enterprises on the market, which strive to maximize profit within certain limitations in a rational way. Acc. to the act of September 1982 on the co-operative law (The Journal of Laws 1982, no 30, pos. 2010), a cooperative company belongs to a group of private enterprises. However, it is called a non-profit enterprise. Nevertheless, cooperative companies on the market are seldom confronted with capital companies. In the market economy it is a rare situation for a company not to be threatened by competition. And even if such a situation does happen, it is always connected with limited demand. Thus the following question may be asked: can a co-operative company, if it wants to become rational, utilize the marginalization theory in order to determine its general balance? The author is trying to answer this question in her article, selecting an agricultural supply co-operative for her analysis. Using the graphical method, she determines various types of optimums, at the same time stating what importance it has for the members and what position the co-perative holds on the market. In the conclusion she emphasizes that the difficulties with applying the marginalization theory in the co-operative companies are brought about by the way decisions are taken and these subjects are managed, and may be the reason why many of these enterprises are closed down.
EN
In article principles on which construction of effective institute of bankruptcy should be based are formulated. Lacks of the Russian system of regulation of an inconsistency are defined. The series of measures on its modernization, called to provide minimization of social and economic costs in an insolvency situation is offered.
5
Content available Rachunek kosztow dzialan – nowe spojrzenie
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EN
The Activity Based Costing is a modern costing system and decision support instrument most commonly used in practice. Its innovativeness consists in setting new directions for development of management accounting, so far, predominated by traditional cost accounting. The main premises behind the Activity Based Costing is focus on activity as the cost generating factor. Costs only reflect the performed activities. This means that costs are not generated by the products, but by activities necessary to produce them. Activities define the size of resources used and thereby the costs of the resources used by the cost objects (e.g. products). Measurement of the size of the used and unused production capacity and management thereof constitutes the central point of the Activity Based Costing. Thus the ABC concept identifies and establishes the size of waste of resources in enterprises and, on that basis, it can be considered as a stock management concept. The ABC enables to control individual activities and plan their size thereby ensuring better cost management in the long-term perspective.
EN
The paper presents a method for estimating the costs of own factors of production on the example of selected holdings keeping their accounts within the framework of the Polish FADN. The starting point for developing the method was provided by the solution applied by the employees of the European Commission. The main assumption underlying these solutions is that the costs of own factors of production are estimated on the basis of the costs incurred by farmers when engaging third-party factors of production (the costs of external factors). The introduction of modifications was preceded by a statistical analysis of factors causing differences in employee remunerations and rents for leased land. The results of the statistical analysis revealed that the cost of unpaid work performed by a farmer's family members should be estimated on the basis of the average remuneration per one AWU in agricultural holdings in a given FADN region and a given economic size class (ES6), the cost of own land - on the basis of the average rent for leased land paid by holdings leasing additional agricultural land in a given FADN region and a given economic class size (ES6), and the cost of a holding's assets - as the value of interests that could be obtained by investing the sum equivalent to the farmer's own capital in long-term security papers. The calculation proposed can also be used for determining two categories of economic surpluses: profit from the agricultural holding and profit of the entrepreneur.
EN
The article contains description of environmental conflict as a key contradiction of socio-economic development of economic systems and risk factor in the formation preconditions “green” economy. Determined definitional basis of environmental conflict, developed his classification. Based on the nature and characteristics of the conflict, proposed organizational and economic and legal mechanisms for the resolution of environmental conflict for the transition to sustainable development and foundation “green” economy.
EN
The article is devoted to the theoretical and methodological positions of the development of the main provisions of the Management techniques of yearly costs for operational maintenance of motorways of the general use by examining the specificity and generalization of the main functions of cost’s management road enterprises. A scheme of the algorithm implementation of the defined Management techniques has been suggested in the context of analyzing the costs of road enterprises according to the cost classification recommended by Ministry of Regional Development, Construction and Housing and Communal Services of Ukraine. The algorithm structure of the cycle methodologies for PDCA («Plan-Do-Сheck-Act») has been highlighted individually, within which proposed development of three management models, depending on the characteristic the classification costs as an object of management: a model of cost management the modification of averaged standards provided cost classification of operational maintenance to items of calculation; decomposing-model management on condition classification of costs the elements, that is used the effectiveness of costs of the operational maintenance.
EN
The profitability of milk production is determined by the production volume on a farm, pricing, and incurred costs. The production volume directly corresponds to the milk-yield level of cows and herd size. These factors are characterised by a positive interrelation. The study reveals that an increase in the milk yield of cows stimulates income growth and, despite the higher costs of animal upkeep, it is connected with a more efficient usage of the workforce. Higher costs stem primarily from the introduction of highly-productive (genetically potent) specimens into the herd, and higher production intensity. The study revealed that the improvement in the milk yield of cows was related to a considerably larger proportion of purchased concentrate feeds in the animals’ feed ration, with a marked predomination of concentrates and compound feeds. In bulk feed, on the other hand, the highest proportion comprised silage and hay silage. Such feed facilitated an improvement in cow milk yield and also had a positive impact on milk production profitability. The growing volume of milk produced on a farm was accompanied by an increase in its price. As a consequence, the economic performance of milk production in holdings comprising fairly large herds of cows (around 30 cows) of high milk yield (approximately 7000 litres) was significantly more favourable than that of holdings with smaller herds and lower milk yield.
EN
The paper critically analyzes the main approaches to remuneration (in the context of world and national experience and practice) investigated the minimum wage, their correlation with subsistence and household consumer basket. Based on the global and national experience different approaches to software productivity and corresponding systems of remuneration, defined dependence (correlation) between productivity and wages.
EN
The formation preconditions of ecological risks management mechanism at the microlevel have been analyzed in the article. The structural scheme of management process is developed by such risks. The problems are analyzed and perspective directions construction of effective ecological risks management system at the enterprises are defined.
EN
Explores the possible economic consequences of modern Ukrainian-Russian conflict, which can carry the country initiated it and annexed the territory of Ukraine, i.e. Russia. As such, they are considered social and economic costs to prepare for possible combat operations, indoctrination of the population, as well as transaction costs of violent change of the ownership of the peninsula. Considerable attention is paid to the analysis of socio-economic consequences of the militarization of the economy and the diversion of resources from society to address critical social and economic problems. We investigate the role played in modern economic relationships by institution of confidence, economic consequences arising from the formation of a negative image of economic actors at various levels.
EN
The article presents the significance of horticultural farms in agriculture in Poland as compared to horticultural farms in selected European Union countries - Hungary, Germany and the Netherlands. The paper points to strong concentration processes in horticultural production manifested in a drop in the number of farms and increase in their area. The production potential of horticultural farms, organisation of production, costs and effects have been assessed in comparison to parallel farms in the selected countries in 2007-2009. It was pointed out that the Polish fruit-growing farms with the economic size of 40-100 ESU and vegetable-growing farms of 40-100 and 100 ESU and more demonstrate competitive ability
14
Content available Wielkosc a efektywnosc gospodarstw ekologicznych
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EN
The purpose of this study is to evaluate the effectiveness of production resources management in ecological farms of different size area in the years 2007-2009. The surveyed farms were diversified by incurred costs as well as by production and economic outcomes. The fluctuation of production outcomes levels resulted also in fluctuation in the areas of: productivity resources, farms profitability and economic effectiveness of the capital resources in specific area groups. The indicated differences in the results achieved by groups of farms of different size was mostly conditioned by varied production organization and its scale, whereas the effectiveness differentiation in the surveyed years was influenced by the economic situation in agriculture. The noticeable trend was the increase in size of farms resulted in smaller productivity land and total assets. It was caused by several factors, such as organization of production, mainly in plant sector, eco-products prices and the fall of production intensity (the level of the material costs by 1 ha of agricultural land) in larger farms.
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