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The assessment of decision-making in cost management of the ancillary activity of production

Łęgowik-Świącik S.

Management and Production Engineering Review

2018

Vol. 9, No. 1

44--50

In the following research paper, the problem of an auxiliary activity costs has been undertaken, indicating the impact of the costs on the decisions associated with optimization of maintenance in the cement industry companies in Poland. The problem of the optimization and efficiency of the ancillary processes of production is not new but important and up-to-date due to the conditions for modern production processes in the cement industry companies. The whole of the presented considerations have been divided into three basic parts. The first part of the paper emphasizes the essence of the ancillary processes in the production activity of the company. The considerations presented in the second part are characterized by the costs as a criterion for the assessment of the ancillary processes of production. The subsequent third part of the paper is the answer to the research question. The aim of the paper is to learn and assess the process of decision-making in the field of cost management of the ancillary activity of production. In order to respond to the research question there have been presented the results of the empirical research based on the case study. The conclusions from the research indicate that the proper cost management of the ancillary activity of production determines the efficiency of decision-making in the company of the cement industry in Poland. The research methods applied in order to accomplish the objective are literature studies, case study, descriptive analysis as well as trend analysis.