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PL
Celem artykułu było przedstawienie analizy działalności przedsiębiorstwa z branży przewozów intermodalnych w latach 2013-2017.Artykuł w swojej treści zawiera kolejno: istotę transportu, rodzaje technik przeładunkowych jak również porusza kwestie związane z technologiami przewozowymi w intermodalnym transporcie towarowym. Następnie w celu analizy rzeczywistej sytuacji rynkowej, analizie poddano przedsiębiorstwo świadczące usługi intermodalne, zlokalizowane w Polsce, PCC Intermodal S.A. Na podstawie przeprowadzonej analizy wyciągnięto wnioski.
EN
The aim of the article was to presentananalysis of the enterpriseactivity from the intermodal transport industry in 2013-2017. The articlecontains in itscontent: the essence of transport, types of reloadingtechniques, as well as issuesrelated to transport technologies in intermodalfreight transport. Then, in order to analyze the actual market situation, the companyprovidingintermodal services located in Poland, PCC Intermodal S.A. Based on the analysis, I drew conclusions.
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PL
Artykuł przedstawia podstawowe dane charakteryzujące aktywa obrotowe przedsiębiorstw, ich wartość, strukturę i dynamikę zmian. Wskazano także na związek oraz wzajemne uwarunkowania aktywów obrotowych i funkcjonowanie procesów logistycznych. Aktywa obrotowe przedsiębiorstw średnich i dużych na koniec 2018 r. przekroczyły wartość 1 bln zł i stanowią 40% całości majątku przedsiębiorstw. W okresie ostatnich 3 lat wysokie tempo wzrostu tych aktywów spowodowało obniżenie ich produktywności, pogorszenie efektywności funkcjonowania przedsiębiorstw. Przyrost zapasów angażował blisko 30% całego przyrostu PKB. W tekście wskazano na związek funkcjonowania procesów logistycznych z poziomem i strukturą aktywów, a także płynnością finansową, aczkolwiek pomiar ilościowy wpływu tych procesów jest bardzo trudny, może być zrealizowany w konkretnym przedsiębiorstwie.
EN
The text presents basic data that characterises current assets of enterprises, their value, structure and change dynamics. Mutual links between current assets and Logistics processes were also pointed out. Current assets of medium and large enterprises exceeded 1 trillion PLN at the end of 2018 and amounted to 40% of companies' total assets. Over the last 3 years, high increase of those assets caused the deterioration of productivity and effectiveness of enterprises. Increase in the value of inventories generated almost 30% of the increase in the GDP. The relationship between the functioning of logistics processes and the level and structure of assets, as well as financial liquidity, was pointed out. However, quantitative measurement of the influence of those processes is very challenging and hence only possible in case of individual enterprises.
EN
This paper analyses the organisation of a controlling system in an enterprise, allowing for theoretical and practical aspects of the basic management function, i.e. planning. It presents original controlling tools supporting the organisation activity planning and controlling process in a detailed manner. The analysis pays particular attention to the fact that budgeting is the most frequently applied management accounting and controlling tool. Given the nature of the paper, it has been emphasised that budgeting, similarly to other tools if inappropriately used, may not bring about anticipated results; on the contrary, it may even generate losses. While emphasising the importance of controlling in the company management process, the paper also highlights the employee motivation system.
EN
The paper presents results of a comparative analysis of revenues of the Lubin, Polkowice-Sieroszowice and Rudna mines (KGHM Polska Miedź S.A). The criterion used for comparison is the Net Smelter Revenue formula (NSR) based on heuristic model of functional relationships between the con-centration of metals in ore and copper concentrates, the operational efficiency, and the prices of concentrates and metals in the global markets. The calculations have been performed for the data coming from the mining practice. The NSR calculations show that the Lubin mine is nearly 2 times less profitable than the Rudna mine, yet if we compare Cu+Ag+Au grading to the best (Rudna) mine, that difference is only 1.6-fold. However, it must be noted here that the Rudna and Polkowice mines are much deeper than the Lubin mine, therefore the total profit from the mine are not as different as the NSR value.
EN
The objective of this research is to propose an indicator to deal with environmental problems for agricultural sectors caused by goods and services production. The aspects to calculate the real benefit of agricultural sectors and environmental cost for analyzing are natural resources materials, energy and transportation, fertilizer and pesticides, and sanitary and similar service. From the research it was found that the highest environmental cost of natural resources materials was 026: charcoal and fire-wood, while the lowest was 010 coconut. The highest environmental cost for energy and transportation was 024: agricultural services, while the highest environmental cost for fertilizer and pesticides was 011: palm oil. lastly, 017: other agricultural products was found as the highest environmental cost for sanitary and similar service. As a result, 010: coconut gained the highest real benefit, while 024: agricultural services presented as the lowest read benefit for the company. If Thailand using environmental problem indicator, especially with the agricultural sector, it can help to formulate efficient policies and strategies for the country in 3 development areas, which are social, economic, and environmental development.
EN
Each primary model of the linear programming problem has a corresponding dual model. It is widely accepted that the simplex method, in addition to determining the optimal solution for the original problem, also allows specifying a solution to the dual problem. So far, the dual problem solution has mainly served the post-optimization procedure, i.e. the analysis of modification of the primary model [20, 21, 27, 28]. However, the dual model itself is not generally subject to a deeper study and no conclusions are drawn from its full analysis. The lasting and prominent place that the classic transportation model takes, requires also to be complemented through the full development of its dual problem interpretation, including post-optimization problems. This paper presents and, for the first time, widely interprets the dual model for the classic model of the transportation problem. Moreover, potential possibilities connected with the use of ambiguities of the obtained solutions to the dual problem have been shown. It has been pointed out how these capabilities can be applied to a flexible financial policy of a logistics company.
EN
The objective of this research is to propose an indicator to assess and rank environmental problems caused by production within the food manufacturing sector of Thailand. The factors used to calculate the real benefit included the costs of natural resources, energy and transportation, fertilizer and pesticides, and sanitary and similar service. The highest environmental cost in terms of both natural resources materials and energy and transportation was ice, while the highest environmental cost for fertilizer and pesticides was coconut and palm oil. Confectionery had the highest environmental cost for sanitary and similar services. Overall, real estate gained the highest real benefit, while repair not classified elsewhere had the lowest real benefit for the company. If Thailand uses an indicator of environmental harm, especially within the food manufacturing sector, it could help to formulate efficient policies and strategies for the country in three areas of development, which are social, economic, and environmental development.
PL
W artykule przeanalizowano najważniejsze elementy wywierające wpływ na przychody operatorów funkcjonujących na pasażerskim rynku transportu lotniczego. Cena za wykonaną usługę przewozową z jednej strony jest elementem rynku, z drugiej zaś stanowi element konkurencyjności przewoźnika czy nawet rynku.
EN
In the article ‘Factors affecting for revenue on air market’ analysis of the most important elements affecting the revenue airlines. Price for the service, it is markets’ element and it’s one of the factor competition. Therefore, it was necessary to identify of sources revenue air carriers.
EN
Customer impatience has become a threat to the business world. Firms employ various customer retention strategies to retain their impatient (or reneged) customers. Customer retention mechanisms may help to retain some or all impatient customers. Further, due to unsatisfactory service, customers may rejoin a queue immediately after departure. Such cases are referred to as feedback customers. Kumar and Sharma take this situation into account and study an M/M/1/N feedback queuing system with retention of reneged customers. They obtain only a steady-state solution for this model. In this paper, we extend the work of Kumar and Sharma by performing an economic analysis of the model. We develop a model for the costs incurred and perform the appropriate optimization. The optimum system capacity and optimum service rate are obtained.
PL
Artykuł jest próbą oceny sytuacji dochodowej oraz materialnej mieszkańców Polski. Do analizy i oceny tej sytuacji wykorzystano kategorie o charakterze ekonomicznym tj. dochody oraz wydatki. W analizie tej wykorzystano również współczynnik Giniego, wskaźnik zagrożenia ubóstwem, wskaźnik deprywacji materialnej oraz wskaźnik niskiej intensywności pracy w gospodarstwach domowych. Podjęto próbę oceny jak zmieniła się sytuacja materialna oraz dochodowa mieszkańców po wstąpieniu Polski do Unii Europejskiej. Przyjęto, że występuje polaryzacja ekonomiczna, która jest uzależniona od położenia geograficznego. Tereny zachodnie kraju są zamożniejsze oraz lepiej rozwinięte niż Polska Wschodnia. W analizie wykorzystano dane GUS posługując się badaniami budżetów gospodarstw domowych oraz europejskimi badaniami dochodów i warunków życia.
EN
This article is an attempt to assess the financial situation and income of Polish citizens. The analysis and assessment of the situation included economic categories such as income and expenses. In addition, this analysis uses the Gini coefficient, the at-risk of-poverty rate and the income deprivation index. It was assumed that there was an economic polarization, which was dependent on the geographic location. The Western regions of the country were richer and more developed than those in Eastern Poland. The survey on household budget (carried out by Central Statistica Office, GUS in Poland) and the surveys on income and living conditions were analysed in the paper.
11
Content available remote Dependence of mine revenue on the grade of copper concentrate
EN
The paper presents a method of calculating the Net Smelter Return or Revenue (NSR) formula for copper ore mines based on heuristic models of functional relationships between concentration of metals in ore and copper concentrates, the operational efficiency, and the metal prices in the global markets. A method has been proposed to identify these relationships as well as a way of estimating their parameters. The NSR optimization calculations have been performed for the data coming from the mining and smelting practise of KGHM Polska Miedź S.A., which demonstrate its practical usefulness in assessing the efficiency of production based on the current quality of ore, the efficiency of its beneficiation, and the market prices of metals.
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