Wyniki wyszukiwania - BazTech

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Outsource manufacturing in accounting records

Świetla Katarzyna, Toborek-Mazur Joanna

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2023

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z. 175

547--560

EN

Purpose: Outsourcing is becoming an increasingly common source of utilizing the resources available in the economy, while improving their quality and reducing the necessary costs. The paper aims is to indicate the contemporary role of production outsourcing based on an attempt to define it and to present the accounting records of the obtained work results. Methodology/Approach: The basic research methods used to verify the problem and the answers to the questions indicated by the authors were a query of literature, available scientific research in the field of outsourcing and an analysis of cases of using production outsourcing against the background of an analysis of their accounting treatment in selected entities. Findings: The authors point to an ambiguous and debatable approach to recognizing in the books of account assets received by the service recipient from the service provider as goods or finished goods. Based on the analysis they tend to treat the elements created as a result of external services as finished goods. Practical implications: Due to the multiplicity of different forms of outsourcing, as well as barriers to companies’ ability to use it, the results of the research cannot be generalized to all manufacturing enterprises. The conclusions drawn by the authors suggest the need for further exploration of the indicated research field. Originality: The contribution of the authors is the presentation of the legitimacy of outsource manufacturing and an attempt to organize the accounting treatment of the effects of external services provided by the contract manufacturer in the books of the outsourcing recipient.

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WMS OPTIpromag® firmy Optidata w Ziaja Ltd Zakład Produkcji Leków Sp. z o.o.– wykorzystanie standardu GS1 w obszarze magazynu wyrobów gotowych

Olearczuk D., Jabrocki B.

Logistyka

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2016

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nr 4

64--64

PL

Wdrożenie przez OPTIDATA Sp. z o.o. systemu WMS w Ziaja Ltd Zakład Produkcji Leków Sp. z o.o. miało miejsce w 2012 roku. W związku z tym, że rozwiązanie WMS sprawdziło się, w 2015 roku nastąpiła migracja rozwiązania do nowo wybudowanego magazynu. Celem wprowadzenia systemu WMS było zapewnienie śledzenia partii produktów końcowych od momentu wejścia towaru do magazynu, poprzez magazynowanie i związane z tym przesunięcia wewnętrzne, aż do wydania towaru z magazynu do Klienta. Zadaniem systemu jest obsługa magazynu z wykorzystaniem technologii odczytu kodów kreskowych w taki sposób, aby optymalnie zaspokoić potrzeby ruchów magazynowych, przy jednoczesnej optymalizacji procesów i redukcji czasochłonności pracy na magazynie. System WMS obsługuje potok przychodów i rozchodów towaru na magazynie. (fragment tekstu)

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Dystrybucja wyrobów gotowych przedsiębiorstwa produkcyjnego

Korczak J.

Logistyka

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2013

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nr 6

EN

In the article were analysed the process of distribution industry-electrical companies. The company has more than half a century of experience in the industry of electrical installation systems, specializes in mould of finished products for electrical installations of buildings. In its offer has about 2500 products. The manufacturing process takes place in one place. The company has the appropriate technical infrastructure, technological and logistical. Analysis and assessment of the functioning of the distribution process has been finished. Assume that a functioning during the establishment process of products distribution allows for the effective attainment of the operational and strategic goals. The study was used as the main methods of research documents and observation.