Wyniki wyszukiwania - BazTech

Ograniczanie wyników

2 Kokot-Stępień Patrycja

Znaleziono wyników: 2

Liczba wyników na stronie

Wyniki wyszukiwania

Sortuj według:

Ogranicz wyniki do:

The specificity of the functioning of the quality cost account within the quality management system of an enterprise

Kokot-Stępień Patrycja

Production Engineering Archives

2021

Vol. 27, Iss. 4

283--290

Along with the development of quality systems, there was a need to analyze the expenditure incurred to obtain the appropriate quality of products or services and the impact of the actions taken on the results achieved by an entity. Quality costs are an important tool for improving the quality of offered products and efficiency of management, provided that the enterprise maintains a quality cost calculation. It is a system for capturing and analyzing all costs related to quality and taking actions aimed at increasing quality while minimizing production costs. The purpose of quality cost account is not only to identify areas in need of improvement, but most of all to provide information enabling the assessment of the effectiveness of the QMS implemented in the enterprise. The article indicates the essence of quality cost account. It also presents a method of implementing quality cost account in an enterprise which can be the basis for the development of a procedure within the scope of the quality management system. The presented methodology of quality cost account comprehensively indicates the scope of its conduct, responsibility for the activities carried out within it, the method of recording quality costs in the enterprise and indicators the analysis of which allows for an objective assessment of the effectiveness of the implemented quality management system.

Entrepreneurial behavior of polish society

Kokot-Stępień Patrycja

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2020

z. 149

327--337

Purpose: The aim of the paper is to analyse entrepreneurial behaviour of Polish society and level of entrepreneurship in Poland in the years 2014-2018. Design/methodology/approach: The first part of the article is based on an analysis of literature on the issues discussed. Then, based on the GEM Reports, the various manifestations of entrepreneurship and its level in Poland in 2014-2018 was assessed. Findings: The conducted research indicates that more and more Poles see business opportunities in their environment and do not feel fear of failure. On the other hand, fewer people plan to set up their own business, which is undoubtedly the reflection of a good situation in the labour market, which allows people to freely choose between their own business and labour for hire, which, in turn, affects a decline in entrepreneurial intentions. The better motivation structure of young entrepreneurs is also visible in Poland, as most people start their own business seeing it as an opportunity rather than necessity. Originality/value: The analysis allows the identification of areas requiring changes. Therefore, it may constitute the basis for the government to take appropriate actions to increase the level and quality of entrepreneurial activity.