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PL
Automatyzacja procesów logistycznych pozwala kontrolować procesy, realizować je szybciej i dokładniej, a także zarządzać nimi w sposób bardziej efektywny.
EN
Purpose: The aim of this article is to analyse and evaluate the use of financial-accounting outsourcing services in the management of enterprises. With the development of financial-accounting services, the application of elements of automation and robotisation in financial-accounting IT programmes, the basic function of accounting - the information function -is gaining new importance. Methodology/approach: In the course of research work, studies of Polish and foreign literature were carried out in the field of: management, accounting, the corporate sector, outsourcing, and IT systems used in accounting. A CAWI (Computer-Assisted Web Interview) survey questionnaire was used as a research tool in the empirical study. The survey was conducted with two groups of respondents: accountants preparing and providing information from the financial accounting subsystem, and managers of enterprises - recipients of information. Findings: The results obtained cannot be generalised, but they confirm the advantages and disadvantages of using outsourcing services, set new directions for the entrepreneur's communication with the accounting office, and the informational function of accounting in the process of outsourcing financial and accounting services is also gaining new importance. Practical implications: Development of new channels of communication between the entrepreneur with the accounting office. Originality/value: The results of the survey provide a new perspective on outsourcing services in the context of the development of modern technologies and new communication and data processing channels and data processing.
EN
Correct implementation of the process of providing soldiers with uniforms and equipment items (PUiW) is a key determinant of the proper performance of tasks by troops, both in times of peace, crisis and war. Currently, the warehouse management of the uniformed services, as well as the process of delivering PUiW itself, is negatively assessed by the end users. Therefore, it is necessary to develop a new model for the distribution of these items. Presenting the concept of a new model for the distribution of uniforms and equipment items in the context of the needs of the Polish Armed Forces (AF RP) requires a detailed understanding of the mechanisms of generating and flowing needs between individual institutional units. This article focuses on two basic entities: Regional Logistics Bases (RBLog) and Military Economic Branches (WOG), analysing their mutual relations and the way they function in the discussed area. The possibility of using civilian potential during the distribution of PUiW was considered, focusing on the role of external intermediaries that can support logistics processes by providing transport and storage services. The aim of the article is to present a centralized PUiW distribution model based on civilian logistics links. The research problem was formulated as a question: Is it possible to improve the PUiW flow process by including civilian logistics links and what should be their optimal location in the network? Research methods used included: analysis, synthesis, mathematical modelling and inference. On this basis, the characteristics of the current PUiW distribution process in the Polish Armed Forces were presented, the possibility of using external intermediaries in the process was discussed and a new, centralized PUiW distribution model was proposed along with the calculation of the optimal location of logistic facilities necessary to implement the process, which will be adapted to the current location of the military units.
PL
Prawidłowa realizacja procesu zabezpieczenia żołnierzy w przedmioty umundurowania i wyekwipowania (PUiW) jest kluczowym determinantem właściwego wykonywania zadań przez wojska, zarówno w czasie pokoju, jak i kryzysu i wojny. Obecnie gospodarka magazynowa służby mundurowej, jak również sam proces dostarczania PUiW oceniany jest negatywnie przez użytkowników końcowych. W związku z powyższym, niezbędnym jest opracowanie nowego modelu dystrybucji tych środków. Przedstawienie koncepcji nowego modelu dystrybucji przedmiotów umundurowania i wyekwipowania w kontekście potrzeb Sił Zbrojnych RP (SZ RP) wymaga szczegółowego zrozumienia mechanizmów generowania oraz przepływu potrzeb między poszczególnymi komórkami instytucjonalnymi. W niniejszym artykule uwagę poświęcono dwóm zasadniczym podmiotom: Regionalnym Bazom Logistycznym (RBLog) oraz Wojskowym Oddziałom Gospodarczym (WOG), analizując ich wzajemne relacje oraz sposób funkcjonowania w omawianym obszarze. Rozważono możliwość wykorzystania potencjału cywilnego podczas dystrybucji PUiW, koncentrując się na roli pośredników zewnętrznych, mogących wspierać procesy logistyczne, świadcząc usługi z zakresu transportu oraz magazynowania. Celem artykułu jest przedstawienie scentralizowanego modelu dystrybucji PUiW w oparciu o cywilne ogniwa logistyczne. Problem badawczy sformułowano w formie pytania: Jaki jest optymalny model dystrybucji PUiW w SZ RP? Wykorzystano metody badawcze, takie jak: analiza, synteza, modelowanie matematyczne oraz wnioskowanie. Na tej podstawie przedstawiono charakterystykę stanu obecnego procesu dystrybucji PUiW w SZ RP, omówiono możliwość wykorzystania pośredników zewnętrznych w procesie oraz zaproponowano nowy, scentralizowany model dystrybucji PUiW wraz z przeprowadzeniem kalkulacji optymalnej lokalizacji obiektów logistycznych, niezbędnych do realizacji procesu, które dostosowane będą do obecnej lokalizacji jednostek wojskowych.
EN
The article presents the concept of an innovative approach to the production of a screw coupling system, a key element in rail vehicles. The use of ready-made components from various subsuppliers, combined with new quality control methods, offers an opportunity for a significant reduction in cost and production time while increasing the efficiency and flexibility of the process. Key stages of the production process are highlighted, from the selection of semifinished products, through quality control, to the final assembly and validation. The applied strategies can minimise waste, increase material efficiency, and have a positive impact on the environment. This study constitutes a significant contribution to the development of sustainable production in the railway industry, with an emphasis on organisational, process, and product innovations.
EN
The automotive industry faces challenges in maintaining quality control while at the same time reducing costs and improving efficiency. Outsourcing has emerged as a potential solution. Such an approach can create issues such as communication barriers, quality control problems, and limited visibility into the manufacturing process. This study proposes a cloud-based quality reporting solution to overcome these challenges by providing real-time data analytics, facilitating proper communication, and enabling visibility into quality control processes. This solu-tion significantly reduces waiting times for information regarding product quality status and allows interested parties to access data immediately. The outsourcing company, product producer and customer receive flexible, traceable, mobile cloud-based analytics in real-time. Challenges of this solution are the need to secure data, man-age access and ensure the appropriate quality of data by persons performing control. The paper provides practical recommendations for implementing cloud-based quality reporting systems.
EN
Purpose: The aim of this article is to explain how manufacturing companies approach the outsourcing of processes/functions to external entities and to identify the benefits they gain from using outsourcing arrangements. An effort was also undertaken to diagnose the factors for not using outsourcing services. Design/methodology/approach: The formulated objectives of the study influenced the hypotheses and structure of the survey. The survey was conducted in 2020 in the pre-pandemic period, with a sample size of N = 120, including owners/managers of manufacturing companies. Non-random sampling was used. Questionnaires were sent to 200 companies, and only 126 were completed, of which 6 were not completed in full, and were therefore rejected. Hypothesis verification was carried out in turn using a chi-square test. Findings: When considering the premises for the use of outsourcing by business entities, one should first of all take into account the fact that in each enterprise there are many different internal factors, the existence of which affects, to a greater or lesser extent, outsourcing decisions. Research limitations/implications: The study carried out for this thesis does not fully explore the issues involved. It is recommended that studies of this type be conducted again in the future. Practical implications: Outsourcing is undoubtedly a concept consistent with the current trends in the management of economic entities which result primarily from changes occurring in their turbulent environment. Therefore, outsourcing should be seen as a complex business management tool that has a solid theoretical basis, with its impact covering many various aspects of the functioning of modern economic entities. Social implications: Outsourcing as a management concept is one of the easiest ways for companies to achieve greater efficiency. The vast majority of respondents using outsourcing assessed it positively from the perspective of expected benefits. Originality/value: The research carried out in the article potentially extends the literature on the subject by presenting the importance of outsourcing for Polish manufacturing companies.
EN
One aspect of the total defence concept involves the temporary requisition of civilian transportation vehicles to meet the increased logistical demands of a wartime army. These vehicles are selected and managed in peacetime, mobilised at the onset of the war, used by military units throughout the war, and returned to their original owners afterwards. This paper presents a model for the reception process of such civilian vehicles during mobilisation. In practice, however, reception processes are not without challenges. Under the time constraints of mobilisation, issues may arise, including inappropriate reception, missed deadlines, and compromised operational readiness. To investigate these issues, the study employs conceptual modelling, supplemented by insights from professional experience. The main contributions of this paper include a conceptual model of the mobilisation process, a framework for maintaining records of mobilised assets, and a focus on previously underexplored mobilisation issues. Proper reception of mobilised vehicles significantly affects the transportation capability and operational readiness of military units as well as the accuracy of the post-conflict return process. Implementation of the proposed solutions requires careful consideration due to interdependencies with other aspects of the mobilisation process, such as doctrinal arrangements, administrative systems, mobilisation procedures as well as the quality and regularity of both professional and reservist military training.
PL
Cel: Analiza przebiegu wydzielenia procesów non-core (aktywów medycznych) w ramach jednego z największych polskich holdingów energetycznych notowanych na giełdzie papierów wartościowych w Warszawie. Próba ukazania relacji pomiędzy modelem przekształceń a wartością organizacji wydzielanej, jak również wartością podmiotu, z którego procesy są wydzielane. Badania zostały przeprowadzone w związku z występowaniem znaczącej liczby procesów restrukturyzacji przedsiębiorstw z wykorzystaniem koncepcji outsourcingu w praktyce gospodarczej w ostatnich dekadach. Koncepcja outsourcingu jest powszechnie stosowana w warunkach polskich od wielu dekad, jednak jej ocena efektywności w literaturze przedmiotu wydaje się być opisana wyłącznie w jednym aspekcie. Skłoniło to autorów do próby rozszerzenia aspektów oceny tej koncepcji, biorąc pod uwagę analizę jakościową. Większość publikacji wskazuje na przydatność stosowania outsourcingu, a ocena przekształceń jest pokazywana jednoaspektowo. Zbyt mało miejsca poświęca się na ocenę efektów stosowania koncepcji w dłuższym horyzoncie czasu, również z punktu widzenia jakości świadczenia usług. Nie występują także w literaturze przedmiotu szczegółowe opisy wpływu koncepcji na wartość organizacji. Projekt badania/metodyka badawcza/koncepcja: Badania jakościowe (case study) oraz studium literatury z uwzględnieniem metody indukcyjnej. Wyniki/wnioski: Głównym wnioskiem, jaki wynika z badań, jest pokazanie możliwości wpływu na wartość transakcji i wartość spółek w zależności od przyjętych szczegółowych modeli wydzielenia. Innymi słowy, procesy tego typu wydają się sterowalne w zakresie uzyskanych efektów w zakresie generowania wartości w zależności od tego, jakie założenia przyjmie spółka wydzielająca procesy. Stoi to w pewnej sprzeczności z zasadą bezwzględnego wpływania na maksymalizację wartości w spółkach kapitałowych i w pewnym sensie na maksymalizację wartości świadczonych usług. Ograniczenia: Badanie dotyczyło dużego, ale tylko jednego przedsiębiorstwa sektora energetycznego. Zakres realizacji projektu był bardzo duży, ale dla potrzeb uniwersalizacji modelu należałoby zwiększyć liczbę analizowanych organizacji. Zastosowanie praktyczne: Wydaje się, że analiza ma dużą wartość poznawczą i pomimo że wnioski i próba sformułowania modelu zależności pochodzą z analizy jednego podmiotu, może być brana pod uwagę przez większość organizacji realizujących tego typu projekty w praktyce. Oryginalnośc/wartośc poznawcza: Pokazane zależności w ramach modelu wydzielenia wydają się oryginalne i mają zastosowanie zarówno w teorii, jak i w praktyce gospodarczej. Dalsze analizy w kontekście teorii kosztów transakcyjnych mogą ułatwić uniwersalizację wyników badań, a zwiększenie próby badawczej o kilka przedsiębiorstw ułatwi sformułowanie modelu zmian, który może prowadzić do optymalizacji tego typu działań w praktyce i wnieść istotny wkład do teorii organizacji i zarządzania.
EN
Purpose: Analysis of the separation of non-core processes (medical assets) within one of the largest Polish energy holdings listed on the Warsaw Stock Exchange. An attempt to show the relationship between the transformation model and the value of the separated organization as well as the value of the entity from which the processes are separated. The research was carried out due to the occurrence of a significant number of enterprise restructuring processes using the concept of outsourcing in business practice in recent decades. The concept of outsourcing has been widely used in Polish conditions for many decades, but its effectiveness assessment in the literature seems to be described only in one aspect. This prompted the authors to try to expand the aspects of assessing this concept by taking into account qualitative analysis. Most publications indicate the usefulness of outsourcing and the evaluation of transformations is presented in a single-aspect manner. Too little space is devoted to assessing the effects of applying the concept in a longer time horizon, also from the point of view of the quality of service provision. There are also no detailed descriptions of the impact of the concept on the value of the organization in the literature on the subject. Design/methodology/approach: Qualitative research (case study) and literature study, including the inductive method. Findings/conclusions: The main conclusion of the research is to show the possibility of influencing the value of transactions and the value of companies depending on the detailed spin-off models adopted. In other words, processes of this type seem to be controllable in terms of the achieved effects in terms of generating value, depending on the assumptions adopted by the company separating the processes. This is somewhat contrary to the principle of absolute influence on the maximization of value in capital companies and, in a sense, on the maximization of the value of the services provided. Problems related to the implementation of outsourcing processes based on complicated separation and simultaneous capital concentration were presented. Research limitations: The study concerned a large, but only one, enterprise in the energy sector. The scope of the project was very large, but in order to universalize the model, the number of analyzed organizations would have to be increased. Practical implications: It seems that the analysis has a high cognitive value and even though the conclusions and the attempt to formulate a relationship model come from the analysis of one entity, it can be taken into account by most organizations implementing this type of projects in practice. Originality/value: High reliability of the data due to the fact that the reorganization project was formally led by one of the co-authors of the article. The shown dependencies within the spin-off model seem original and are applicable both in theory and in economic practice. Further analyzes in the context of the theory of transaction costs may facilitate the universalization of research results, and increasing the research sample by several enterprises will facilitate the formulation of a model of changes that can lead to the optimization of this type of activities in practice and make a significant contribution to the theory of organization.
EN
Relating to the accelerated development in the world of business, third-party logistics (3PL) providers have globally become a prevalent practice among many organizations, particularly among small and medium-sized enterprises (SMEs). According to extant studies, the most common four logistics services usually provided through 3PLs (outsourced) are: delivery service, supplying, warehousing, and transportation services. With that being said, this paper presents an analysis of the SME outsourcing practice among a sample of Jordanian trading companies and the posited impact on the performance of their outsourcing efforts.
EN
Background: The purpose of this study is to create a theoretical framework for analyzing the causal relationship between supply chain management practices and firm performance, in the FMCG sector of Pakistan. A quantitative research approach was adopted, in which a multi-item scale Web-based survey using a structured online questionnaire was utilized to collect the primary data. A total of 232 questionnaires were collected from a sample of Karachi-based FMCG companies in Pakistan. Confirmatory Factor analysis and internal consistency were used to test the reliability and fitness of the measurement model, and structural equation modeling-SEM was employed to test the proposed hypotheses. Empirical findings reveal that there is a significant positive relationship between SCM practices and firm performance. However, the results of the individual-level analysis of SCM practices appear to vary from practice to practice. Of various SCM practices, supplier strategic partnership SSC with the highest beta value (i.e., ß = 0.488; t-value = 32.381; p _ 0.000) was found to have the greatest impact on firm performance, followed by information sharing customer relationship, and finally the outsourcing. This study will guide supervisors with a more in-depth understanding of SCM practices and their potential contribution to firm performance. The findings also encourage managers to place supplier strategic partnerships and information systems on high priority, on both inter-firm and intra-firm relationships, as prerequisites for achieving superior firm performance. The propositions and results of the study provide managers with guidelines about effective management of upstream supply chain networks and awareness of the potential synergies that arise from suppliers and the information system. This article further enriches the literature in an evolving area of supply chain management practices. Two key factors facing supply chain managers and scholars are addressed, and establish their ability to drive firm performance.
EN
Introduction/background: A great many factors influence the course of a project. Both internal and external ones. One of the most important of these is undoubtedly the project's stakeholders, i.e. all those persons or entities who have an influence on and interest in the project. Stakeholder management focuses on the relationship between the project company and its stakeholders. These relationships can have both positive and negative impacts on the success of the project. Aim of the paper: The aim of the paper is to diagnose and analyse the project stakeholder management process in a selected outsourcing company. Materials and methods: This paper is based on a critical analysis of the literature and a questionnaire survey among 56 employees of the outsourcing company under study. Results and conclusions: Based on the results obtained from the questionnaire survey, the rationale for improving project stakeholder management in the surveyed outsourcing company was identified.
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EN
Purpose: The purpose of the article is to analyze the legal regulation on outsourcing. Outsourcing is a contemporary phenomenon, which is on the development stage and there are no precise legal regulations in this area. Therefore, it is important to carry out research, clarify and systematize the provisions relating to such an extensive and complex form of activity of economic entities. Design/methodology/approach: In this case, the subject of application is the analysis of judicial decisions, doctrine and legal practice. Findings: The need for legal regulation in the field of outsourcing is very real. In particular, it is essential to make an introduction of the outsourcing definition in a separate act and point out the provisions specifying the outsourcing of services. Eventually, the limits of the outsourcing concept established by the legislator have to be specified, along with the appropriate interpretation and use of art. 231 of the Labor Code. Originality/value: The current state of the legal regulation in the field of outsourcing was analyzed. The relationship, similarities and differences between outsourcing and taking over a workplace under Art. 231 of the Labor Code were presented.
EN
Facility management as a coordination tool for the management of support business processes has the potential to improve the quality of processes, generate cost savings and create space and time to manage the core business activities. The main aim of the paper is to presents the awareness level of the use of facility management, as well as the forms of its management and the primary implementation barriers in Slovak business environment. The questionnaire survey method in environment of manufacturing SMEs was used. For assessing the representativeness of the sample and evaluating working hypotheses were used the selected statistical methods. The research results confirm the low level of awareness about managerial approach coordinating the management of all supporting business processes. As regards the preferred form of management it is concerned of outsourcing and insourcing principles combination and the key barriers include ignorance of facility management nature and its effects.
PL
Zarządzanie obiektami jako narzędzie koordynacyjne do zarządzania wspierającymi procesami biznesowymi ma potencjał do poprawy jakości procesów, generowania oszczędności oraz tworzenia miejsca i czasu na zarządzanie podstawową działalnością biznesową. Głównym celem artykułu jest przedstawienie poziomu świadomości wykorzystania zarządzania obiektami oraz form jego zarządzania i podstawowych barier wdrożeniowych w słowackim środowisku biznesowym. Zastosowano metodę ankietową w środowisku MŚP produkcyjnych. Do oceny reprezentatywności próby i oceny hipotez roboczych zastosowano wybrane metody statystyczne. Wyniki badań potwierdzają niski poziom świadomości na temat podejścia menedżerskiego koordynującego zarządzanie wszystkimi wspierającymi procesami biznesowymi. Jeśli chodzi o preferowaną formę zarządzania, to chodzi o połączenie zasad outsourcingu i insourcingu, a do głównych barier należy nieznajomość charakteru zarządzania obiektem i jego skutków.
EN
Introduction/background: The popularity of outsourcing as a management tool among Polish enterprises is increasing. Growing competition forces companies to look for new solutions for company management. Outsourcing is defined as a management tool to reduce costs in an enterprise. Aim of the paper: The aim of the study was to check whether there is a relationship between outsourcing and the size of the company. In the study, I list large companies and SMEs. Compares the relationships between the manufacturing and services sectors. Materials and methods: In this category, data from 250 companies from the Notoria database were used. In the first part of article, it compares the value of outsourcing across sectors using the Student T-test. In the next part of article, I examine the relationship between outsourcing and the size of companies. I compare the results between the vectors. Pearson's correlation test was used. It then compares the use of outsourcing between small and large companies. The student's T-test for independent programs was used. Results and conclusions: The results say there are differences in the use of outsourcing between the manufacturing and service sectors. I noticed that industrial companies use much more solutions provided by external suppliers. Moreover, I can see that outsourcing has a greater impact in manufacturing than in the service industry. As the company grows, the use of outsourcing increases. It also shows that large companies use outsourcing to a greater extent than smaller companies.
EN
This article provides an economic assessment of the impact of the global pandemic COVID-19 on the economic efficiency of commercial airlines. The dominant role of airlines in the formation of flexible service supply chain and service travel chain has been identified, which increases their customer orientation and competitiveness in the air transportation market, as well as allows them to adapt more quickly to the changing logistics environment. It has been proven that the use of the outsourcing mechanism in combination with the diversification of services provided, allows, on the one hand, to create added consumer value for customers, and on the other - necessitates building complex integration relationships with business partners in service supply chains. Analysis of statistics and experience of leading airlines with different business models in the air transportation market has shown that outsourcing business processes in a global pandemic has allowed carriers to optimize costs according to the volume of work, respond flexibly to changes in consumer demand and better overcome negative impacts external logistics environment.
EN
Selecting a suitable outsourcing service provider is a challenging problem that requires discussion among a group of experts. The problems of this type belongs to the area of multicriteria decision-making. Interval-valued intuitionistic fuzzy sets, which are an extension of intuitionistic fuzzy sets, are a capable tool in modeling uncertain problems. In this paper we will formulate an optimal interval-valued intuitionistic fuzzy multicriteria decision-making problem in outsourcing and propose a new approach for the selection of the most appropriate candidates; as well as a software program for its automated solution, based on our previous libraries. As an example of a case study, an application of the algorithm on real data from a refinery is demonstrated.
EN
The purpose of the article was to determine whether there is a relationship between the use of outsourcing and profitability in industry depending on time. The research sample consisted of 200 enterprises operating on the Polish market. The study covered the years 2000-2018. The study was divided into 2 parts. It turned out that during the financial crisis, profitability is significantly lower in the case of return on assets. During the crisis, industrial companies were on the verge of profitability and deficit. The average level of return on assets during the crisis was significantly lower than before and after the crisis. Given the return on equity and return on sales, the planned contrast turned out to be statistically insignificant. It should be noted that there is a certain limitation in the interpretation of results, because external services also consist of services that are not outsourced, e.g. banking services. In addition, there is agreement that with the increase in the use of services of external suppliers (leading to an increase in the cost of external services), the profitability of sales decreases. The study does not allow one to draw a conclusion about the existence of a relationship between the use of outsourcing in industrial companies and profitability.
PL
Tylko 30% e-sklepów korzysta z outsourcingu logistyki dla e-commerce – wynika z raportu GS1 Polska. Pionierzy w tej dziedzinie chwalą sobie oszczędność czasu i podniesienie jakości usług.
PL
Celem artykułu jest prezentacja modelu matematycznego pozwalającego na wybór polityki flotowej w odniesieniu do wózków widłowych. Jako podstawę rozważań przyjęto analizę make or buy, pozwalającą na ustalenie, czy flota wózków ma być flotą własną (kupioną, leasingowaną, kredytowaną), czy obcą (wynajętą krótko- lub długoterminowo). Problem make or buy zostaje w artykule rozszerzony do postaci make and buy, a więc do rozwiązań mieszanych, złożonych po części z floty własnej, po części z obcej. Całość przedstawiono z uwzględnieniem całkowitych, rocznych kosztów eksploatacji wózków widłowych w przedsiębiorstwie, w tym kosztów specyficznych dla wynajmu wózków widłowych, a więc czynszu, który stanowi koszt stały. Zaproponowany w artykule kompleksowy model matematyczny pozwala precyzyjnie oszacować wskazane koszty. Rozważania uzupełniono dokładnym przykładem obliczeniowym, pokazującym zastosowanie proponowanego modelu dla rzeczywistych danych oraz szczegółowymi i konkretnymi wnioskami dotyczącymi wyboru polityki flotowej dla wózków widłowych.
EN
The aim of the paper is to present the mathematical model for the selection of the fleet acquisition strategy considering forklifts. The basis for the presented considerations constitutes the Make or Buy analysis, allowing for a decision if it should be a company's own, in-house fleet (bought, leased, credited), or outside one (short- or long-term rented). The discussed Make or Buy problem is extended in the paper to its Make and Buy version that takes into account mixed solutions, i.e. fleets composed of company's own and outside forklifts at the same time. All the above taking into account a total, annual fleet exploitation costs, including components specific for forklifts rental, where rental fees constitute fixed costs. The comprehensive mathematical model presented in the paper allows for the precise calculation of the indicated total, annual fleet exploitation costs. The paper is completed with a broad and detailed computational experiment presenting practical application of the model using a real-life input data. The detailed and precise conclusions concerning the selection of a forklift fleet acquisition strategy are drown as well.
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