Retrofit of the Cost and Effectiveness Model in Large Enterprise

• Autorzy: Krzysztof M. Kietliński
• Języki publikacji: EN

Abstrakty

EN

What is a steam turbine retrofit and what are the advantages of such retrofit - hundreds of papers have been written on the subject and thousands of presentation, not to mention multi-million euro retrofit market and businesses devoted to this activity. Upon deeper reflection it may be concluded that the idea of retrofit may be applied not only to steam turbines but to large enterprises too, including those which supply steam turbines. As an old adage says: "medice, cura te ipsum". The analysis of cost and effectiveness management in a large enterprise indicates the occurrence of phenomena of "no man's land" and "imaginary cost". Even thought they significantly influence the economic result, the classic management model does not account for these phenomena at all. This paper presents three propositions of retrofit packages of management system of large enterprises, functioning on the global marked of complex products with strong competition. (original abstract)

Słowa kluczowe

PL

Przedsiębiorstwo; Zarządzanie przedsiębiorstwem

EN

Enterprises; Enterprise management

• Czasopismo: Economics and Organization of Enterprise
• Rocznik: 2009
• Tom: 5
• Numer: nr 3
• Strony: 84-90

Twórcy

autor

Krzysztof M. Kietliński

Bibliografia

• Robert S. Kaplan, Robin Cooper, 2002, Zarzadzanie kosztami i efektywnoscia, (original title: Cost & Effect. Using Integrated Cost Systems to Drive Profitability and Performance), Krakow: Oficyna Ekonomiczna.
• Edward Nowak, Robert Piechota, Marcin Wierzbiński, 2004, Rachunek kosztow w zarzadzaniu przedsiebiorstwem, Warszawa: PWE.

Identyfikatory

DOI

10.2478/v10061-010-0026-1