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EN
The issue of assessment of strategic decisions in the company has been approached while indicating their impact on the implementation of modern technological solutions and the methods for their financing. The essence of the strategy of the company has been presented, taking into account the impact of strategic decisions on the changes in the adopted strategy of the enterprise based on the literature studies. The considerations presented in the empirical part include the results of the research conducted in the multinational chemical company. The objective of the study was to learn and assess the relationships between the implementation of modern technological solutions and the effectiveness of strategic decisions on the methods for their financing. The research methods applied to accomplish the objective are literature studies, a case study and the following techniques related to analysis are used: the analysis of return on investment, and the analysis of financial leverage effect. The issue of assessment of strategic decisions is important and up-to-date due to its impact on the continuity of business operations and maintaining a competitive advantage on the market. This study is an attempt to fill the observed research gap regarding the relationships between the implementation of modern technological solutions and the effectiveness of strategic decisions on the methods for their financing.
PL
W opracowaniu podjęto problem moderacyjnej roli podejścia procesowego w obszarze systemów informacyjnych rachunkowości, wskazując ich wpływ na efektywność procesu zarządzania przedsiębiorstwem. W pierwszej części artykułu przedstawiono istotę systemu informacyjnego przedsiębiorstwa z uwzględnieniem systemu informacyjnego rachunkowości. W drugiej części zaprezentowano podejście procesowe w oparciu o moduł systemu SAP związany z utrzymaniem ruchu obiektów technicznych. Celem opracowania jest poznanie i ocena zależności występujących między poziomem implementacji podejścia procesowego w systemach informacyjnych rachunkowości a efektywnością zarządzania w przedsiębiorstwach. Zastosowanymi metodami badawczymi są: studia literaturowe, analiza opisowa oraz studium przypadku.
EN
In the article was taken a problem of the moderate role of the process approach in area of accounting information system, showing them influence on efficiency of business management process. The first part of the paper presents the essence of the enterprise information system, including the accounting information system. The second part of the paper presents a process approach based on the SAP system module related to the maintenance of technical facilities. The aim of the article is to get to know and assess the relationships that occur between the level of implementation of the process approach in accounting information systems and management efficiency in enterprises. The applied research methods are: literature studies, descriptive analysis, and case study.
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EN
Purpose: The aim of the article is to verify the dependencies between the implementation of open innovations as strategic companies' decisions and the achieved financial results. Design/methodology/approach: The paper contains three parts. In the first part the strategic decisions in enterprise management were presented. In the second part the open innovations as an instrument for implementing enterprise strategic decisions were shown. And in the last part of the paper the methods were described. In this part of the paper the verification of dependencies between the implementation of open innovations and achieved financial results were presented. The whole of the paper is closed by the discussion and summary. Findings: The article shows the topic concerned with open innovations with regard to the strategic decisions of enterprises. It has been shown that the implementation of open innovation in an enterprise affects its financial result. Originality/value: The issues of implementing open innovations in logistics enterprises are important and current due to their impact on the financial results of the surveyed enterprises.
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