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  1. 3 Badania Operacyjne i Decyzje
  2. 3 IM Inżynieria Maszyn
  3. 3 Inżynieria Maszyn
  4. 3 Logistyka
  5. 3 Machine Engineering
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  1. 1 2021
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  1. 10 Więcek D.
  2. 2 Bojnowska A.
  3. 2 Ceniga P.
  4. 2 Kuchta D.
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1
Content available Materials requirement planning with the use of activity based costing
100%
Więcek D. , Więcek D. , Dulina L.
Management Systems in Production Engineering
|
2020
|
tom nr 1 (28)
3--8
EN
One of the rationalization areas is the material supply process. New tasks of material supply are: integration of supply with the operation of the entire system, especially at the product design stage, effective use of material resources, reduction of the level of supply costs from the point of view of production costs. In the conditions of unit and small batch production the materials requirement needs to be carefully planned and optimized due to the use of many different kinds, types and sizes of materials and dynamic changes of demand over time. In this situation there are needed tools enabling the measurement of production costs for particular tasks on the basis of currently realized processes. One of these tools is activity based costing which is a groundwork for decision making process in the material supply area. Basing on activity based costing, a model of materials requirements planning was developed, which considers minimizing the number of different kinds and sizes of materials by using alternative materials and, consequently, lowering production costs.
2
Activity-based costing - aspects of logistics applications
80%
Ceniga P.
Logistyka
|
2007
|
tom nr 3
CD-CD
EN
Application of ABC have significantly increased in logistics due to its ability to provide greater insight into the costs of performing specific logistics services and their impact on supply chain performance and in complexity. The relatively recent application within logistics has caused most ABC models to be diagnostic or reengineering focused. Implementing ABC can be complex and goes beyond activity identification and cost driver analysis. Ease of implementation is not one of the benefits of ABC or ABM. Large amounts of data are needed and for ABC implementation to be success, a company must understand the rigors and for ABC. The value that ABC provides can vary according to three factors: volume, resource utilization and competitive pressure. Companies must determine whether ABC is a good fit and how ABC will influence the entire value chain. Only functioning ABM and ABC systems add value to a corporation.
3
Content available remote Określanie kosztów własnych produkcji według metody kosztów działań
80%
Matuszek J. , Więcek D. , Saniuk A.
Inżynieria Maszyn
|
2001
|
tom R. 6, z. 3
20-31
PL
W artykule opisano współczesne podejście do określania kosztów własnych produkcji, oparte na kalkulacji wg metody kosztów działań (Activity Based Costing ABC). Podano algorytm kalkulacji. Określono przykładowe typowe działania w praktyce produkcyjnej. Opisano sposób określania kluczy podziału kosztów pośrednich na poszczególne działania (Activity Based Costing ABC). Przytoczone formuły umożliwiają określanie kosztów produkcji w praktyce produkcyjnej.
EN
In the article there has been described a contemporary approach to determining self-costs of production which is based on calculation according to the activity costs method (Activity Based Costing ABC). An algorithm of calculation has been given. There have been defined some example, typical activities in production practice. There has been described the way of determining the keys to divide indirect costs into particular activities Activity Based Costing ABC). The given formulas make possible to determine production costs in production practice.
4
Content available remote Optymalizacja zapasów materiałowych w warunkach jednostkowej i małoseryjnej produkcji
80%
Więcek D.
Inżynieria Maszyn
|
2001
|
tom R. 6, z. 3
32-45
PL
W artykule przedstawiono model sterowania zapasami i określania częstotliwości zakupów, co pozwoli optymalizować decyzję zamawiania materiałów u jednego dostawcy, przez minimalizowanie łącznych kosztów. Pokazano metodę rozliczania kosztów pośrednich na produkty, według rachunku kosztów działań. Wskazano zależności między składnikami kosztów zapasów oraz problemy ich kalkulacji.
EN
The article discusses an order-supply managing and determining the optimum frequency of purchasing model to make the best decision connected with material orders at one supplier trough decreasing total costs. A method of indirect costs calculation taking into account activities employed in the production process, so called: Activity Based Costing is presented. It shows also the basic connections between the elements of stock costs and the calculation problems.
5
Content available remote Wdrożenie metody ABC w przedsiębiorstwie handlowym - studium przypadku
80%
Kuchta D. , Kowalski M.
Badania Operacyjne i Decyzje
|
2004
|
tom nr 3-4
33-51
PL
Artykuł dotyczy implementacji metody Activity Based Costing (rachunek kosztów działań). Zaprezentowano w nim doświadczenia z projektu wdrożeniowego, zrealizowanego w latach 2002-2003 w polskim oddziale międzynarodowego holdingu branży elektrotechnicznej. Opisano sposób postępowania od momentu podjęcia decyzji o realizacji wdrożenia poprzez wyodrębnienie zasobów, identyfikację procesów i działań, do wyznaczenia kosztów poszczególnych aktywności i zdefiniowanych obiektów kosztowych
EN
The study refers to the issue of Activity Based Costing implementation. The article presents experiences gained during an implementation that was performed between 2002-2003 in the Polish division of an international holding in the electro-technical branch. The authors present in a detailed manner the problems they came across during the execution of the project and the adopted methods of solving them. The procedure is described from the moment of making decision to implement ABC, through the individual activities and defined cost objects. In particular, the problem of gathering information is treated (methods of carrying out interviews and problem linked to the interviews, interpretation of accounting data, which do not always identify in a clear way essential cost types, the problem of finding precise cost drivers, which at same time can be applied in practice).
6
Content available Costs determination at the stage of production processes design
80%
Więcek D.
|
2014
|
tom Vol. 17, nr 4
42--45
EN
Nowadays it is impossible for a manufacturer to start the process of designing and manufacturing a new product without careful estimation of its total production costs. In order to prevent too high expenses for launching the production of future products, their costs must be estimated as promptly and precisely as possible. To this end, a method was proposed of describing constructional, technological and organizational features of elements during the process of their design and, in connection to assigning costs to activities, mathematical models were constructed for identifying cost drivers, which are key to evaluating the costs of elements designed.
PL
Obecnie w przedsiębiorstwach produkcyjnych rozpoczęcie procesu projektowania i przetwarzania dla nowego produktu jest niemożliwe bez dokładnego oszacowania jego całkowitych kosztów produkcji. W celu uniknięcia zbyt dużych nakładów środków pieniężnych na uruchomienie produkcji przyszłych produktów, konieczne jest szybkie i w miarę dokładne oszacowanie kosztów tych produktów, jak tylko to jest możliwe. Opis cech konstrukcyjnych, wytwarzania i organizacyjnych projektowanych elementów dokonywany w trakcie zapisu konstrukcji wraz z metodą kalkulacji kosztów opartą o rachunek kosztów działań pozwalają na określenie zbiorów wartości nośników kosztów, które są podstawą szacowania kosztów projektowanych elementów.
7
Content available Activity based costing in decomposition of the road transport task
80%
Osińska M. , Zalewski W.
|
2012
|
tom Vol. 16, No. 3
79-91
EN
The objective of this publication is to translate the activities included in road transport task into the language of tasks and to ascribe appropriate costs and economic effectiveness indicators to them. Such a representation is new in literature and serves as the base for any further analysis of costs carried in an international road cargo transport company. The suggested indicators refer to both direct and indirect costs which are carried. They also allow to evaluate the work of people involved in the organization and realisation of transport tasks. Additionally, the suggested cumulative indicators allow for the evaluation of transport tasks from the perspective of operational management of the company. The usage of the IT systems proved to be extremely helpful in this respect as they generate all the required information on the spot.
8
Content available Cost estimation methods of machine elements at the design stage in unit and small lot production conditions
80%
Więcek D. , Więcek D. , Kuric I.
Management Systems in Production Engineering
|
2019
|
tom nr 1 (27)
12--17
EN
On the stage of product design there is a problem concerning production cost estimation in the moment when elements are not yet definitely designed. Depending on the amount of the available information, more or less precise cost estimation methods are applied, i.e.: variant methods, generation methods, hybrid methods. The proposed method of cost estimation is based on a formalized description of information related to construction, manufacturing and organizational characteristics concerning the designed element, the automation method of technological processes design using methods of group technology and a model of determining production costs of machine elements based on Activity Based Costing.
9
Content available Estimating prime costs of producing machine elements at the stage of production processes design
80%
Więcek D. , Więcek D.
Applied Computer Science
|
2009
|
tom Vol. 5, no 2
80--95
EN
Using methods of planning automating of production processes as well as artificial intelligence, the methods presented in this paper were constructed for identifying the set value of manufacturing process parameters, which are key to evaluating the costs of the designed elements. The proposed solutions were adapted for systems used under the conditions of unit and small-batch production.
10
Content available remote Szacowanie kosztów na poziomie projektowania z zastosowaniem metod CAx
70%
Grabowik C. , Monica Z. , Ćwikła G. , Gwiazda A.
|
|
tom R. 10, z. 1/2
145-164
PL
Podstawowym warunkiem, który musi być spełniony, by możliwa była pełna funkcjonalna integracja systemów komputerowego wspomagania technicznego oraz organizacyjnego przygotowania produkcji jest zastosowanie jednolitego spójnego modelu opisu produktu. W artykule przedstawiono metodę integracji wybranych działań z zakresu technicznego przygotowania produkcji w szczególności integracji procesu projektowo konstrukcyjnego z procesem przygotowania planu technologicznego obróbki. Jako podstawę procesu integracji tych działań przyjęto implementacje modeli "obiektowych" opisu konstrukcji (reprezentacja z zastosowaniem metody obiektów elementarnych) oraz elementów struktury procesu technologicznego obróbki. Przeanalizowano także możliwości zastosowania metody Rachunku Kosztów Działań do określania kosztów wytwarzania na etapie konstruowania.
EN
The base condition for the complete functional integration of CAx systems and PPS systems is to apply the unified model of the product description. In this paper the method of integration some activities consider with the PPS processes is presented. Particularly the method of integration of design process and preparing the technological scheme process is described. The base for this process is the technique of object construction description (using the feature objects). Moreover the technological processes are also described in the form of objects. This method is aided with the ABC method for determining the costs of manufacturing of the design phase.
11
Content available remote Określanie kosztów produkcji według rachunku kosztów działań
60%
Więcek D.
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
|
2007
|
tom z. 42
117-124
PL
W artykule opisano współczesne podejście do określania kosztów produkcji oparte na metodzie kosztów działań. Koszty działań wyznaczane są według zużycia poszczególnych zasobów do wykonania tych działań. Opisano sposób określania kluczy podziału kosztów pośrednich na poszczególne działania. Bezpośrednie koszty działań przedstawiają przyczynowo-skutkową relację pomiędzy działaniami a obiektami kosztów.
EN
The modern approach to the production costs determination based on the Activity Based Costing and to the activity costs management is presented in the paper. The activity costs are determined in accordance to the use of goods necessary to carry out the activities. The algorithm for Activity Based Costing is shown and the way of the determination of division keys of indirect costs for particular activities are also described. Direct costs of the activities show cause - effect relations between the activities and cost objects.
12
Content available Wariantowe podejście do szacowania kosztów elementów maszyn
60%
Więcek D.
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
|
2016
|
tom z. 89
551--563
PL
W artykule przedstawiono jedną z metod szacowania kosztów projektowanego elementu, tzw. wariantowe podejście do szacowania kosztów. Proponowana metoda szacowania kosztów opiera się na sformalizowanym opisie informacji o cechach konstrukcyjnych, wytwarzania i organizacyjnych dotyczących projektowanego elementu, oraz modelu określania kosztów produkcji elementów maszyn na podstawie metody rachunku kosztów działań. Zaproponowane rozwiązania dostosowano do systemów produkcyjnych, funkcjonujących w warunkach produkcji jednostkowej i małoseryjnej.
EN
This paper presents one of the methods cost estimation of a designed element called variant cost estimation. The proposed method of cost estimation is based on a formalised description of information about constructional, manufacturing and organisational features related to the designed element and a model of production costs of machine elements based on Activity Based Costing. The proposed solutions were adapted to production systems operating in conditions of unit and small series production.
13
Content available remote Zastosowanie metody ABC w przedsiębiorstwie
60%
Kozicki B.
Gospodarka Materiałowa i Logistyka
|
2014
|
tom nr 5
339--349
PL
Artykuł przedstawia zastosowanie metody ABC w przedsiębiorstwie oraz obrazuje zalety jej użycia.
EN
The article presents the application of the ABC method in a company. What is more, it also highlights the advantages of its usage.
14
Content available A case study on influence of T-D ABC on realization of Lean Management strategy
60%
Pawłyszyn I. , Kudelska I. , Stachowiak A.
Logistics and Transport
|
2013
|
tom Vol. 17, No. 1
41--52
EN
Correct determination of costs of offered products, services or logistic processes is one of principal factors of efficient functioning of enterprises. It is particularly important today, in the era of increasing competition, where the cost of the service grows along with the quality of the service. Authors’ belief that processes create the value important for the customer, resulted in the performance of the analysis of logistic costs in a selected process from the area of electronic and traditional commerce and consequently, the example of an electronic warehouse was presented in which Time-Driven Activity Based Costing method was implemented. The analysis is aimed at reaching the assumed level of quality of service. The goal of the analysis is to show areas that require special attention because of waste identified with Lean Management approach and introducing reasons to implement substantial changes in analyzed areas.
15
Cybernetic modelling and updating of economic steering systems in the paper industries
60%
Fogelholm J. , Hamalainen E.
Systems Science
|
2005
|
tom Vol. 31, no 1
117-125
EN
The idea of feedback presents for many the embodiment of Cybernetics, though it only represents one important aspect of this science, which can be traced back more than half a century to ROSENBLEUTH et al. [21], when it was shown how this concept could be used to posit purpose for machines. In the years since all these theoretical concepts have been published, there has been many developments in the technical concepts of cybernetics and in the realm of applications. One area of application, however, where these insights have been quite neglected, is represented by the models required by and used in economic steering systems of industrial enterprises, which are still based on the central ideas of Managament or Cost Accounting, where the updating of the information embedded in the resource model, which represents the core of this system, has received only slight emphasis. This paper deals with the recent findings in the area of updating resource or cost models in the Paper Industry, which basically incorporates the discoveries of the Activity-Based Costing, which has been developed since the 1980's, but where almost all applications have been in the Assembly Industries.
16
Content available remote The improvement of the quality management by the activity-based costing
60%
Michalska J. , Szewieczek D.
Journal of Achievements in Materials and Manufacturing Engineering
|
2007
|
tom Vol. 21, nr 1
91-94
EN
Purpose: The aim of this paper is showing the activity-based costing. In this paper it was introduced the new method of analysing the costs. Design/methodology/approach: In the frames of own research it has been analysed the costs in the production process by using the method of the activity-based costing. Findings: On the basis of the own research it can be stated, that realization of activity-based costing permits on very detailed acquaintance with costs of undertaken activities in a company. Research limitations/implications: Method of activity-based costing permits on more efficient monitoring of costs which are carried by a company on producing a product and on the quality management system, than the traditional methods of costs' analysis. Practical implications: Own research clearly showed, that very essential is breaking activities' costs as detailed as possible. Essential thing is to divide activities first on more general, and then on more and more detailed. Originality/value: Activity-based costing permits to eliminate these places in organization where carried costs are useless or do not give the desirable effect. This method can be used in all companies. Activity-based costing can be used success to carry on the quality costs' account.
17
Management accounting in business logistics
60%
Ceniga P. , Sukalova V.
Logistyka
|
2011
|
tom nr 6
EN
Logistics business will still constitute an area where it is possible to achieve a significant cost savings, an activity which has enormous potential impact on customer satisfaction and marketing weapon that can be effectively used for competitive advantage. Costs are an important economic category, which significantly affects the business and so this category should be analysed, evaluated and optimised. Cost optimization is an activity which provides the "best cost". In relation to significant changes in business conditions, which are reflected in the emphasis on the need to coordinate business activities, special activities and processes in cross-section of individual units in realised performances, is also developed so-called process cost accounting. It is often referred to as accountingoriented processes and activities - Activity Based Accounting, which aims to provide a basis for managing these processes.
18
Mierzenie kosztów łańcucha dostaw za pomocą rachunku kosztów działań ABC/M (Cz.1)
60%
Sobieszczyk T.
Logistyka
|
2000
|
tom nr 6
14-16
PL
W artykule przedstawiono podstawowe wiadomości dotyczące metodyki pomiaru kosztów, zwanej rachunkiem kosztów działań (ang. Activity Based Costing - ABC) w aspekcie korzyści uzyskiwanych dzięki jej stosowaniu w praktyce. Metoda ta pozwala nadać tradycyjnym (najczęściej niepełnym) danym o kosztach taką strukturę, która znacznie ułatwia podejmowanie właściwych decyzji przez zarządy przedsiębiorstw łańcucha dostaw oraz ich końcowych odbiorców.
19
Content available Zastosowanie rachunku kosztów działań (ABC) do kalkulacji kosztów kształcenia na uczelniach wyższych
60%
Klaus-Rosińska A. , Kuchta D.
Zeszyty Naukowe / Wyższa Szkoła Oficerska Wojsk Lądowych im. gen. T. Kościuszki
|
2011
|
tom Nr 2
312-322
PL
Artykuł przedstawia podstawy teoretyczne i formalną notację rachunku kosztów działań (ABC) oraz studium przypadku jego pilotażowego wdrożenia w jednym z dziekanatów Politechniki Wrocławskiej. Wskazuje na korzyści płynące z zastosowania rachunku kosztów działań na uczelniach wyższych, zwracając jednocześnie uwagę na problemy i koszty z tym związane.
EN
The paper presents the theoretical foundations and the formal notation of Activity-Based Costing (ABC) as well as a case study of its pilot implementation in one of the dean’s offices of Wroclaw University of Technology. It indicates the advantages related to the application of Activity- Based Costing at universities, simultaneously drawing attention to the problems and costs involved.
20
Content available Metody szacowania kosztów na etapie projektowania i kształtowania procesów produkcyjnych
60%
Więcek D.
|
2015
|
tom Vol. 18, nr 4
25--30
EN
On the stage of product design there is a problem related to production cost estimation in the moment when elements are not yet definitely designed. Depending on the amount of the available information, more or less precise cost estimation methods are applied, i.e.: variant methods, generation methods, hybrid methods. The proposed method of cost estimation is based on a formalized description of information about features of construction, manufacturing and organization related to the designed element, automation method of technological processes design using methods of group technology and a model of production costs of machine elements based on Activity Based Costing.
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