W artykule przedstawiono metody analizy systemowej w rozpoznawaniu niekorzystnych stanów rzeczy, jakie mogą wystąpić w przedsiębiorstwie. W szczególności opisano zastosowanie modeli przyczynowych dla oceny sytuacji przedsiębiorstwa.
EN
In the article a method of system analysis in identifying the adverse situation of the enterprise was presented. In particular using casual models for the judgment of the enterprise was described.
Majątek blisko 25% sprywatyzowanych przedsiębiorstw państwowych trafił w ręce pracowników. Czy spółki pracownicze radzą sobie w warunkach gospodarki rynkowej? W artykule przedstawiono wyniki badań przeprowadzonych w 16 spółkach pracowniczych województwa łódzkiego w zakresie stosowanych rozwiązań projakościowych.
Considering mergers and acquisitions various issues have to be discussed. Among others they cover economics, legal, social, tax and accounting aspects. The main aim of this paper is to introduce the elementary principles of accounting for mergers and acquisitions. The basis for this study is law regulation provided by the act on accounting amended in November 9, 2000 and Commercial Code. These regulations apply to mergers and acquisitions of companies being subject of Commercial Code as well as acquiring a separate part of another entity. The act on accounting provides for two methods of accounting of business combinations: pooling of interests method and purchase method. These methods are not alternatives to each other. Application of any of them depends on certain conditions. The basic one is whether the acquiring company can be identified or not. The business combination in which neither party can be identified as the acquirer have to be accounted for by pooling of interests method. The business combination in which one of the enterprises (the acquirer) obtains control over the net assets and operations of the other (the acquiree) must be accounted for by purchase method.
This paper aims to summarize the main theories from socio-cultural or institutional approach to encourage the creation of new businesses. Given this context, it raised the importance of theoretical study of the factors that influence decision making in the development of new businesses and how it affects the environment in which they operate the same business. The research method used was to review the existing literature by analyzing the major theories involved in the creation of companies, emphasizing the socio-cultural approach. The analysis concludes the activity of entrepreneurship to encouraging the creation of companies, being an important factor in economic development.
5
Dostęp do pełnego tekstu na zewnętrznej witrynie WWW
Obraz, wizerunek przedsiębiorstwa oznacza fachowość, niezawodność, wiarygodność, solidność, etykę i poczucie odpowiedzialności za prowadzoną działalność usługową i produkcyjną. Wizerunek czyli image firmy oznacza też wyobrażenie i opinie o firmie i jej przedsiębiorcach oraz produktach istniejących w otoczeniu firmy. Celem każdego przedsiębiorstwa jest tworzenie pozytywnego wizerunku firmy, wyobrażenia o niej i jej produktach. Wyróżnienie firmy przez jej wizerunek umożliwia jej odróżnienie od konkurencji, wzmacnia jej konkurencyjność i wpływa na wzrost wartości przedsiębiorstwa.
EN
The image of a company stands for professionalism, reliability, credibility, solidity, ethics and a feeling of responsibility for conducting of the service and productive activity. The image of a company means also an idea and opinions about company and its entrepreneurs and products which exist in surroundings of company. Every company aims at haring the positive image and its products. A distinction of the firm by its image enable to distinguish its from a competition and strengthen its competitiveness and causes. The increasing of value company.
Forecasts built for the needs of the enterprise may be inaccurate. Actual forecast errors (errors ex post) may be greater than the user-defined acceptable prediction errors. One reason for this may be the impact of psychological factors on the forecaster (eg. emotions) and the application of heuristics (usually unconsciously). The purpose of this article was, first, to draw attention to the issue of the possibility of various kinds of heuristics during the construction of forecasts in the company and second to indicate the possibility of eliminating the adverse effects of heuristics on the course and outcome of the forecasting process.
Działalność badawczo-rozwojowa to jeden z najistotniejszych czynników działalności innowacyjnej stosowany w polityce przedsiębiorstwa. Istniejące w większości firm działy zajmujące się prowadzeniem badań i rozwojem, a także jednostki badawczo-rozwojowe to nieocenione zasoby wiedzy. Konkurencyjność firm zależy od efektów prowadzonych przez nich prac i przedstawionych wyników. W artykule przedstawiono dane statystyczne na temat liczby pracowników zatrudnionych w działalności badawczo-rozwojowej oraz wartości nakładów przeznaczonych na działalność sfery B+R. Omówiono podstawowe zadania funkcjonowania jednostek badawczo-rozwojowych oraz źródła ich finansowania.
EN
Research and development activity is one of the most essential factors of innovative operations being applied in the enterprise policy. Research and development sectors operating in a majority of enterprises as well as the research units constitute invaluable stores of knowledge. Competitiveness of companies depends on effects of their research and the obtained results. Statistic data concerning the number of employees engaged in research-development activities as well as values of financial outlays allocated for this sector are given in the paper. The basic tasks of the research-development units and sources of funds are discussed.
8
Dostęp do pełnego tekstu na zewnętrznej witrynie WWW
Most organizations want to exist and develop. Their development requires introducing changes in a number of areas. Some of them are essential in order to achieve a stable development. From this article it is possible to learn about their essence and meaning in modern organisations functioning in a dynamic environment.
PL
Większość organizacji pragnie trwać i rozwijać się. Ich rozwój wymaga wprowadzania zmian w różnym zakresie. Niektóre z nich mają szczególne znaczenie dla osiągnięcia trwałego rozwoju. O ich istocie i znaczeniu dla współczesnych organizacji funkcjonujących w dynamicznym otoczeniu można dowiedzieć się z treści tego artykułu.
9
Dostęp do pełnego tekstu na zewnętrznej witrynie WWW
Not so long ago, the crucial factor on the road to success was believed to be found within the perfect understanding and application of organizational strategies. This turned out to be incomplete when the influence of the organizational culture came to daylight. Today this force constitutes the core of the present organization. It determines the unwritten rules and values, which allow stakeholders to better comprehend the way the company works, what it stands and aims for. Understanding and accepting the above enables creating a „member-company‟ relationship, bringing benefit in form of involved employees, and a company which provides confidence and security.
W artykule przedstawiono wyniki badań na temat potrzeb informacyjnych firm MSP w branży TSL. Badania przeprowadzono wśród kilkudziesięciu firm regionu łódzkiego. Pogrupowano potrzeby informacyjne przedsiębiorstw na firmy nastawione na intensywne korzystanie ze wsparcia informatycznego i na takie, które sporadycznie, lub w zawężonym zakresie korzystają ze wsparcia informatyki. W pierwszej grupie wydzielono obszary szczególnego zainteresowania i w odniesieniu do tych wymagań przedstawiono ofertę rynkową.
EN
The paper presents the results of research on information needs of logistics SME companies. The study was carried out among dozens of companies in Lodz region. Information needs of companies are classified into two groups. Group One companies focused on intensive use of IT support.Group Two companies that occasionally, or in the narrower field have the support of TI The first group was focused and areas of particular interest were described. In that way offer of logistics software were analyzed.
11
Dostęp do pełnego tekstu na zewnętrznej witrynie WWW
Przemiany organizacji wytwarzania zmierzają w kierunku wirtualnej (cyfrowej) organizacji działań kooperacyjnych, kreowania struktur wirtualnej integracji przedsiębiorstw, kreowania struktur tzw. przedsiębiorstwa przyszłości lub inaczej fabryki przyszłości. Polega to na wirtualnej integracji samodzielnych podmiotów gospodarczych i bazuje na technologiach WOD. W architekturze fabryki przyszłości jej modele strukturalne i funkcjonalne konsolidują funkcje i zadania inżynierii kooperacyjnego wytwarzania z funkcjami i zadaniami inżynierii ekonomiki przemysłu.
EN
Transformations in production organization tend towards virtual (digital) organization of cooperation activities, creation of structures of enterprises virtual integration, structures of the so-called future enterprise or, in another words, the Future Factory. It consists in virtual integration of independent economic subjects and is based on WOD (Virtual Organization of Activities) technologies. In the Future Factory architecture its structural and functional models consolidate functions and tasks of cooperation production engineering with functions and tasks of industrial economics engineering.
Communicating and supporting changes constitute a crucial field of interest for corporate communication. Changes in organizational culture is a challenge for internal communication to face as building organiza-tional culture entails changes in management processes, corporate strategies, values, symbols and relations as well as interactions among employees. Governing those spheres through communication processes is a decisive factor which influences the company’s functioning. In the following article certain strategies/approaches to communicating changes to employees will be presented. Each strategy places emphasis on a different means of influencing employees, depending on their relationships and creativity, as well as their attitudes to adapt to any changes and challenges. Studying communication interactions among employees and fostering them strategically helps overcome potential problems and reduce communication barriers that finally affect the company’s efficacy.
During the time of sudden and unforeseen changes, a company may not assume a single strategy and indefinitely continue to pursue its objectives. The phenomenon of globalisation transforms the company environment, the company employees and the company itself. A question which must be asked is whether the individuals managing companies are aware that when they are making strategic decisions they are always following a certain perspective of strategy description. For that purpose, the author of this paper presents various approaches to strategy management – ranging from traditional to contemporary. Nonetheless, the overriding objective of this paper is the presentation of the author’s own method of identifying approaches to strategy in management or more broadly, in strategic management. The nature of the method is the allocation of points/scores to features which characterise a given company, and the subsequent assessment of these features by that company. Both values constitute a weighted value which in percentage terms depicts the approach structure to a strategy within the analysed entity. The research conducted (presented in the paper), despite the relatively limited number of subjects analysed, suggests to a certain extent that the method proposed may be used as a tool to classify a given entity in relation to the individual approaches to strategy.
This academic paper presents results of research conducted in 2012 in a production business in south Poland where the Analytic Network Process (ANP) method was applied. The objective of the research was to establish the level of risk for selected factors resulting from higher production output of the business in focus. Moreover, selection of the decision-making variant burdened by the lowest risk priority for the achievement of goals set comprised an important research criterion. The application of ANP facilitated a comprehensive approach to the issue in focus. The overriding goal was to demonstrate the efficacy of the method in solving multi-criteria decision problems, especially those which require risk analysis.
15
Dostęp do pełnego tekstu na zewnętrznej witrynie WWW
W artykule opisano metodę rachunku kosztów działań - Activity-Based Costing (ABC). Poszczególne etapy planowania i wdrażania tej metody zilustrowano na przykładzie przedsiębiorstwa produkcyjnego średniej wielkości. Przykład ten ukazuje, iż metoda ABC dostarcza dokładniejszych informacji o koszcie wytworzenia produktu w porównaniu z tradycyjnym rachunkiem kosztów. Informacje zebrane w ten sposób pozwalają zarządzającym na sprawne uruchamianie działań korygujących oraz podejmowanie właściwszych decyzji.
EN
This paper presents a method of cost accounting - Activity-Based Costing (ABC). The steps for designing and implementing this method are illustrated with example of a middle productive company. This example presents that the Activity-Based Costing only provides more accurate product cost information than Traditional Cost Accounting (TCA). Based on this cost information, managers are able to take corrective actions and to make better business decisions.
16
Dostęp do pełnego tekstu na zewnętrznej witrynie WWW
W artykule zaprezentowano przegląd współczesnych koncepcji związanych z formułowaniem strategii przedsiębiorstwa, zwłaszcza z poznawczym charakterem procesu strategicznego. Jako kluczowe w tym kontekście jawią się procesy kreowania wiedzy w organizacji, ze względu na największy potencjał wartości dodanej, który kryje się w wiedzy.
EN
In the article the review of current conception regarding formulation of the enterprise strategy, especialy the cognitive aspect of the strategic process has been presented. As the key concepts have been found the processes of knowledge creation in the organization, because of the highest potential of the added value, hidden in knowledge.
17
Dostęp do pełnego tekstu na zewnętrznej witrynie WWW
Spółki kapitałowe mogą się łączyć między sobą oraz ze spółkami osobowymi. Spółka osobowa nie może być jednak jednostką przejmującą lub nowo zawiązaną. Spółki osobowe mogą się łączyć między sobą jedynie poprzez zawiązanie spółki kapitałowej. Proces łączenia nie dotyczy zarówno spółek w likwidacji, które rozpoczęły podział majątku, ani spółek w upadłości. Połączenie może być dokonane dwojako: w trybie łączenia się przez przejęcie (powstaje spółka przejmująca) lub też w trybie łączenia się przez zawiązanie nowej spółki (powstaje spółka nowo zawiązana).
The main objective of this paper is to attempt to evaluate the selected financial ratios as a tool to assess the financial condition. The source material for the analyzes are empirical data contained in the financial statements of the company Inżyniweria Rzeszow S.A for 2011–2015. Financial reporting is useful because the company not only to the proper interpretation of numbers but above all to make better use of resources, improve performance, meet market needs and expectations of the owners. Thus it aims to facilitate the decision, which will ensure the effective development of the company in the future. It is important to emphasize the fact that the modern world is constantly changing, which are dynamic caused by the influence of the processes. These processes are; social, economic, political and cultural characteristics of each of which is subjected to the process of globalization treated primarily as a phenomenon or state of the global economy. The development of the market economy and globalization increases the demand of enterprises for economic information. In the modern economy, information is regarded as one of the important resources of the organization and is the subject of management. This information flow from the analyzes assess the financial condition and significantly determine investment decisions and financial.
As part of the demutualization process, stock exchanges are transformed into the traditional membership structure (mutual) for entrepreneurial structure. The aim of the article is to analyze changes in the functioning of the stock exchanges due to the organizational and legal form and the consequences of these changes. As a research hypothesis, it is assumed that the process of demutualization determined the changes in the rules of functioning of the stock exchanges and created threats from point of view of socio-economic functions. In order to verify the hypothesis, we use: analysis of causes, logical analysis and analysis of statistical data about the 57 stock exchanges- members of WFE. The conducted analysis allows to verify the hypothesis that demutualization process determined the changes in the rules of functioning of stock exchanges, as well as created a threat from the point of view of socio-economic functions. The contribution (value added) of this article is the conducted analysis verifying the essence of stock exchanges from the perspective of the processes of demutualization.
On 05/06/2011, the Official Gazette announced the text of the Act of 01.04.2011 amending the Act - Code of Commercial Companies and certain other acts (Journal of Laws No. 92, pos. 531). The Act came into force on 01/01/2012. It allows you to set up and register a Limited Liability Company using the Internet. The purpose of the amendment is to simplify and significantly accelerate the establishment of limited liability companies, and also to simplify the related procedures. It does not enter a new special type of Limited Liability Company. The change applies only to the registration and establishment procedures in already existing type of company. The name S24 comes from the adopted assumption that the order of entry in the register of the new company will be made within 24 hours. Thus, from the beginning of 2012 in our legal reality, there are three types of Limited Liability Companies: a company incorporated traditionally with notary and entered into the National Registry of the Court, the company in the organization, and commonly called S24- a company which registration will generally last one day.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.