Wyniki wyszukiwania - Biblioteka Nauki

1

Ekonomiczna wartość dodana w systemie oceny przedsiębiorstwa

100%

Stecyk M.

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tom Nr 41

81-96

EN

The expieriences of polish companies show that the traditional methods of measuring effectivness in the company must be replaced by more appropriate methods. Growing popularity of EVA (economic value added) as a performance measure needs to be considered in terms of possibilities of its inplementation in Polish companies. The article shows the characteristic and the most important disadvantages of EVA metric which have to be taken into advantage before being adapted by polish companies.

2

Empirical study to identify the key business activities contributing to manufacturing business performance

86%

Huang T. T. , Stewart R. A. , Chen L.

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tom Vol. 31, nr 2

747-755

EN

Purpose: Within the context of high global competitiveness, knowledge management (KM) has proven to be one of the major factors contributing to enhanced business outcomes. Furthermore, knowledge sharing (KS) is one of the most critical of all KM activities. From a manufacturing industry perspective, supply chain management (SCM) and product development process (PDP) activities, require a high proportion of company resources such as budget and manpower. Therefore, manufacturing companies are striving to strengthen SCM, PDP and KS activities in order to accelerate rates of manufacturing process improvement, ultimately resulting in higher levels of business performance (BP). A theoretical framework along with a number of hypotheses are proposed and empirically tested through correlation, factor and path analyses. Design/methodology/approach: A questionnaire survey was administered to a sample of electronic manufacturing companies operating in Taiwan to facilitate testing the proposed relationships. More than 170 respondents from 83 organisations responded to the survey. The study identified top management commitment and employee empowerment, supplier evaluation and selection, and design simplification and modular design as the key business activities that are strongly associated with the business performance. Findings: The empirical study supports that key manufacturing business activities (i.e., SCM, PDP, and KS) are positively associated with BP. The findings also revealed that some specific business activities such as SCMF1, PDPF2, and KSF1 have the strongest influencing power on particular business outcomes (i.e., BPF1 and BPF2) within the context of electronic manufacturing companies operating in Taiwan. Practical implications: The finding regarding the relationship between SCM and BP identified the essential role of supplier evaluation and selection in improving business competitiveness and long term performance. The process of forming knowledge in companies, such as creation, storage/retrieval, and transfer do not necessarily lead to enhanced business performance; only through effectively applying knowledge to the right person at the right time does. Originality/value: Based on this finding it is recommended that companies should involve suppliers in partnerships to continuously improve operations and enhance product design efforts, which would ultimately enhance business performance. Business performance depends more on an employee's ability to turn knowledge into effective action.

3

Mierniki oceny efektywności kapitału ludzkiego na poziomie przedsiębiorstwa

72%

Białasiewicz M.

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2004

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tom Nr 43, t. 2

1147-1152

EN

Unusual human resources' role in the process of gaining and keeping long term competition advantage by the company determines necessity for effective human resources managing and also for monitoring and forecasting links between human resources and enterprise's effects. One aspect of evaluating investments' effectivity into human capital is evaluating human resources inserted piece into goals achieved by the enterprise, what is the subject of the article. Evaluation of human resources' effectivity on the enterprise's level is studying relations between human resources and goals of the enterprise, especially financial, and contains financial indicators as well as humans.

4

Płynność finansowa jako istotne kryterium oceny przedsiębiorstwa

72%

Babuśka E. W.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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2018

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nr 2(974)

97-116

PL

Artykuł dotyczy płynności finansowej rozważanej jako istotny miernik oceny działania przedsiębiorstwa. Płynność finansowa jest konsekwencją kształtowania właściwych relacji wpływów do wydatków w procesie zarządzania. Jej istotę, sposoby określania i analizę przedstawiono na podstawie bilansu i rachunku przepływów pieniężnych, omawiając wskaźniki płynności i ich klasyfikację oraz dokonując ich interpretacji. Badanie płynności w polskich firmach oparto na jednostkowych sprawozdaniach finansowych PKN Orlen SA za lata 2013–2016. Dokonano analizy przepływów pieniężnych oraz statycznych i dynamicznych wskaźników płynności. Metodami badawczymi były studia literaturowe na temat sprawozdawczości, płynności i analizy finansowej, interpretacja właściwych aktów prawnych, analiza sprawozdań finansowych oraz wnioskowanie. Wyniki badań potwierdzają, że płynność finansowa jest obecnie najważniejszym kryterium oceny przedsiębiorstwa, zapewniającym jego równowagę i stabilność.

EN

The article discusses financial liquidity considered as a leading indicator of company performance. Financial liquidity is a function of shaping the proper relationship of receipts to expenditure in the management process. Its essence, methods of determination and analysis are presented on the basis of the balance sheet and cash flow statement, showing liquidity ratios, their classification and interpretation. The survey of financial liquidity in Polish companies was based on the example of unit financial statements of PKN Orlen SA. for the years 2013–2016. Cash flow and static and dynamic liquidity ratios were analysed. Research methods include a review of the literature on reporting, liquidity and financial analysis, interpretation of related legislation, analysis of financial statements, and inference. The results confirm that liquidity, which ensures a company’s balance and stability, is today the most important parameter in assessing a company.

5

Bank komercyjny w opinii klientów indywidualnych

58%

Bartnicki M.

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tom z. 64

7--19

PL

W ramach artykułu przedstawiono wyniki badań oceny satysfakcji klientów, przeprowadzonych na przestrzeni od grudnia 2005 do grudnia 2011, wybranego banku komercyjnego. Zaprezentowano wybrane parametry oceny na poziomie organizacyjnym całego banku.

EN

The article presents the results of evaluation of customer satisfaction conducted over the period of time from December 2005 to December 2011 in chosen commercial bank. There is presented the selected assessment parameters on the organizational level of the entire bank.

6

The interaction and coupling between enterprise value evaluation and regional ecological environment

58%

Zhang G.-F. , Chen X.-R. , Li Z.-R.

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tom Vol. 30, nr 1

125--132

EN

The development of industrial Internet technology enterprises plays an important supporting role in green water and green mountains, as a forestry industry with both economic value and ecological value. at present, it is facing a good opportunity for development. However, industrial Internet technology enterprises are faced with many risks, such as long investment cycle, low comparative income, and their ecological value is easy to be ignored. Based on FCFF model and LINEST function, this paper studies the enterprise value evaluation and ecological development. The main conclusions are as follows: (1) the economic value of industrial Internet technology enterprises is greatly affected by non-financial factors; (2) the excess income of industrial Internet technology enterprises is affected by ecological improvement. (3) under the background of green finance, the comprehensive operation ability of enterprises can be effectively improved through internal control of enterprises, formulation of government laws and supervision of social enterprises. This study has important theoretical and practical significance for China to scientifically and reasonably evaluate the value of industrial Internet technology enterprises.