Paweł Kużdowicz

Application of cost accounting systems in an enterprise

Abstract Application of cost accounting systems in an enterprise The Article discusses the issue of allocation of costs in the normal and actual cost accounting systems. A procedure of dump (conversion) of the normal into actual costs using data flows has been presented. The Article presents an example of applying the designed procedure illustrating the links between cost centre, cost objects and income objects accounting. Streszczenie Zastosowanie systemów rachunku kosztów w przedsiębiorstwie Artykuł podejmuje problematykę rozliczenia (alokacji) kosztów w systemach ramach rachunku kosztów normalnych oraz bieżących. Zaprezentowano procedurę sprowadzania kosztów normalnych do kosztów bieżących z wykorzystaniem potoków danych. W artykule przedstawiono przykład zastosowania opracowanej procedury ilustrującej powiązania pomiędzy rachunkami centrów kosztów, nośników kosztów oraz nośników wyników.

Modelling value stream flows in the enterprise supply chain

Summary Value stream flows in the supply chain This paper discusses supply chain management in an enterprise. A concept of modelling value stream flows defined in an integrated ERP-class information system is presented. The paper focuses on value stream flows in the areas of procurement, production, and sales in an enterprise. Such flows are illustrated by examples. Streszczenie Modelowanie przepływów strumieni wartości w łańcuchu dostaw przedsiębiorstwa Artykuł podejmuje problematykę zarzadzania łańcuchem dostaw w przedsiębiorstwie. Przedstawiono koncepcję modelowania przepływów strumieni wartości osadzonych w zintegrowanym systemie informatycznym klasy ERP. Skoncentrowano się na przepływach strumieni wartości w obszarach zaopatrzenia, produkcji oraz sprzedaży przedsiębiorstwa ilustrując je na przykładach.

Efficiency Control in Industrial Enterprises

The global crisis has resulted in a strong need to change the enterprise philosophy. It is observed the importance of a well-thought strategy as a key prerequisite for contemporary enterprise business success. It should include a very good idea which helps to gain a competitive advantage in the market in the future, and also it has to be implemented very quickly. Therefore, efficiency control plays a significant role in industry enterprises. In this paper the new method of efficiency control dedicated for industrial enterprises which have make-to-order manufacturing (MTO) is presented. MTO companies produce bespoke and customized products to particular customer specifications but not repeated on a regular basis. The main goal of this paper is to connect the strategy implementation process with the production order acceptance process, which can increase the efficiency of strategy realization in make-to-order manufacturing.

Evaluation of the financial condition of the companies of transport and storage section in times of economic crisis - taxonomic analysis

Summary The aim of the article is an evaluation of the financial condition of the companies of transport and storage section (section H) based on synthetic indicator in times of economic crisis. The first part of the paper discusses theoretical issues relating to the construction of synthetic measures. In the second part of the paper, a comparative study of the financial condition of the companies of transport and storage section in comparison with the financial condition of the companies in other sections was presented. This study was carried out on the basis of a synthetic financial condition indicator constructed with use of the model method.