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Ewa Kulińska

The Meaning of Processes Orientation in Creation and Realization of the Added Value

Characteristic of morphology and the identification of process category structure of are a crucial stage of its implementation within enterprises as well as it determines the final effects of processes realization, which is producing and realization of added value for market participants. In this paper author describe the essence of added value, its functions and factors that form this category in the understanding of the constant-flow organization that is set on realized processes. Performing analysis related to creation and realization of the added value, in the context of the basic aims of functioning organization of processes and establishing perception means and interpreting the creation of added value within the processes of customer and enterprise environment.

Open access

Ewa Kulińska

Abstract

This paper presents the nature of logistic processes functioning in manufacturing companies with special risk factors situations. The author's parameterization model of the value added was generated as a result of the logistic processes. Author refers to differences between all-in and real costs caused by appearance of risk factors in logistic processes. Author also identifies the change of the value added measured with the net profit and its results.

Open access

Ewa Kulińska

Abstract

It was on the basis of the obtained results that identify the key prerequisites for the integration of the management of logistics processes, management of the value creation process, and risk management that the methodological basis for the construction of the axiological dimension of the risk management (ADRM) model of logistics processes was determined. By taking into account the contribution of individual concepts to the new research area, its essence was defined as an integrated, structured instrumentation aimed at the identification and implementation of logistics processes supporting creation of the value added as well as the identification and elimination of risk factors disturbing the process of the value creation for internal and external customers. The base for the ADRM concept of logistics processes is the use of the potential being inherent in synergistic effects which are obtained by using prerequisites for the integration of the management of logistics processes, of value creation and risk management as the key determinants of the value creation.

Open access

Ewa Kulińska

Abstract

The article is an analysis of materials management in different areas of functioning of manufacturing enterprises, with particular reference to the costs generated by it and all possible risk factors. The overall objective is to demonstrate, on the basis of the study in the furniture industry, that the occurrence of a risk factor in one area of a company has financial consequences for even a few more stages of the process. This affects the calculation of the actual cost of implementing the process and naturally carries consequences in the profit achieved by the company. For the analysis, the well-known algebraic principle of logic characterization of V.A. Gorbatov was applied.

Open access

Ewa Kulińska and Monika Odlanicka-Poczobutt

Abstract

The aim of this publication is to present the effects of one of the projects conducted in Opole Province, titled “The effective transfer of knowledge from science to industry in Opole Province” and its impact on the practical aspects of the local development of entrepreneurship and innovation in travel companies. The presented material constitutes an attempt to answer the research problems associated with the introduced innovations. These problems have been formulated as the following questions: Is the GPS functional enough to significantly improve transportation services? Does the cost of implementing the system not exceed the profits it generates? Does the use of GPS in performing transportation services cost-effective also for small businesses? Is a company that uses the GPS able to meet the increasing customer expectations? How can a business benefit as a result of implementing the system? To verify this objective, theoretical research tools were used, such as: analysis, synthesis, generalizations, and comparisons. In terms of practical methods, the following found application: observation method (gathering information on companies, interviews with employees, analysis of documents) and analytical method.

Open access

Ewa Kulińska and Agnieszka Dornfeld

Abstract

This paper concerns the rules of the functioning of management control standards used in the Treasury Control Office. Its purpose is to present research results conducted in the years 2013–2014 in Polish Treasury Control Offices. Obtained results are the effect of applying author’s model of the assessment of management control implementation. The research was conducted for management personnel and the rest of offices employees separately. Significant discrepancies between these two groups of respondents were indicated. Based on the results, the areas of deviation from expected level of management control standards were established and the areas where implementation of control mechanisms relying on increasing the supervision of board of directors over managers were indicated, providing permanent and efficient elements of managers supervision over subordinate employees and making purposes and tasks put on the Treasury Control Office for given year more precise and familiarization of employees and carrying out trainings and series of other corrective measures.