The study presents a new innovative approach to the accepted principle of agile enterprise management by using the method of rationalization of the structure of administrative and office work (DZA). Agile enterprise management focused on minimizing costs induces permanent necessity to look for new methods and techniques to achieve the assumed cost targets. Contemporary enterprises have access to a wide range of activities and instruments affecting the formation of costs while running their business. In connection with the above, a research question was posed in the study; how to implement the concept of agile enterprise management based on methods of rationalization of the structure of administrative and office work and lean management? The aim of the paper is to learn and evaluate the applied method of analysis of run times in the system of administrative and office work (DZA Dürchlaufzeitenanalyse) in the context of agile management of the enterprise. The study indicates the advantages and disadvantages of implementing this concept for the enterprise, thus the paper bridges the gap between theory and practice in the selection of instruments to realize of the concept of agile business management. The applied research method is literature studies and descriptive analysis in the field of application of the method of minimizing time of runs. Descriptive analysis was developed based on an example of the activity of a chemical industry enterprise operating in Poland. The research issues are important and up-to-date due to the constant need to maintain cost discipline in the enterprise and the implementation of innovative approaches to seek ways to reduce costs.
In the paper, there has been discussed the problem of measurement and assessment of effectiveness of auxiliary processes [Kaplan: 2001, Porter: 1985] of production in the enterprise of the cement industry operating in international markets. The applied research method is literature studies and the case study, which will allow for the accomplishment of the objective of the paper which is the parameterization and assessment of costs of ancillary activities of production in the area of maintenance.
The paper is important and up-to-date since auxiliary processes of production generate high costs, therefore, they should be within the area of interest of managerial staff of these companies.