A New Concept of Evaluation of the Production Assets

Production assets management in a company is a traditional function, which in the period of transition of the Polish economy gradually lost the role of co-relation with the production function to the function of marketing and sales, finance or even logistics. An efficiency was selected as the main operating criterion at the company level i.e. the ability to reach a set goal of the final activities. Technological efficiency at the level of the production station is expressed by the ratio of technological efficiency, at the level of production cell the efficiency of technology influence on efficiency of production cell. The inspiration for this paper were the new approach to company value on the market, including the value of assets, and advancement in the production technology and an appearance of modern tools.