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1

Meranie ekonomickej efektivnosti piliarskiej vyroby

100%
Rajnoha R.
Intercathedra
|
2007
|
tom 23
2

Business performance management - value stream mapping and costing methodology in wood industry company

100%
Rajnoha R.
Intercathedra
|
2011
|
tom 27
|
nr 2
Paper describes one innovate access to the right calculation of the production performance and production costs. It offers a transparent way, how to calculate the lean indicators in the real industrial production. Traditional companies use standard costing as the primary method of production costs control process. Today’s production environment enables a vitally mechanism in the area of monitoring of real production costs, because all types of wastes are undesirable and the motivation to cost decreasing is in according to the productivity improvement, higher efficiency and respectable cost level very important. This paper presents one of the most effective tools for enterprise processes cost reduction - value stream mapping and costing. This tool enables by lean metrics to improve not only the cost structure, but the system of cost calculation as a system for higher process profitability too.
3

Vybrane ukazovatele merania vykonnosti firiem

100%
Rajnoha R.
Intercathedra
|
2006
|
tom 22
4

Business performance measurement, planning and control

100%
Rajnoha R.
Intercathedra
|
2008
|
tom 24
5

Modelovanie podnikovych procesov s vyuzitim teorie "make or buy"

63%
Rajnoha R., Rasner J.
Intercathedra
|
2005
|
tom 21
6

Business performance measurement - transfer pricing methods analysis and model

63%
Rajnoha R., Slivkova D.
Intercathedra
|
2012
|
tom 28
|
nr 1
Tax policy and tax planning is one factor that influences Multinational Corporations’ strategic and operative decisions. In order to secure business and financial relations between associated enterprises, it was necessary to determine measures for pricing transactions between associated enterprises in compliance with the arm’s length principle. Such a measure is transfer pricing. This study’s target is focused on selection of the appropriate transfer pricing methods for particular transactions and determining their strengths and weaknesses. The object of the research were transfer pricing methods and the subject of the research were multinational corporations or their parts. According to the theoretical analysis of the primary sources for the research, we have identified and obtained the strengths and weaknesses of individual methods and suggested their use for selected dependent transactions. The final outcome of that primary research is the model for the use of transfer pricing methods.
7
Artykuł dostępny w postaci pełnego tekstu - kliknij by otworzyć plik
Content available

Activity based costing and efficiency of its application in the wooden houses production

63%
Rajnoha R., Chromjakova F.
Drewno. Prace Naukowe. Doniesienia. Komunikaty
|
2009
|
tom 52
|
nr 181
8

Activity based costing - a necessary assumption for the management based on processes

63%
Rajnoha R., Alac P.
Intercathedra
|
2003
|
tom 19
9

Value stream mapping in cost calculations

63%
Chromjakova F., Rajnoha R.
Intercathedra
|
2006
|
tom 22
10

Business performance management of Slovak companies during the period of global economic crisis

63%
Rajnoha R., Dobrovic J.
Intercathedra
|
2010
|
tom 26
On the base of contemporary stage of controlling utilization in business and based on analysis of theoretical and practical approaches we present chosen methods, models and techniques of business controlling. Our primary interest focuses not only on theoretical basis of solution but also on practical application under conditions of Slovak companies, during financial and economic crisis. EVA is both a measure of value and also a measure of performance. The value of a business depends on investor’s expectations about the future profits of the interprise. Stock prices track EVA far more closely than they track earnings per share or return on equity.
11
Artykuł dostępny w postaci pełnego tekstu - kliknij by otworzyć plik
Content available

Quantitative and qualitative diagnostic methods for measuring the effects of foreign direct investment in terms of the wood-processing industry in the Slovak Republic

51%
Merkova M., Rajnoha R., Novak P.
Drewno. Prace Naukowe. Doniesienia. Komunikaty
|
2012
|
tom 55
|
nr 187
The paper deals with the issue of increasing the potential of the wood-processing sector and increasing its efficiency and competitiveness through the impact of foreign direct investment within the specific conditions of the wood-processing industry in the Slovak Republic. The aim of this paper is the analysis and evaluation of the quantitative and qualitative effects of foreign direct investment in the Slovak Republic and other V4 countries with a specific focus on the wood-processing industry in the Slovak Republic.
12

Price competitivenes of Slovak companies during the period of economic crisis and after entry of Slovak Republic into Eurozone

51%
Rajnoha R., Dobrovic J., Macoszek R.
Intercathedra
|
2009
|
tom 25
On the base of contemporary stage of controlling utilization in business and based on analysis of theoretical and practical approaches we present chosen methods, models and techniques of business controlling. Our primary interest focuses not only on theoretical basis of solution but also on practical application under conditions of Slovak companies, during financial and economic crisis and under conditions of conversion on Euro currency.
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