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Quality management has to consider a lot of new aspects regarding the latest trends in the field. The authors of the proposed paper will point at the interconnection of three major aspects: technical, communication and economical aspect. The authors propose, based on these aspects, a Triad of Quality. The main aim of quality management is essentially to increase effectiveness indicators in the organisation, rather than satisfying customers by certain product properties or focusing on increasing the market share. The authors propose their indicators of profitability of quality- Return on Quality, ROQ. The Triad of Quality is proposed as a new way of perceiving the economical aspects of quality. The paper will present a proposal of a system of indicators based on the communication aspect and the economical aspect of quality.
In this article an attempt was made to use logit analysis to measure and evaluate the output‟s profitability of particular production types according to the economic size. Research was based on FADN database that included information about 615 production types according to the economic size from the European Union in the years 2004-2005.
The most accessible and especially valuable for energy sector type of biomass is wood, its post-production residue as well as fuels based on wooden residue. One such fuel with the best prospects for further development is wooden pellet which due to its high stability and homogeneity guarantees the highest energy concentration per unit as well as the possibility for fully automated burning process. The aim of the article was researching the influence of selected factors on the increase in value of various types of wooden residue when processed into pellet. The research took into account the following variables determining this value: raw material intensity ratio depending on the type of material being used, sales price of a single unit of finished product, margin envisioned by the producer, production cost of wooden fuel and the cost of transport considered only in the situation when there is a need for purchasing raw material.
The goal of the paper is to highlight the importance of using modern process indicators for improving business performance. The paper is focused on analysis of primary research results dealing with using modern methods of business process management in Slovak enterprises. Precondition is to confirm relevance between business performance and using modern process indicators. In the paper a business performance evaluation is presented by return on equity. This indicator is the most known performance indicator for Slovak managers.
Systematic increase of demand for wooden biomass and fuels generated from it is the result of the need to fulfill European Union obligations. For those sawmills which very often operate on the verge of profitability it creates a chance for improving their efficiency. Those having a sufficient amount of raw material at their disposal should consider launching production of wooden briquettes, as such initiative does not require any significant investment and may be complementary to company primary activities. Profitability of such venture depends on numerous variables. The aim of this article was to determine the value of sawmill residue when processed further into briquettes taking into account the impact of various factors. The research took account of: material intensity ratio depending on the material used, sales price per unit of final product, the entrepreneur’s target margin, briquettes production cost as well as the cost of transport in case of those enterprises which do not possess their own raw material.
In this article an attempt was made to use the discriminant analysis to measure and evaluate the profitability of production types according to the economic size. Research was based on FADN database that included information about 615 production types according to the economic size from the European Union in the years 2004-2005.
The article contains data concerning the production and economic aspects of producing starch from three starch potato cultivars, such as Adam, Pasja Pomorska and Ślęza. The considerations are based on an experiment conducted in 2008–2010 at the Experimental Station of the University of Warmia and Mazury in Olsztyn, situated in Bałcyny (N = 53°35’49’’; E = 19°51’20,3’’). The study has shown that the cultivar Adam is the least economically useful starch potato, as it gives low starch yields, generates very high unit costs and presents the least favourable response to modifications in foliar fertilization that do not lead to the improvement of yielding. The lowest unit costs of producing starch occurred in the production of the potato cultivar Ślęza. Depending on the applied foliar fertilization treatments, the starch production unit costs decreased the most for the cultivar Pasja Pomorska, reaching the highest cost reduction level in the variant consisting of soil dressing A – 280 kg ha⁻¹ NPK (80 N, 80 P, 120 K) and foliar fertilization variant a – Basfoliar 12-4-6 [8 dm ha⁻¹].
The paper focuses on comparisons of the size of the labour force between cooperatives and other legal forms of enterprises in agricultural area. Precisely, the purpose of the paper is to analyse differences between cooperatives and other enterprises in the agricultural sector in the context of employment. An empirical analysis is done on the example of Polish agricultural production cooperatives (APC) and other farming entities. The paper brings answers to the following research questions: Do the agricultural cooperatives provide more employment than other farming entities? What was the level of employment in agricultural cooperatives and other farming entities and what will it be? How does the level of employment influence the profitability of agricultural cooperatives and other farming entities? The conclusions are made on the basis of an analysis of the “List of the 300 best agricultural enterprises” prepared by the Institute of Agricultural and Food Economics – the National Research Institute in Poland. The analysis includes the following types of agricultural enterprises: agricultural production cooperatives, government-owned companies, individual farms, private companies and other farming entities. The time range of this research covers the years 2009–2015. The comparisons are made using analysis of variance, extrapolation method and correlation analysis. The main finding is that there are no clear and significant differences between agricultural production cooperatives and other farming entities in terms of the level of employment, its impact on the overall profitability and partially on increase thereof. However, some of the entities are able to create a lot of jobs. Moreover, they can increase the return on sales by increasing the level of employment and maintain the existing jobs even in the time of a crisis.
The aim of the research paper was to present a character description of organic agricultural holdings and identify factors affecting profitability of these holdings basing on the opinions of farmers specializing in such production. The area analyzed in this research was the Podlaskie Voivodeship. In order to achieve the aim, various research methods were employed, such as the study of relevant literature opinion surveys conducted using a questionnaire directed to 101 organic farms (selected randomly ensuring representativeness of results) as well as means of descriptive statistics. The conducted research indicates that a typical organic farmer in the Podlaskie Voivodeship is 48 years old and has 16 years of experience in agricultural holding management. He is also well educated (44% have higher education) and possesses good knowledge about organic agriculture. Almost 80% of analyzed agricultural holdings have certificates, usually for several products. 51% produce mostly for their own needs, while production of only every third is for the most part dedicated to market purposes. In 55% of these holdings, production is oriented mostly towards plant production, whereas 35% is multidirectional. In the majority of farmers’ opinions, the economic situation of their holdings is comparable to that of conventional farms. Only every fifth farmer considers their situation to better. According to the respondents, subsidies from the European Union are among the most important factors determining profitability of organic agricultural production. The factors that affect profitability negatively, according to interviewed farmers, are: low sale prices, unfavorable climate conditions, high costs of obtaining certificates and overly extensive bureaucracy
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