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Analiza i propozycje usprawnień systemu rozliczeń zysku w warunkach nowej reformy gospodarczej

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Walczak M., Uniwersytet Łódzki K. R.
Acta Universitatis Lodziensis. Folia Oeconomica
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1984
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vol. 41
EN
The author has tried to determine usefulness of the profit measure in analysis of the enterprise’s economic performance, advantages accruing from its maximization along with some weaker points of the net profit accounting system in conditions of the economic reform being implemented at the present time. There are described measures necessary in the system of tax charges and funds to strengthen its motivational functions and improve financial abilities of enterprises. It was discovered that although there did not exist any ideal measure for estimation of the enterprise’s economic performance, the profit measure had fewer drawbacks in present conditions. An analysis of effectiveness of economic performance carried out with its application in a chosen enterprise revealed a certain degree of the enterprise’s economic stabilization, improvement of its financial situation as well as many other technical-economic indices.
2
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Istota współczesnego przedsiębiorstwa i wynikające z niej potrzeby zarządzania strategicznego

100%
Walczak M., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
EN
The transition of Polish economy has changed the process of company management and information needs of its management. The change in information needs results in different perception of the company interior and its outside environment. The environment begins to play more and more important role in company development. The intention of the author is to present the approach to management of contemporary company and its means - financial analysis. Financial analysis has to be more oriented on the needs of strategic management because traditional methods and techniques are no longer sufficient. Financial analysis has to include methods of environmental analysis, portfolio techniques, methods of cash flow analysis, etc.
3
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Kategoria zysku a potrzeby kształtowania i oceny efektywności ekonomicznej w organizacji handlowej

100%
Walczak M., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
Although the system of functioning of trade enterprises has been reformed, there has not been constructed as yet an appropriate system of indices for evaluation of performance effectiveness. Assuming the goal of survival It would be sufficient for the enterprise not to be deficit. It must, however, develop and, thus, it must be obtaining financial surpluses .Profit , however, is not a measure which may be used for evaluating processes connected with the purchasing of goods and services. Whether or not these processes will bring profit depends on the selling process. It should be noted here that Increase of sales need not necessarily take place through Increasing the volume of sold goods. There may be involved here changes in asortment, prices or margins. Profit Is affected also by costs. The hitherto applied costs account in trade enterprises has been characterized with its limited applicabilitу. It does not take into account numerous factors such as e.g. goal of Incurring costs or places where they arise. Consequently, enterprises ark not forced to use their assets in a rational way. As a result of It, the sum of profits does not inform precisely about quality of work. A more objective criterion is, however, missing. That Is why no country has abandoned this category. Depending upon the political system and the management system there are applied only additionally different detailed indices restricting or reinforcing the role of profit. Generally, a greater usefulness for measuring economic effectiveness is attributed to profitability indices, which do not exclude the category of profit.
4
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Analiza finansowa a potrzeby gospodarki rynkowej

100%
Walczak M., Uniwersytet Łódzki K. R.
Acta Universitatis Lodziensis. Folia Oeconomica
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1993
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vol. 127
5
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Rachunek kosztów w procesie doskonalenia produktów

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Walczak M., Uniwersytet Łódzki K. R.
Acta Universitatis Lodziensis. Folia Oeconomica
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2002
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vol. 159
EN
The main goal of this paper is the presentation of different kinds of cost accounting systems as product quality steering tools. The quality needs a full and continuos orientation on value chain analisys. Balanced scorecard can be seen as the most complex metod of quality planning and controlling.
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