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Indebtedness of Polish enterprises compared to selected countries

100%
Motylska-Kuźma A.
Central and Eastern European Journal of Management and Economics (CEEJME)
|
2015
|
issue 1
71-83
EN
This elaboration aims to analyse and compare the debt of Polish enterprises compared to selected European countries which underwent (like Poland) a system transformation in 90s of the last century. The paper makes use of statistical comparable measures of basic indicators of corporate debt during the transformation up to 2012 and the analysis is based on official statistical data of the Central Statistical Office in Poland and EUROSTAT as well as bases published by OECD. Despite the fact that the system transformation proceeded in a similar way, Czech, Hungary and Poland struggled with much the same problems at the beginning of their „democratic” way, however basic behaviour in the economic sphere began to diverge. The differences translated, first of all, into an image of particular countries in view of potential investors. The way entrepreneurs behaved is not without significance as their activities in particular markets including the risk of doing business which involved applying financial leverage. The recent crisis revealed that Polish enterprise do much better than businesses in Czech or Hungary. One of the reasons might be the level of debt and the risk of conducting a business. It is worthwhile examining differences among the particular countries.
2
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EFEKTYWNE ZARZĄDZANIE FINANSAMI W MIĘDZYNARODOWYM SYSTEMIE HOTELOWYM ACCORHOTELS

100%
GÓRSKA-WARSEWICZ H., ŁUCZAK S. G., MATOGA M. L.
Zeszyty Naukowe. Turystyka i Rekreacja
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2017
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issue 1(19)
27-41
PL
Celem opracowania była analiza wybranych aspektów efektywnego zarządzania finansami międzynarodowego systemu hotelowego AccorHotels. Na podstawie raportu rocznego AccorHotels za 2015 rok dokonano analizy finansowej na trzech poziomach: całego systemu hotelowego, łańcuchów hoteli oraz wybranych hoteli. Zwrócono uwagę na specyfikę zarządzania finansami w międzynarodowym systemie hotelowym w odniesieniu do dwóch wyodrębnionych grup HotelInvest i HotelService.
EN
The article attempt to analyze the effective financial management of the Accor hotel group. Based on the annual report of the Accor hotel group by 2015.Made financial analysis on three levels: the entire hotel system, chain hotels and selected hotels. Later in the article the authors focus on the analysis of financial management. The special attention was given to specific financial management in hotel group Accor divided into HotelInvest i HotelService.
3
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New Performance Funding Models as a Way of Funding

100%
Turek M., Michalak A.
Equilibrium. Quarterly Journal of Economics and Economic Policy
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2011
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vol. 6
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issue 2
EN
Mining industry in Poland faces many financial problems. One of them is to determine the proper performance funding structure. The main objective of this article is to create new models of funding performance in mining enterprises and to propose the way of examining influence of separate models on effectiveness of finance management in mining enterprises. As the measure of effectiveness growth regarding finance management the Authors adopted the value growth of mining enterprise. In the following stages of research there were assumptions and procedure presented for building funding models of mining enterprises as well as the basic funding models were suggested and the method of examining models’ influence on the value of a mining enterprise was described. In order to solve the research problem there were several general methods used: financial data analysis, comparison and generalization and also detailed methods such as: observation, documents analysis method, statistic methods
4

Application of Finance Management Instruments in Business Entities for example of PGE and Tauron Companies

88%
Trippner P.
Przedsiębiorczość i Zarządzanie
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2015
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vol. 16
|
issue 1
181-195
EN
Running a business involves the risk borne by the owners. They are most often identified with failure to achieve expected rates of return by investors. The same mechanisms apply to business entities whose one of the main objectives is to maximize the profits level. Equally important task, and according to the larger group of professional literature authors the most important is the increase of the company’s market value. Both purposes have common ground, involving the selection of indicators and instruments for the assessment of the financial condition and the value added of analyzed business entity. The objective of this paper is to compare mechanisms used to assess the financial condition of enterprises and indicate imperfections of measures based solely on bookkeeping data derived from an annual financial report. Characteristic features and the more objective nature of economic measures, in particular such as the Economic Value Added (EVA), are presented.
5
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MULTIANNUAL FINANCIAL PERSPECTIVE AS A TOOL OF LOCAL GOVERNMENT UNIT DEVELOPMENT

88%
Wołowiec T.
Finansowy Kwartalnik Internetowy e-Finanse
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2013
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vol. 9
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issue 3
72-82
EN
The implementation of primary functions of local development management, especially its planning, organizing and controlling, cannot leave aside the financial aspects of these processes1. This can be attributed to the fact that every decision taken in the commune concerning strategic or operational management is related to the necessity of making specific financial contributions or to the conscious resignation from an opportunity to obtain income (via tax reliefs or exemptions). Moreover, the model of financial management adopted in a particular commune determines whether its financial methods and instruments perform development or stagnation functions. The implementation of primary functions of local development management, its planning, organizing and controlling in particular, cannot disregard the financial aspects of these processes.
6
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Budżet zadaniowy narzędziem zarządzania finansami jednostek samorządu terytorialnego

75%
Burzyńska D.
Studia Prawno-Ekonomiczne
|
2011
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vol. LXXXIV (84)
251-266
EN
Performance budget is a tool of modern management in public sector. Implementation of such construction is aimed at improving finance management by linking financial and material aspects of implemented activities with their effects. The paper presents arguments for and against implementation of performance budget at territorial self-government level.
7
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Post-pandemic management of household spending in Poland, part II

63%
Marciniuk-Kluska A.
Zeszyty Naukowe UPH seria Administracja i Zarządzanie
|
2022
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vol. 59
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issue 132
15-23
EN
Gospodarstwo domowe to najstarsza i najliczniejsza komórka społeczna, w której swoje początki ma większość procesów społecznych i gospodarczych. Aby te podmioty gospodarcze mogły sprawnie funkcjonować, muszą być w posiadaniu wystarczającego majątku oraz zdobyć odpowiednie źródła jego finansowania. Głównym celem naukowym artykułu jest zbudowanie prognozy wydatków gospodarstw domowych na lata 2023-25 przy uwzględnieniu dużych wahań przypadkowych, spowodowanych niestabilnością i turbulencją otoczenia oraz weryfikacja hipotezy o liniowości funkcji trendu oraz istotności statystycznej współczynnika trendu. Do eliminacji wahań przypadkowych oraz wyodrębnienia tendencji rozwojowej wykorzystano metodę analityczną, w której oszacowano parametry funkcji trendu. Wykorzystując ekstrapolację funkcji trendu obliczono prognozy miesięcznych wydatków na 1 osobę na kolejne lata do 2025 r.
PL
Households are the oldest and most numerous units of society where the majority of social and economic processes start. For their effective operation, these economic entities need to have sufficient assets and acquire appropriate sources of financing them. The main purpose of this paper is to prepare a household expenditure forecast for 2023-25, assuming a large share of white-noise series resulting from the turbulent environment, and to verify the hypothesis about the linearity of the trend function and the statistical significance of the trend line coefficient. To eliminate random fluctuations and extract the development trend, an analytical method was used in which the parameters of the trend function were estimated. Using extrapolation of the trend function, forecasts of monthly per capita expenditures were calculated for subsequent years until 2025.
8
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Strategie podatkowe jako nowoczesne zarządzanie finansami przedsiębiorstw

63%
Ziarkowski P.
Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie
|
2018
|
issue 47
46-58
EN
The aim of the paper is to present selected tax strategies that are the tool of modern finance management applied in companies. The paper also analyzes current income and VAT taxation methods. The application of a simulation experiment made it possible to point at the optimal solutions as regards the fiscal burdens of business entities.
PL
Celem niniejszego opracowania jest scharakteryzowanie wybranych strategii podatkowych będących narzędziem nowoczesnego zarządzania finansami przedsiębiorstw. W artykule dokonano analizy aktualnie dostępnych form opodatkowania podatkiem dochodowym oraz podatkiem VAT. Wykorzystanie eksperymentu symulacyjnego pozwoliło ukazać najbardziej optymalne rozwiązania dotyczące obciążeń fiskalnych jednostek gospodarczych.
9
Publication available in full text mode
Content available

Strategie podatkowe jako nowoczesne zarządzanie finansami przedsiębiorstw

63%
Ziarkowski P.
Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie
|
2018
|
issue 47
46-58
EN
The aim of the paper is to present selected tax strategies that are the tool of modern finance management applied in companies. The paper also analyzes current income and VAT taxation methods. The application of a simulation experiment made it possible to point at the optimal solutions as regards the fiscal burdens of business entities.
PL
Celem niniejszego opracowania jest scharakteryzowanie wybranych strategii podatkowych będących narzędziem nowoczesnego zarządzania finansami przedsiębiorstw. W artykule dokonano analizy aktualnie dostępnych form opodatkowania podatkiem dochodowym oraz podatkiem VAT. Wykorzystanie eksperymentu symulacyjnego pozwoliło ukazać najbardziej optymalne rozwiązania dotyczące obciążeń fiskalnych jednostek gospodarczych.
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