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A Case Study on Influence of T-D ABC on Realization of Lean Management Strategy

100%
Pawłyszyn I., Kudelska I., Stachowiak A.
Logistics and Transport
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2013
|
vol. 17
41-52
EN
Correct determination of costs of offered products, services or logistic processes is one of principal factors of efficient functioning of enterprises. It is particularly important today, in the era of increasing competition, where the cost of the service grows along with the quality of the service. Authors’ belief that processes create the value important for the customer, resulted in the performance of the analysis of logistic costs in a selected process from the area of electronic and traditional commerce and consequently, the example of an electronic warehouse was presented in which Time-Driven Activity Based Costing method was implemented. The analysis is aimed at reaching the assumed level of quality of service. The goal of the analysis is to show areas that require special attention because of waste identified with Lean Management approach and introducing reasons to implement substantial changes in analyzed areas.
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Skała Izraela w świetle wiersza Pwt 32, 30

51%
Szwarc U.
The Biblical Annals
|
2003
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vol. 50
|
issue 1
29-38
PL
The author concentrates on the meaning of verse Deut 32,30, especially the statement “their Rock sold them”. Her philological-exegetic-theological analysis of the verse and the verses Deut 32,35a. 36a-b allows us to assume that the sentence in question hides an essential salvational truth. It teaches us that God does not stop being a sure footing for His chosen, even then when − as we say it − He punishes them. On the contrary, He is then their rock, more than in other circumstances. He is therefore Someone on Whom one can always and anytime rely, in Whom one may totally confide. By punishing people, He at the same time appears as the One Who raises from the fall, and change human life for better, transform failure into victory.
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