This article has been divided into four sections. The first point “Management of imposed change - the essence, the process”, discusses the issue of change management imposed. Here the differences were identified between change management and change management imposed. It lies above all in the first (initial) phase. Contained in this and that identification of the need to change and self-development project is implemented in an external decision-making center, or outside the organization. The second section “Bologna System as an example of the imposed changes on the universities” focus was on a brief discussion of non-statutory factors, the implementation of the Bologna system and presents the characteristics of schools surveyed before deployment. The study involved all state universities in the province of Pomerania with economic profile. The third section presents the results of studies that were conducted during the period 05/2007–12/2009. Due to limited presentation of the results was made in a synthetic way and in the conventions of phases and stages of imposed change management, which was adopted in the theoretical part, were identified strengths and weaknesses for a particular phase of the universities surveyed. Step four “Synthetic assessment of the implementation of the Bologna system and its effects” began with a comparative analysis of efficiency discussed the three phases of change management, then presents the evaluation results for each test and the proposed determinants of university efficiency of the management of imposed change.
Artykuł zawiera omówienie zagadnień związanych z wynagrodzeniem i świadczeniami na rzecz pracowników, jako kosztu przedsiębiorstwa. W opracowaniu autorki zaprezentowały ujęcie teoretyczne związane z wynagrodzeniem, z rodzajami umów, jak również wyniki badań własnych dotyczących wynagrodzeń pod kątem kosztu przedsiębiorstwa na przykładzie Spółdzielni Mieszkaniowej. Głównym celem opracowania jest analiza kosztów wynagrodzeń i świadczeń z punktu widzenia kosztów przedsiębiorstwa.
EN
This article discusses issues related to employee salary and benefit costs as a business expense. In the paper, the authors presented a theoretical approach related to salaries, contract types and the results of their own research on salaries as a business expense based on the example of a Housing Cooperative. The study aimed to analyse the cost of salaries and benefits from a business expense perspective.
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