scholarly journals Analysis of the level of labor costs in polish enterprises

Author(s):  
Christopher Borkowski

The article moves the issue of labor costs, their structure and impact on the company's operations based on Polish enterprises. The issue of labor costs has existed since time immemorial, because human work is inevitably connected with the development of civilization. The problem of rewarding therefore existed during the construction of the first pyramids, the first mass production of cars in the Henry Ford factory and today. A common feature of past and present times is the fact that the aim is to reduce the labor costs as much as possible while maintaining unchanged quality and productivity at work. The author draws attention to the complexity of the category of labor costs in modern enterprises and the difficulty in their optimization. On the basis of the analysis of the literature on the subject and legal acts, fundamental assumptions and components of labor costs were characterized. During the analysis, the conclusion was drawn that the need to reduce labor costs contributes to the emergence of new phenomena, including employee outsourcing, which may be the basis for further research into this category of costs.

1991 ◽  
Vol 24 (2-3) ◽  
pp. 122-131 ◽  
Author(s):  
Peter Hayes

At a time when the Republican party in America seems to have abandoned its brief hopes of proclaiming a new paradigm, it may seem apropos to observe that old ones die hard—and not only in public life. A case in point from the scholarly world is the subject of this essay: the persistent historiographical notion of industrial factionalism. Throughout this century, students of German political economy have tended to see the country's business world as divided between two groupings. One comprises the classic heavy industries of the first Industrial Revolution and the Ruhr: coal, iron, and steel. Supposedly oriented toward domestic markets, burdened with high labor costs, doomed to flattening gains in productivity and profits, and habituated to hierarchy within their plants and the nation, executives in this grouping have figured in the historical literature as consistently and intransigently united against free trade, labor unions, and parliamentary government—indeed, against modernization itself.


2021 ◽  
Vol 27 (8) ◽  
pp. 1894-1910
Author(s):  
Marzhinat I. KANKULOVA ◽  
Sabina Z. OSMANOVA

Subject. This article examines the business processes of treasury control in the course of authorizing budget expenditures of the subject of the Russian Federation. Objectives. The article aims to develop recommendations for improving the business processes of treasury execution of budget expenditures of the subject of the Russian Federation. Methods. For the study, we used the methods of formalization, analysis and synthesis, induction and deduction, comparison, observation, and other general scientific theoretical and empirical research methods. Results. The article identifies reserves for increasing the potential of treasury control of the financial body of the Russian Federation subject by modifying the functionality of the budget process automated information system. It offers recommendations to increase the number of transactions for which extensive documentary control is carried out, while reducing the labor costs for performing the same type of current operations. Conclusions and Relevance. The proposals to optimize treasury control are in line with the solution of common tasks for the development of modern technologies for budget execution based on digitalization and automation of budget procedures. The results obtained may be of practical interest to the financial authorities of the Russian Federation constituent entities (municipalities) that implement their budgets independently through the current budget account opened at the Federal Treasury.


The article is devoted to the research of the possibilities of cooperation between the European Union (EU) and Ukraine in the use of blockchain technologies. The transition to the blockchain allows to minimise costs and maximise the results of economic activity. The experience of using blockchain technologies by world corporations is analysed. The subject of the research in the article is the potential of economic cooperation between the EU and Ukraine in the field of implementation and use of blockchain technologies. The purpose of the article is to find out the economic prospects of cooperation between the EU and Ukraine in the use of blockchain technologies. Tasks: researching of tendencies of development of blockchain technologies and possible variants of their implantation in activity of the Ukraine’s enterprises, searching for benefits from cooperation between Ukraine and the EU in the field of use of blockchain technologies. General scientific used research methods: analysis – to determine the peculiarities of the use of blockchain technologies in the EU, synthesis – to find opportunities for cooperation between Ukraine and the EU in the use of blockchain technologies. The obtained results: based on the analysis of the dynamics of changes in the field of enterprise technology, problematic aspects are identified and the main advantages of the transition from the traditional management model to blockchain platforms are identified, and the economic benefits of locating mining farms in Ukraine compared to some EU countries are calculated. Conclusions: using of blockchain technologies by modern enterprises gives them a number of competitive advantages, including saving on labor costs, increased information security, reduced costs for quality control of products/services, etc. Blockchain allows to promote more sustainable cooperation between EU and Ukrainian companies not only in trade, but also in industry, finance and energy. By implementing joint blockchain systems with the EU, Ukraine can provide mining with low costs for electricity and wages.


2013 ◽  
Vol 12 (1) ◽  
pp. 039-046
Author(s):  
Roman Marcinkowski

Man or machine hours needed by various resources to complete construction works are the basis for work estimation and scheduling. In particular, they enable the planner to estimate labor costs or time needed to complete the task, review the resource of workload and availability of resources assigned to particular task, check the possibility of sharing resources across various tasks and determine other rates and factors useful in works scheduling. The project schedule can be analyzed both without or with and in consideration of risk of the end date of the project being pushed out or going over budget on the project. Issues presented above are the subject of this paper. The methods of solving described problems consider the optimization of a loss that derives from partial utilization of assigned the resources.


2009 ◽  
Vol 16 (3) ◽  
pp. 333-343 ◽  
Author(s):  
Eliyahu M. Goldratt

This article analyzes the methodologies of Henry Ford, Taiichi Ohno, and Eliyahu Goldratt and presents explicitly the four principles of flow management according to these operations management philosophies. The differences among them are related to different instances of the same principles in different environments: Ford in his industry focusing on mass production of few (or one) products, Ohno at Toyota with the Toyota production System (TPS), and Goldratt in a wide range of production environments. The concepts are illustrated and tested in a practical case of implementation in the Hitachi Tool Engineering company. Here, we have the classic case of an unlikely successful attempt to implement a methodology (Lean), and how the Theory of Constraints (TOC) solved this issue. Finally, the limits for the solution proposed by Goldratt for operations management (DBR) are described.


Author(s):  
Fabrice Alizon ◽  
Steven B. Shooter ◽  
Timothy W. Simpson

Everyone knows Henry Ford’s famous maxim: “You can have any color car you want so long as it’s black”. While he is recognized as the father of mass production, his contributions extend well beyond that, offering valuable lessons for product platforming and mass customization. While Ford’s pioneering production systems are widely known and studied, few realize that Ford’s Model T could be viewed as one of the greatest platforms ever created, enabling his workers to customize this model for a variety of different markets. In this paper, we study Ford’s Model T in depth and describe insights into Ford’s vision and his car: how the platform was built, how it was leveraged, and how the platform was maintained dynamically and with continuous improvements to maximize learning and economies of scale. Finally, we compare Ford’s approach to more current approaches to learn from his innovative product line. In some aspects this old car still runs faster than us, and we can learn valuable lessons from the past to avoid future mistakes and improve current practices.


2018 ◽  
Vol 8 (2) ◽  
pp. 89-100 ◽  
Author(s):  
V.A. Ilyina

The article discusses the debatable issues of legal psychology related to its subject. The problem of integration of legal and psychological knowledge as the basis of the subject area of research in legal psychology is studied. The solution of the problem of integration, in the author's opinion, is seen in the comprehension of the differentiation and interdisciplinary synthesis of knowledge about a man, prompting to explore and disclose in the mass of special descriptions of certain psychic phenomena that have developed in different psychological disciplines, that special that can be attributed to the discoveries of legal psychology. It is concluded that the mechanism of integration of legal and psychological knowledge consists in the search for patterns between legal and psychological phenomena. In this regard, it is proposed to consider the subject of legal psychology as the patterns that arise between legal and psychological phenomena, as well as the psychological mechanisms of the formation of new phenomena in the sphere of relations governed by law.


2017 ◽  
pp. 221-249
Author(s):  
Małgorzata Wrześniak

The hereby text is a short study on the relationship between architecture and jewellery. In the first part, it presents the history of occurrence of architectural forms in jewellery from antiquity to present day in the European culture. The second part delivers the examples of contemporary artefacts, particularly rings with microarchitecture. The analysis of the collected examples proves that architecture – its form, construction and detail − is a motive of decoration willingly used in jewellery design, often of a symbolic meaning related to the household or the temple (wedding rings, ritual rings). Nowadays, especially in the 21st century, microarchitecture in jewellery often emerges with reference to the place of origin, i.e. the famous building being, most frequently, the commemoration of a journey, able to bring back the memory of a visited city. The architectural jewellery, whose meanings and functions are the subject of the hereby study, has undergone many transformations throughout history. Even though it has transitioned from simple to complicated and decorative forms, from precious and rare to cheap and popular objects of mass production presenting the miniature replicas of buildings, the jewellery nearly always symbolises the city. Much less often the jewellery design occurs with reference to the metaphorical meanings of buildings as a representation of permanency (the tower in Alessandro Dari’s jewellery) or marital union (the house and the temple in Jewish rings).


Author(s):  
Stefan J. Link

This chapter traces mass production to its beginnings in the United States, where it emerged from the distinctive ideology of Midwestern populism. Why did Detroit, of all places, pioneer the industry that would shape the twentieth century like no other? Was Detroit simply lucky, as it were, to count a Henry Ford and a Ransom Olds among its citizens — incarnations of the American genius for innovation and entrepreneurship? Figures like Ford and Olds acted within the political economy of the Midwest and shared the characteristic populist commitments that suffused the region. These two factors — political economy and political ideology — go a long way toward explaining why, at the turn of the twentieth century, southeastern Michigan was in an auspicious position to get ahead of rapid technological developments and to spread its fruits widely. Experts with machines and metal, Midwestern mechanics gave their producerism a characteristic technological spin. This kind of producer populism permeated Detroit politics. The chapter then looks at a series of very different conflicts which honed Henry Ford's conviction that automotive mass production should reflect a producer-populist orientation.


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