Der geplante Mensch im Unternehmen – Teil 1

2019 ◽  
Vol 60 (3) ◽  
pp. 14-18
Author(s):  
Heinz-J. Bontrup
Keyword(s):  
Labor Demand ◽  
Value Added ◽  
Point Of View ◽  
Added Value ◽  
Work Sharing ◽  
Personnel Planning ◽  
Working Volume ◽  
Productivity Theory ◽  
General Business ◽  
Corporate Crisis

In practice, it is always amazing to observe that companies do not have sufficient personnel planning. However, it is also just as astonishing that the working human being in the value-added work-sharing process still does not receive the acknowledgment that is actually due to him as the only new value-adding factor in connection with nature. In contrast,the capital endowed by the dominant bourgeois economy is merely a derivative factor of production, and the neoclassical marginal productivity theory completely bypasses economic reality. However, it is also a fact that the added value created by humans in production must always first be realized on the market. However, the risks that arise here do not necessarily affect only the owners of the capital but also the employees. They are general business risks and not just business risks.All of this is worked out in the first chapter of the article and made calculable and verifiable in the second chapter. On the basis of business-related (derived) added value, these include various key personnel policy indicators that reveal valuebased labor intensity and labor productivity as well as the distribution of added value in the wage and value added quota. In the third chapter of the article (Part 2 (4/2019)), the conditions for a labor demand (recruitment), but also for redundancies in a market-capitalist enterprise, and their influence are shown. This shows that the personnel plan is dependent on the sales, production and investment plan of a company and is also determined by political and legal measures. Annoying in the use of personnel is from the point of view of capital, the economically indeterminate employment contract. The fourth chapter deals with the determination of the quantitative and qualitative human resources needs. Here, special emphasis is placed on a practically never performed gross-net-bill as well as on a calculation of the gross and net working volume. Important in this context are dynamic input-output establishment plans. The final fifth chapter then deals with strategic personnel adjustments in corporate crisis situations to avoid possible redundancies.

Der geplante Mensch im Unternehmen – Teil 2

2019 ◽  
Vol 60 (4) ◽  
pp. 16-20
Author(s):  
Heinz-J. Bontrup
Keyword(s):  
Labor Demand ◽  
Workforce Planning ◽  
Point Of View ◽  
The Third ◽  
Investment Plan ◽  
Working Volume ◽  
Corporate Crisis ◽  
A Company

The following article is the second part of „The planned man in the enterprise – a strategic workforce planning” (Issue 3/2019). The third chapter of the article deals with the conditions for a labor demand (recruitment), but also with redundancies in a market capitalist enterprise and their influencing factors. This shows that the personnel plan is dependent on the sales, production and investment plan of a company and is also determined by political and legal measures. Annoying in the use of personnel is from the point of view of capital, the economically indeterminate employment contract. The fourth chapter deals with the determination of the quantitative and qualitative human resources needs. Here, special emphasis is placed on a practically never performed grossnet-bill as well as on a calculation of the gross and net working volume. Important in this context are dynamic input-output establishment plans. The final fifth chapter then deals with strategic personnel adjustments in corporate crisis situations to avoid possible redundancies.

Valuing Information Technology

2006 ◽  
pp. 144-157
Author(s):  
Robert A. Schultz
Keyword(s):  
Information Technology ◽  
Value Of Information ◽  
Negative Impact ◽  
Value Added ◽  
Point Of View ◽  
Added Value ◽  
Economic Policies ◽  
Ethical Implications ◽  
Professional Duty ◽  
Points Of View

Besides being of interest in its own right, the question of the value of information technology (IT) has ethical implications, primarily for policymakers and managers in organizations. IT professional duty and managerial duty require undertakings that have a reasonable expectation of improving the organization and its prospects. Since IT plays a complex role in providing benefits for an organization, and also since IT projects can fail in ways that have major negative impact on an organization, the valuation of IT impacts the ethical responsibilities of policymakers and managers. In the late 1980s, a number of researchers set out to quantify the value added to an organization by computerization or automation (two terms commonly used in those days). To their surprise, they found no or comparatively little value added. This result became known as the “Productivity Paradox” (Brynjollfson, 1992; Loveman, 1988; Roach, 1991). The ensuing discussion continued through the 1990s and beyond. Whatever else the discussion accomplished, it showed the complexity of questions about the value of information technology. There are cases in which IT has clearly added value to a particular organization at a particular time. It is also true that, in some cases, IT has added more than shareholder or monetary value so that from any social point of view, the result is positive. The World Wide Web is an example. The difficulty in assessing value comes when one tries to reach conclusions about the overall contribution of IT to the economy or to society. It is widely known that IT benefits are far from automatic and sometimes difficult or impossible to achieve. So, overall, do the benefits outweigh the costs? How do we go about answering this question? What are the appropriate points of view from which to determine value?1 The two main appropriate points of view are: 1. The user point of view. The user is whoever employs the technology, whether an individual, organization, or organizational department. 2. The socioeconomic point of view, which is the point of view of the society or economy, whatever promulgates overall economic policies. From the user point of view, typical questions would be as follows: • Individual: Is it worth it for me to purchase this firewall software? • Organization: Should we install ERP software companywide? What are the benefits and liabilities for the organization? Is the investment worth it? • Independent Department: Should we switch our production software to another company’s product? Again, what are the benefits and liabilities for the department? (In the background, there should be a procedure insuring that potential impacts for the rest of the organization are considered.)

scholarly journals The Quality Costs Assessment in the Aspect of Value Added Chain

2016 ◽  
Vol 20 (2) ◽  
pp. 119 ◽  
Author(s):  
Asta Daunoriene ◽  
Egle Katiliute
Keyword(s):  
Value Chain ◽  
Scientific Literature ◽  
Value Added ◽  
Point Of View ◽  
Added Value ◽  
Evaluation Procedure ◽  
Expert Evaluation ◽  
Quality Costs ◽  
Inductive Methods

<p><strong>Purpose:</strong> The main purpose of this paper is to focus on the quality costs influence direction and intensity on the added value in the aspect of value chain.</p><p><strong>Methodology/Approach:</strong> The article is based on a nomothetic point of view that includes three modules: conceptual, hypothetical – deductive and inductive methods. To formulate theoretical aspects of quality costs evaluation, comparative and chronological analysis of scientific literature is used. Empirical results of the research are obtained by applying method of expert evaluation.</p><p><strong>Findings:</strong> During expert evaluation procedure is identified and selected significant quality costs elements. It is a useful tool to identify quality costs thought value chain processes. Created model of quality costs assessment in the aspect of value added chain is based on identification and classification of quality costs elements and allows to measure and to evaluate influence of quality costs,<br />its direction and intensity on the added value.</p><p><strong>Research Limitation/implication:</strong> The formulated model of quality costs assessment in the aspect of value added chain is assigned to the models that “are oriented towards the situation”, i.e. diverted towards organizational analyses.</p><p><strong>Originality/Value of paper:</strong> The paper complements the gap between theoretical and practical framework of determining influence of quality costs on added value and proves importance of the assessment of quality costs elements in the aspect of added value chain.</p>

scholarly journals Economic analysis of implementing VMI model using game theory

2019 ◽  
Vol 10 (2) ◽  
pp. 253-272 ◽  
Author(s):  
Vojtěch Stehel ◽  
Marek Vochozka ◽  
Tomas Kliestik ◽  
Vladimir Bakes
Keyword(s):  
Game Theory ◽  
Evolutionary Game Theory ◽  
Evolutionary Game ◽  
Value Added ◽  
Point Of View ◽  
Added Value ◽  
Theory Approach ◽  
The Matrix ◽  
Comprehensive Picture ◽  
The Individual

Research background: The article deals with implementing VMI between the supplier and customer. To assess whether the system will be implemented, the evolution game theory is used. The contribution is based on the limitations of the study of the evolutionary game theory approach to modelling VMI policies (Torres et al., 2014) and its later extension, The evolutionary game theory approach to modelling VMI policies (Torres & García-Díaz, 2018). It aims is to complement the studies and provide a comprehensive picture of the issue. Purpose of the article: The main objective of the contribution is to respond to the question whether the VMI system will be introduced between the supplier and customer. Methods: In the first phase, the matrix is analysed from the point of view of the game meaning and its limit parameters. The limit parameters are set taking into account the economic reality. The only examined states of the matrix are those where the result is not obvious. For the purposes of the contribution, we work with a 5-year period. A new software capable of calculating evolutionary focus and their stability is created. Sensitivity analysis is carried out for the individual parameters that affect the system behaviour. Findings & Value added: Value added is a complex description of the system and complementation of previous studies in this field. VMI is confirmed. The results obtained can be used for practical management, so that the managers are able to identify what the actual costs are and what the probability of introducing the sys-tem is. At the same time, they can identify the parameters that can be influenced by them and observe their impact on the shift of the system introduction probability.

scholarly journals Co-Created Values in Crowdfunding for Sustainable Development of Enterprises

2021 ◽  
Vol 13 (16) ◽  
pp. 8767
Author(s):  
Maria Kukurba ◽  
Aneta Ewa Waszkiewicz ◽  
Mariusz Salwin ◽  
Andrzej Kraslawski
Keyword(s):  
Small And Medium Enterprises ◽  
Economic Value ◽  
Value Added ◽  
Point Of View ◽  
Added Value ◽  
Value Analysis ◽  
Company Value ◽  
Theory Of Value ◽  
Medium Enterprises ◽  
The Impact

Crowdfunding (CF) is considered to be an innovative source of funding, and research into its effects on CF participants is being conducted from many different angles. In our article, we propose a qualitative analysis of CF’s impact on creating added value for small and medium enterprises (SMEs). This paper is a conceptual study based on the theory of value co-creation, the Norton–Kaplan value model, and the concept of economic value added (EVA) to identify the areas (perspectives) of business activity where crowdfunding may stimulate the growth of company value. Based on the map of co-relations in crowdfunding that we have created, we propose a new model of crowdfunding value analysis from the entrepreneur’s point of view. Our research demonstrates that crowdfunding not only presents an alternative financing option, but also affects all perspectives relevant to value creation. As compared to the existing literature, this analysis is the most comprehensive take on the importance of crowdfunding for increasing the value of small and medium enterprises to date, thus offering a material contribution to the fuller understanding of crowdfunding from the financial standpoint, as well as pointing to the importance of crowdfunding as a financing method influencing sustainable decision-making by small and medium enterprises (SMEs). The added value of the study is the proposed method of analysing the impact of CF on the value of enterprises by using the Norton–Kaplan model and EVA.

scholarly journals Modern Marketing Tools in the Condition of Globalization

2021 ◽  
Vol 92 ◽  
pp. 02053
Author(s):  
Olga Ponisciakova ◽  
Eva Kicova
Keyword(s):  
Call Center ◽  
Relevant Literature ◽  
Value Added ◽  
Point Of View ◽  
Customer Relationship ◽  
Added Value ◽  
Theoretical Point ◽  
Online Store ◽  
Center Staff ◽  
Crm System

Research background: CRM is one of the most popular tools of modern marketing in today’s globalized world. It is a purposefully set up management with customers, which synchronizes several internal company processes. Its justification is indisputable, as it is generally the case that companies that do not engage in customer relationship management are soon overshadowed by competition and fall into extinction. With the help of CRM, the company can manage not only the sale of products to customers but also following service. Sales staff, call center staff, service department staff and many others can thus use the CRM system. The subject of research in the paper is the use of CRM in Internet commerce. Purpose of the article: The development of a functional CRM system in a specific company and the introduction of selected CRM tools in the company’s online store can be considered a priority goal. Methods: During the elaboration of the paper, the methods of the compilation of analysis, synthesis and description were used on the basis of the search of the relevant literature. Findings & Value added: The paper contains findings on two levels. From the theoretical point of view, it provides an overview of the essence, development, individual elements, customer relationship strategy, as well as the technical architecture and possibilities of CRM implementation. From the practical point of view, it is about the design of a functional CRM system in a specific company and the introduction of selected CRM tools in the company’s online store In contrast, the CRM application in specific business conditions represents added value.

scholarly journals Agro-Industrial Complex of the Russian Arctic: Research Contribution to the Value Added Areas

2020 ◽  
Vol 222 ◽  
pp. 06034
Author(s):  
Ekaterina Zakharchuk
Keyword(s):  
Value Added ◽  
Arctic Region ◽  
Point Of View ◽  
Added Value ◽  
The Arctic ◽  
Industrial Complex ◽  
National Accounts ◽  
Economic Activities ◽  
System Of National Accounts ◽  
The Republic

The article deals with the problems of assessing the contribution of the agro-industrial complex to the economy of the Arctic territories. An approach to the definition of the notion “agro-industrial complex” from the point of view of the System of National Accounts is highlighted. The author proposes a method of calculating the value added of economic activities at the municipal level. On this basis, formed a database of wages of all municipalities of the Arctic region of Russia. The author calculated the contribution of agro-industrial complex in gross value added Arctic municipalities in the context of the Russian Federation. The results obtained allow us to highlight the importance of the agro-industrial complex in the economy of municipalities in the Arctic zone of Russia. The agro-industrial complex is of the greatest importance in the economy of the Anabar national region of the Republic of Yakutia and the city of Murmansk. The calculations showed that the added value of the agro-industrial complex for the whole Arctic territories of Russia is 55,821.78 million rubles, and its contribution to the total value added is 1.56%.

Development of Value Added Tax in Kosovo – Comparative and Research Aspects 2006-2017

2018 ◽  
Vol 1 (3) ◽  
pp. 102
Author(s):  
Azem Duraku
Keyword(s):  
Value Added ◽  
The State ◽  
Point Of View ◽  
Added Value ◽  
Value Added Tax ◽  
Tax Rate ◽  
Economic State ◽  
The Republic ◽  
The Government ◽  
State Of Affairs

This paper aims to present the progress and effects that Value Added Tax (VAT) may have on a country's economy. The efficient fiscal policies would enable a country to develop more rapidly, however it will all depend on the situation, economic state, and the power that the Republic of Kosovo has. VAT is a tax on consumption, and if seen from the buyer's point of view, it is a tax on the purchase price; while from the seller's point of view, it is a tax on the added value of the product or service. VAT revenues comprise the main part of Kosovo's budget financing, where comparative data from 2006 to 2017 are given in this paper, showing the extent of VAT participation in the total revenues of the state of Kosovo. Due to this, the tax system including the VAT, which was established by advancing in harmony with the EU directives and regulations, but maintaining the specific features of the state of Kosovo, has recently changed. Owing to legal changes, among others, the Government of Kosovo raised the VAT tax rate from 16% to 18% in most products, while reduced the VAT from 16% to 8% mainly on basic food products, medications. The state of affairs between the states is relatively different, being influenced by many factors, making it impossible to present consistent scale-level comparisons between them.

La vendita diretta dei prodotti ortofrutticoli un'esperienza siciliana

2009 ◽  
pp. 97-123
Author(s):  
Marcella Rizzo ◽  
Filippo Mazzamuto
Keyword(s):  
Citrus Fruit ◽  
Innovation Process ◽  
Value Added ◽  
Point Of View ◽  
Added Value ◽  
Fixed Costs ◽  
Governance System ◽  
Direct Selling ◽  
Fresh Vegetables ◽  
Study Results

- Fruits and fresh vegetables direct selling: case from a Sicilian experience A specific producer's organization based on cooperative governance system that operates in the Province of Catania, primarily in the citrus fruit sector, has promoted in the first part of nineties a network of retailer stores, located in the northeast of Italy and directly managed by the cooperative members. This network of agricultural 118 producers has subsequently involved an increasing number of cooperatives and points of sale, structuring a policy based on a supply of citrus fruit linked with others fresh vegetables. This phenomenon is still growing, taking advantage of several new laws (the "Orientation law", the reformed Commercial law, and the 2007 State Financial Budget law) that simplify administrative and fiscal regulation on selling procedures. This law innovation process has also created new rules to make retailing activity easy and favourable (especially from the fiscal point of view) to direct selling run by the agricultural entrepreneur. This research takes in to account the economic results of this particular retailing activity, through an exploratory investigation conducted during 2005 and 2006, which underlines the added-value, generated by this specific formula used as a marketing tool. Furthermore, through this study it is possible to put in evidence, from the strategic point of view, some relevant characteristic constitutional elements and strengths or weaknesses system of this Sicilian producer's organization model. The study results show the importance of an innovative organizational and managerial model for local agriculture, and how it is possible to compete in the market and guarantee sale flows and a interesting added-value level for the producers. The evidence of the study, concerning this specific network formula, introduces two different advantages. The first one is to protect agriculture and to guarantee the sale of the annual production, when there is a large volume of production. The second one is connected to the possibility of regulating sale flows and price level thanks to the extremely elastic structure of sales points, characterised by low investments and low fixed costs. Moreover, goods supply on command at sale points, enable a "just in time" shipment, optimizing logistics and goods collection in the company. The determination of the Unit Gross income obtained by the company production direct selling, has put in evidence the great amount of operative margins of the examined distributional channel. It has to be remarked that these margins can even increase if the company production gets integrated with associated organisations that are controlling complementary goods production. In other words, the recent law which encourages these integrations enable producers to increase their gainsJEL Code: Q13Key words: direct selling, citrus, organization, supply, value-added

Implementasi Analisis Proses Bisnis Sebagai Upaya Pengurangan Biaya

2019 ◽  
Vol 10 (1) ◽  
pp. 1-27
Author(s):  
Aniek Wijayanti
Keyword(s):  
Business Process ◽  
Cost Reduction ◽  
Process Analysis ◽  
Value Added ◽  
Added Value ◽  
Natural Material ◽  
Management Activity ◽  
Procurement Process ◽  
Material Procurement ◽  
The Cost

Business Process Analysis can be used to eliminate or reduce a waste cost caused by non value added activities that exist in a process. This research aims at evaluating activities carried out in the natural material procurement process in the PT XYZ, calculating the effectiveness of the process cycle, finding a way to improve the process management, and calculating the cost reduction that can achieved by activity management. A case study was the approach of this research. The researcher obtained research data throughout deep interviews with the staff who directly involved in the process, observation, and documentation of natural material procurement. The result of this study show that the effectiveness of the process cycle of natural material procurement in the factory reached as much as 87,1% for the sand material and 72% for the crushed stone. This indicates that the process still carry activities with no added value and still contain ineffective costs. Through the Business Process Mechanism, these non value added activities can be managed so that the process cycle becomes more efficient and cost effectiveness is achieved. The result of the effective cycle calculation after the management activities implementation is 100%. This means that the cost of natural material procurement process has become effective. The result of calculation of the estimated cost reduction as a result of management activity is as much as Rp249.026.635,90 per year.

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