Globalization and the outsourcing of products and services is a growing trend in industry. This has led to increased supply chain complexity, meaning that the number of contracts being entered into between buyers and suppliers has grown. These contracts can be difficult for suppliers to cost, due to the fact that many of these contracts contain operational details. In addition to this, the time...

Over the past years in Central and Eastern Europe, including Poland, it can be observed that there has been a considerable decrease in water consumption. This leads to high operational costs due to underutilised capacity of existing drinking water treatment plants (DWTP) or distribution systems. Under these conditions providing rational management of DWTP requires technical, economical and reli...

The paper is devoted to the study of theoretical foundations budgeting as a method economic management enterprise. It has been proven that in modern conditions, aimed at increasing efficiency its activities current period and future. There are considered approaches interpretation budget process analysis various literary sources regarding definition concept "budgeting" was carried out. Various r...

Study analyses the present trends in cost and process management of healthcare organizations. First part of the paper describes the evolution of the costing methods from the traditional absorption costing techniques, into modern, process oriented, costing systems which is important tool for managerial decisions. The advantages and limitations of Activity-Based Costing approach are deeply discus...

To meet the economic challenges faced in the healthcare industry and to continue to provide low cost and high quality services; healthcare organizations and private hospitals in particular are striving to control operational costs. Thus, considering cost is essential in order to accomplish this. Costing should promote cost effectiveness of medical practice, maximize the resources available to t...