Sprawność działania w ocenie działalności gospodarczej przedsiębiorstw
Performance efficiency in evaluation of business enterprises
Author(s): Mirosław KrajewskiSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Effectiveness and efficiency in the use of available resources is a major element in the evaluation of the enterprises's financial position. This applies to both the fixed and current assets and their individual items. In assets appraisal it is important to consider both tangible and intangible factors as well as human capital, so as to ensure proper approach to the nature of efficiency. The knowledge of these factors provides a basic for rational evaluation of performance efficiency in business decision making.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2007
- Issue No: 38
- Page Range: 139-154
- Page Count: 16
- Language: Polish