Budżetowanie działalności jednostek gospodarczych Teoria i praktyka. Część V

Z wprowadzenia: "Przekazujemy do rąk Czytelników część monografii dotyczącej budżetowania jednostek gospodarczych. Jej przygotowanie zbiegło się z ukazaniem się manifestu Precz z budżetami Jeremiego Норе’а i Robina Frasera. Autorzy poddają tam ostrej krytyce dotychczasowe praktyki stosowania budżetowania kosztowego. Stąd niniejsza publikacja - między innymi - dlatego różni się istotnie od poprzednich. Od pewnego czasu - także w Polsce - pojawiały się głosy wskazujące na istotne niedoskonałości budżetowania kosztowego, na przykład J. Gierusz [Materiały konferencyjne 2001], G. H. Świderska [Rachunkowośćzarządcza i rachunek kosztów, 2002]. Nie odnosiły one jednak skutku. Nie zauważono też dotąd narastającej listy zarzutów wytaczanych przeciw finansowym jednostkom miary stosowanym w budżetowaniu kosztowym, na przykład G. K. Świderska [jak wyżej], M. Sierpińska, B. Niedbała [Controllingoperacyjny wpnedsiębiorstwie, 2003]. Bez echa pozostało postawione przez autora pytanie: „zmierzch czy rozwój budżetowania?” [„Controlling i rachunkowość zarządcza” 9/2002], gdzie jednoznacznie wskazano, że budżetowanie kosztowe obejmuje jedynie jedną sferę działalności przedsiębiorstwa i tym samym nie może stanowić wystarczającej podstawy do sterowania przedsiębiorstwem. Zwolennicy budżetowania kosztowego nawet zgadzali się ze stawianymi zarzutami, jednak nie reagowali na propozycje zmian w filozofii i metodologii budżetowania."(...

Trends and Factors of Organizational Deconcentration in Industry

Organizational deconcentration is understood here as division of a hitherto existing economic organism into several smaller organisms with their own separate managements. In the development process of Polish enterprises, there could be distinguished three periods in which intensified deconcentration processes took place. The first of them fell to the years 1951-1956. The basis for division of enterprises of different sizes into smaller enterprises was the criterion of branch purity at that time. During the period 1973-1976, deconcentration concerned disintegration of the so-called "industrial combines" set up earlier on. That disintegration revealed a causality that an effectively carried out organizational concentration is least durable. The third period coinciding with the years 1980-1984 was characterized by the highest dynamics of the processes of organizational deconcentration and generally of structural transform ations. These transform ations had been forced out by enterprises themselves and they had started before the principles of economic reform came in to force. Since 1985 we have been witnessing some kind of equilibrium in the processes of organizational concentration and deconcentration. It does not mean, however, that the processes of deconcentration will not be continued. Prerequisites of organizational deconcentration are: - in sufficient internal integration of plants giving rise to continuous conflicts, necessity of splitting up many monopolies in order to in crease competitiveness of enterprises and ensure a relatively fuller and more comprehensive satisfaction of market needs. During the years 1980-1984 these were plants themselves which were advancing initiatives regarding the splitting up of enterprises. Those were for their most part weakly integrating plants or plants seeking considerable advantages connected with their autonomy. There could be distinguished several basic groups of causes behind separation of plants such as organizational, economic, social psychological, territorial dispersion, and administrative causes. Organizational deconcentration increases the number of enterprises, decreases their size, creates conditions for competition, releasing initiative, self-management, etc. It is desirable when it generally accomplisches the goals striven for by the entire economy . For the time being there are not available data about effectiveness of deconcentrated enterprises. It is known, however, that some of them cope with major diffeculties and are at the threshold of bankruptcy. Still they do not differ from other enterprises

Forms of Transforming Branch-Integrated Companies into Vertically-Integrated Companie

The starting point in this article is an assumption that analysis concerning transformations in economic structures of companies is prompted by difficulties in shaping processes of social organization of production, and especially in solving external co-operation problems. Past failures teach that solution of these problems should be sought with in companies themselves through establishment of multi-plant corporations. Analysis of evolution of multi-plant corporations with coproduction and industrial-combine structure as well as evolution of undustrial associations showed that trends towards creation of vertical economic structures a rebecoming more and more pronounced. There is, however, missing a definite concept of industrial development and a centralized model of industrial administration which account appearance of many contradictions occuring in the course or this evolution. Existence of two directions in creation of vertical structures of companies enhances the need for conducting researches aimed at determining which of the two directions should be givene preference as the one most effective. Multi-plant corporations with a vertical organizational structure will have to be equipped with greater economic freedom while superior units should focus their attention, to a wider extent, on strategic goals in new conditions.Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę