ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2016.79-73
Issue archive /
1/2016 (79)
Analiza procesowa i analiza wartości procesów jako narzędzia projektowania łańcucha wartości obszaru produkcji w przedsiębiorstwie
(Process Analysis and Process Value Analysis as a Tool to Design Value Chain of the Production Area in the Enterprise)
| Authors: | Zbigniew Leszczyński |
| Keywords: | process analysis process value analysis value chain process management costs |
| Data publikacji całości: | 2016 |
| Page range: | 12 (937-948) |
Abstract
The purpose of the article is present in theoretical and empirical aspect – the basic tools of design value chain in the production area: process analysis and value processes analysis. The research methodology adopted in this study is an analysis of the literature in the field of management accounting, management and analysis of empirical data obtained from projects carried out by the author. The thesis of the article: Process management of production costs in the enterprise is conditional upon the functioning of the value chain in the production area. The result of the analyses is the model of the value chain in the production area designed using process analysis and analysis of the value of processes. The innovation of this article is to attempt integration: process analysis and value processes analysis in the one tool of value chain designing
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