Efektywność zarządzania

Kalkulacja procesowa jest kluczem do oceny efektywności zarządzania przedsiębiorstwem.

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The calculation based on processes is the key for the evaluation of managerial effectivity in enterprises. The normal cost calculation includes: direct costs and indirect costs. The proces orientation has influenced on the change in that approach. The introduction of the ISO 9001:2000 standard made easier the analyses. So called ABC - performance (Activity Based Costing) was in Germany named as "Prozess-kostenrechnung", and in Poland as Procesowy Rachunek Kosztów (Process Cost Calculation). It requires certain complementation of processes (Integrated Process Calculation). The most important is the responsibility of personnel and application of different control levels. The description of problems appearing is the context of the presented article.