One of the many factors affecting the economic potential and development of an enterprise are investments. The investment outlays for maintaining or increasing the economic potential decide not only about the development of enterprises, but also their current functioning. While accuracy of investment decisions is very important in investment, so also are the internal conditions that are closely related to the economic condition of the company. The main purpose of the article is to identify the impact of the financial situation and the strength of this impact on investment decisions of enterprises. This has been tested on a sample of over 50 thousand Polish enterprises employing over 9 people that was collected by the CSO's public statistics in Warsaw for the period 1996-2017. The study was conducted using regression and correlation analysis for comparable periods, as well as by taking into account the delay effect, i.e. the impact of the result obtained in year t on investment decisions in year t + 1.
Celem artykułu jest przedstawienie istoty, funkcji oraz metod i narzędzi Instrumentu Szybkiego Reagowania (ISR). Główny akcent rozważań został położony na warstwę metodologiczną wpisaną w wymiar teoriopoznawczy, a empiryczna weryfikacja metod i narzędzi składających się na całościową konstrukcję, przynosi opracowanie użytecznej aplikacji służącej pomiarowi stopnia zagrożenia, będącego podstawą wczesnego ostrzegania. Opracowana miara zagrożenia posiada kilka kluczowych cech, nadających jej charakter unikatowości - możliwość prowadzenia wieloprzekrojowych przedmiotowo i podmiotowo analiz porównawczych w ujęciu dynamicznym, skalowanie wyników odsetkiem upadłości, wykorzystanie innowacyjnych metod i technik w jej estymacji na pełnym zbiorze przedsiębiorstw niefinansowych w Polsce. Dowodzona jest hipoteza, że opracowana konstrukcja metodologiczna predykcji zagrożenia finansowego kontynuacji działalności i upadłości przedsiębiorstw, z wyróżnionymi elementami strukturalnymi, celami badania i czynnikiem porządkującym w postaci estymowanej miary zagrożenia, spełnia kryteria rozwiązania zintegrowanego (systemowego) w zakresie wczesnego ostrzegania.
This publication discusses the issue of small industrial business companies’ competitiveness in the context of managing competitiveness for the purpose of achieving a specific market position and gaining competitive advantage. The objective of this work is to analyse and present the specificity of competitive activities in small business entities and competitiveness management and to identify changes in their competitive position in the different long-term periods analysed. The theoretical part of the work presents a literature review of small business companies’ competitiveness and sustainable management of competitiveness. In this part of the article, the authors present the definition of competitiveness, competitiveness management, and sustainable competitiveness management and present their own model approach based on mind mapping. The study used statistical methods such as taxonomy structure, the Kruskal–Wallis test for independent analyses, and Friedman’s one-way analysis of variance for dependent data. The empirical part presents the authors’ research into the competitive position achieved and declared by companies classified as manufacturers of furniture. The research was divided into two parts: part one refers to qualitative research based on 10 micro businesses; part two presents quantitative research among SMEs. In total, the study covers 304 enterprises, divided into groups by size: 117 micro entities, 100 small entities, and 87 medium companies. The analysed period takes into account the long term, within the years 2008–2020. The main findings of the empirical research are as follows: the competitiveness of small business companies is determined by their qualitative features as well as by the adopted management system, and the sources of competitive advantage in the particular groups of SMEs are not highly diversified by size, with a larger number of medium entities attributing their competitive advantage to qualitative rather than quantitative measures. The achievement of this research objective has allowed for the authors to develop a model of sustainable development of competitiveness in small business companies and present the results of empirical studies. The conducted research is a pioneering contribution to the assessment of the competitive position of the surveyed enterprises and factors influencing their competitiveness in Poland in periods with different external conditions, including the COVID-19 pandemic. Taking into account the nature of empirical research undertaken in the article, it is necessary to point out their pioneering character and the related contribution to the development of science in the field of sustainable management and competitiveness of enterprises from the SME sector, and it is also necessary to fill the existing research gap in this field.
Streszczenie. W artykule przedstawiono znaczenie funkcji controllingu i istotę ich stosowania w procesie zarządzania przedsiębiorstwem zarówno w warstwie teoriopoznawczej, jak i praktycznej. Zwrócono tu szczególną uwagę na wymóg dotyczący spójności realizacji procesu zarządzania, który można osiągnąć za pośrednictwem controllingu, co ma ułatwić dążenie przedsiębiorstwa do wzrostu skuteczności i efektywności działania.Słowa kluczowe: controlling, funkcje controllingu, proces zarządzania, integracja i koordynacja, skuteczność, efektywność działania THE IMPORTANCE OF CONTROLLING IN ENTITIES' MANAGEMENT PROCESSESAbstract. The article describes the importance of controlling's function, as well as its implementation in company's management process. The main emphasis was put on requirement of consistency in particular management processes, which can be achieved through controlling and its function. The above mentioned conditions are intended to simplify the company's pursuit of increased efficiency and effectiveness of its business.
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