Optymalizacja kosztów w obliczu transformacji produkcji - ocena w sektorze technicznych środków transportu rolniczego

• Published in: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu no. nr 3 (66)
• Main Authors: Przemysław Niewiadomski, Bogdan Nogalski
• Format: Journal Article
• Language: English
• Published: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu 01.01.2022
• ISSN: 1899-3192; 2392-0041
• DOI: 10.15611/pn.2022.3.07

In practice, low cost awareness hinders effective analysis and making optimization decisions. Therefore, in order to improve competitiveness, it is important to be aware of the essence of the costs incurred, the possibility of shaping them, knowledge of the factors determining their value, and knowledge of the relationship with the risk incurred. Therefore, the key is to answer the question (main goal): What activities in the face of the transformation of production will favour cost optimization, and thus which of the listed ones should be taken by Polish producers of parts and technical components of agricultural transport means? Achieving the main goal required the formulation and implementation of partial goals, the authors of which include: (1) enhancing the significance of costs from the perspective of production transformation (theoretical layer); (2) developing a research model in the form of an evaluation sheet, which is the result of the exploration of the literature and a study carried out among deliberately selected experts (theoretical and design layer). Specific activities gave the right direction for further research (empirical verification); opinion among enterprises (significance assessment).(original abstract)