Produktivita a její měření - nové přístupy
Ing. Jiří Klečka Ph.D.
Aktuální vývoj podnikových systémů vyžaduje inovace (zreálnění) ekonomických kritérií výroby oproti tradičním kritériím, podporujícím převážně operační optimalizaci. Pro soudobé potřeby měření hodnotově pojaté produktivity je třeba konstruovat ukazatele, které explicitně reflektují ekonomické efekty jak ze změn ve spotřebě vstupů (výrobních faktorů), tak i ze změn v jejich vázanosti. Cílem tohoto článku je ukázat metodologii a ukazatele pohybu produktivity a jejího vlivu na EVA (na ekonomickou přidanou hodnotu) podniku.
The modern development of Corporate Systems calls for innovations (realistic) in the economic production criteria, as compared to traditional criteria, supported largely by optimum operating conditions. In order to measure the contemporary value concept of production, it is necessary to construct an indicator which accurately reflects economic effets, such as changes in consumption levels (a factor of production) and changes in their dutiable status, by means of the quantity flow. The objective of this article is expose the methodology and the indicators of productivity movement in the manufacturing subsystem and his influence on the EVA (Economic Value Added) of the enterprise.
Ke stažení ve formátu PDF: Klečka
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