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EXPLORING NON-VALUE-CREATING PROCESSES USING THE VSM METHOD THROUGH A CASE STUDY OF A SMALL ENTERPRISE’S MANUFACTURING SYSTEM.
Views:76One of the major problems in Hungary is the low level of productivity. This low level is particularly noticeable among small and medium-sized enterprises. In most regional and Western European countries, the average productivity level of enterprises of this size is higher than in Hungary. The current and expected shortage of labor in the near future poses a challenge to businesses. Creating wage growth that contributes to retaining the workforce can only be achieved in the long run by increasing productivity. If an organization is unable to achieve productivity gains, it will fall short of both domestic and international-global competition. The application of modern management and management systems, such as lean management, can be a key element in increasing the productivity and competitiveness of Hungarian small and medium-sized enterprises. Lean management is one of the most common and effective process organization methods and paradigms used in the secondary and tertiary sectors, so much so that the use of lean-based management methods has in many cases become a competitive criterion and fundamental.
In our research, we prepare the value process mapping of a CNC metal cutting SME, including the value process of CNC milling and turning processes. This value process mapping method offers an opportunity to make losses in the industry become known and preventable. Through the preparation of the map, it is possible to illustrate the processes that produce mud and thus reduce the lead time and increase productivity. In the course of our study, we present the practical implementation of the method through the example of a company manufacturing metal parts machined with CNC technology.
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THE ORIGIN OF ECO-ETHICS
57-63Views:90Technical and economic professionals have to expect serious challenges if they want to take the insurance of the sustainable development of the natural environment into co nsideration. Apart from the professional difficulties they especially have to prepare for the fact that mainly the proponents of ecology make their work difficult. They have to hold their ground in the field of force where the politicians of green organiza tions and the environmental science are dead set
against each other. Further on we do not intend to get entangled in this incoherent system of relations. We would rather look into its ethical connections and the history of its origin. -
Family Roles and the Factors Influencing Purchases in the Case of Detergents
53-60Views:63In our paper we examined the detergent purchase decisions, consumer behaviour and the Hungarian adult female population’s related role. After reviewing the relevant literature we conducted a field research, the most important findings of which can be found in this article. Our paper focuses not only on the purchase decision roles within the family, but also on the examination of consumer behaviour related to detergent purchase also considering preferences, price sensitivity, and the attitude towards novel detergents. We also expand upon the effects of the external social environment exerted on families.
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THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
24-33Views:393It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?
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Empirical Research on Business Awareness Concerning Workplace Crèches
91-98Views:126Our objective with the empirical research was to learn about the opinion of business leaders about the new form of care, and to get an explanation why the opportunity to create a crèche in the workplace is not being used by today's companies, despite the facilitating state environment (financial funding for tender funds and favorable personal conditions). Our further goal was to formulate suggestions for business leaders to raise awareness of workplace crèches.
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Start-up Soluti ons in the Field of Product Liability, Insurance, and Agribusiness
123-128Views:43Many companies do not realise even today that the acquisiti on of adequate insurance cover has become a separate profession. The largest companies employ a special, so-called ‘risk manager’, who has extensive experti se and considerable experience on the basis of which he considers, analyses, compares various opti ons and makes decisions bearing in mind the interests of his company. The three quarters of agricultural products are semi-fi nished products or processed food products; therefore the Product Liability Act can be interpreted more easily in the case of agricultural products. I am convinced that preference is given to those companies and products that meet the strict criteria and have been given a clean product certi fi cati on, which means that they are polluti on-free products and have a product liability insurance.
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Trends in the Construction Industry and in Building Public Utilities
23-28Views:136If one hears the word construction industry, one probably associates it with building a house, but the concept of construction industry covers a much larger area and can be divided into colourful periods. Architecture is the transformation of the built environment. On the one hand it is one of the branches of arts (applied arts), on the other hand it is one of the branches of engineering and technology disciplines. Nowadays, more and more environment-friendly technology is used in the construction industry, and already in the design stage a considerable emphasis is put on the use of renewable energy resources, in particular the use of solar cells. To measure the trends in the construction industry and in the building of public works we have also prepared a questionnaire which was filled in by 100 managers of enterprises.
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Environmental Factors Aff ecti ng the Competi ti veness of Enterprises – Changes in Taxati on in the last 5 years.
16-23Views:35A number of factors aff ect the competi ti veness of businesses; fi scal policy is one of them. It has constantly been changing in Hungary recently. However, enterprises would need a more predictable business environment. The aim of this brief study is to point out its importance.
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The Possibilities for New Irrigation Methods in Floriculture in a Greenhouse
365-369Views:70Widespread irrigation methods: Dribbling: water is leaking in perforated pipes, it can be used in beds and on tables. Drip tube: various elements (drip tapes, hard tubes inserted into a dropping bottle) of water are delivered to the roots of the plants. Mat watering: the potted plants are placed in a so-called water vehicule duvet, which is be flooded with water. Ebb and flood system: the table of the greenhouse is flooded by water or a nutrient solution at the height of 1-2 cm. Sprinkler irrigation system: the fineness of the the spray heads varies depending on the spray head, micro sprinkers are often used. It contributes to the inrease in the humidity of the environment. Boom watering: special equipment, a hosepipe with a fine spray nozzle which is moving over the plant beds or tables, it forms a right angle to them and moves back and forth.
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The Role of the so Called “Alternative Animal Species” (Cattle, Buffalo, Sheep, Poultry, Rabbit) and their Products in the Regional Farming
132-136Views:103traditi ons in each region. In addition, nowadays the infl uence of the so called invasive species is also decisive. The eff orts to protect the farming environment and the range of products have renewed those needs that return to the past traditi ons. Some examples of animal races and species are living their renaissance: jersey and hoary catt le, “coloured” pigs (black and white belted pigs, Cornwall, Berkshire) There are getti ng also importance some parti ally forgott en sheep, goat, Hungarian hen, Hungarian giant rabbit and other species. The process is widened with the products manufactured from the menti oned animal species and the marketi ng: rural tourism, events, meeti ngs and rural development. This way, the special quality regional artisan products will enhance the development of a region; will sati sfy the export necessities, and enrich the product scale with diff erent “regional tastes”.
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New Challenges in Military Aviation
194-204Views:70In the article the authors present the eligibility criteria of the procedure, which enables the military airfield to serve for public purposes as a joint civil military airport. The article pays special attention to the necessary changes and amendments of the laws in force and the auditing procedures, which concern the owner and the operator of the airfield in order to meet the requirements of European Union legislation.
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The regulation of water pollution in public international law
45-51Views:96The article aims to enlighten the significance of freshwater protection against pollution in international law. It focuses on the relevant legal sources, such as the rules of the International Law Association, the UN Watercourses Convention, as well as the principles of international environmental law. Furthermore, it highlights the relationship between freshwaters and the state of the marine environment.
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The Presentation of the Initial Support Subproject and the Emphasis on the Major Variances Compared to the Tenders Invited Previously for Young Farmers
168-173Views:83In the new framework which came into force from 2014 the main directions of rural development are determined by the protection of the environment, the struggle against climate change and innovation. In addition, within the framework of EU programmes is a more careful attention is paid to young farmers. In the 2014-2020 programme the support of young farmers will also receive a prominent role.
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Analysis of practice of sustainability reports
43-52Views:118The responsibility of companies to reduce the negative effects of climate change is obvious. The transition from a traditional linear economy to a circular economy means an increasing burden on companies. Besides the adequate financial performance, more and more emphasis is being placed on environmental performance. This study examines the non-financial sustainability reporting practices of 20 companies listed on the Bucharest Stock Exchange. The analysis used non-financial reports of companies with the highest market capitalization between 2020 and 2022. The analysis results support that the reports of environmentally sensitive companies are more extensive and detailed concerning investigated aspects. The details and length of the companies’ ESG (Environment, Social, Governance) reports increased during the three years examined. The environmental and social aspects of disclosed documents are more detailed for the banks, the oil extraction, and the telecommunication companies. In the company sample examined, it can be observed that most of the reports are prepared according to the GRI regulation. It can also be observed that the companies examined made more detailed and longer reports. The research results also support the fact that the aspects of the ESG report (E, S, G) also depend on the sector in which the companies operate.
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The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
51-59Views:111The information system of accounting serves as a constant source of information to entrepreneurs concerning the state of their assets, financial and profitability conditions. By fulfilling their reporting commitments and ensuring public accessibility the business environment can also draw on this source. In order to operate the single system the fundamental rules are set by the Act on Accounting. The core principle of the regulation prescribes the keeping of such a registration system and the application of such asset and resource evaluation rules which can help entrepreneurs to form realistic and reliable picture of their asset situation. In reality, accounting cannot be applied isolated from the environment; the special features must assert themselves in registration, asset evaluation and the income and financial processes alike. Because of the differing market and other conditions – and specifically in order to achieve the basic objective of the Act – flexibility must be ensured. To facilitate adaptation to the environment the Act on Accounting defines only principles and within their framework ensures a certain level of freedom for the entrepreneurs. The formulation of internal rules takes place through the accounting policy which must be worked out by everyone affected. A primary goal of the auditing procedure is to check whether the entrepreneurs have made correct use of the opportunities or bent them according to their needs falsifying the figures in their reports.
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The Culture in Everybody
96-107Views:97The present study searches for the answer to the question: what man means in culture and what culture means in the modern human world. What have people got to do with culture? Does man have any interest in dealing with culture beyond the individual life, politics, and management in those days when man deals with living or getting rich? Is still or yet true that only the educated and virtuous humans should live well?