Permanentna restrukturyzacja jako czynnik rozwoju i sukcesu przedsiębiorstw w dobie globalizacji rynku

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(3) 29. Permanentna restrukturyzacja…. LFKGRVWRVRZDQLDVLĕQLHW\ONRGR]PLDQMXŧ]DLVWQLDã\FKDOHUyZQLHŧGR]PLDQ SU]HZLG\ZDQ\FKOXERF]HNLZDQ\FK 1DU\VSU]HGVWDZLRQRPQRJRŋþL]ãRŧRQRŋþSRZLć]DĸSU]HGVLĕELRUVWZ ]RWRF]HQLHP2WRF]HQLHWRRGG]LDãXMHQDSU]HGVLĕELRUVWZDVWZDU]DLPSHZQH V]DQVHLPRŧOLZRŋFLZ\PRJLLRJUDQLF]HQLDDOHUyZQLHŧLVDPHSU]HGVLĕELRUVWZD ZSã\ZDMćQDWRŋURGRZLVNR]HZQĕWU]QHZLćŧćMH]HVREćL²ZZLĕNV]\POXE PQLHMV]\PVWRSQLX²RNUHŋODMćMHJRFKDUDNWHU Czynniki polityczne: – regulacje prawne – działania rządu – budżet państwa – system podatkowy – orzecznictwo sądowe – traktaty handlowe – członkostwo w organizacjach międzynarodowych Rynek: – natężenie konkurencji – odbiorcy produktów – użytkownicy produktów i usług – sprzedaż – pozycja na rynku – ceny, tendencje. Technika: – odkrycia i wynalazki – innowacje, wiedza – nowe technologie – nakłady na naukę i technikę. Warunki ekonomiczne: – regulacje ekonomiczne – sytuacja gospodarcza – polityka społeczna – zjawiska ekonomiczne, takie jak: inflacja, stopa wzrostu gospodarczego, stopa i struktura inwestycji, handel zagraniczny. Przedsiębiorstwo. Kapitał: – źródła akumulacji – rynek kapitałowy – kapitał bankowy – inwestycje własne i centralne – papiery wartościowe. Surowce i energia: – dostępność surowców – nakłady na poszukiwania nowych źródeł – substytucja – poziom cen – koszty pozyskania. Aktywa społeczne: – poziom edukacji – etyka pracy – postawy – kwalifikacje zawodowe – umiejętności – podaż siły roboczej. Kultura: – system wartości – poziom wykształcenia – wzorce zachowań – etyka zawodowa – kultura organizacyjna. 5\V']LHG]LQ\RWRF]HQLDRUD]JãyZQHF]\QQLNLRGG]LDãXMćFHQDSU]HGVLĕELRUVWZR ŤUyGãR5HVWUXNWXU\]DFMDHNRQRPLF]QDSU]HGVLĕELRUVWZUHG/'RUR]LN3:(:DUV]DZD V3RUWHŧ-0*RŋFLĸVNL&\NOŧ\FLDRUJDQL]DFML3:(:DUV]DZDV. 'RNRQ\ZDQLHF]ĕVW\FKLQLHNLHG\UDG\NDOQ\FK]PLDQZSU]HGVLĕELRUVWZLDFK ]ZLć]DQHMHVW]SRJãĕELDMćF\PVLĕSURFHVHPXPLĕG]\QDURGRZLHQLDJRVSRGDUNL ŋZLDWRZHMLSU]HFKRG]HQLHPGRZ\ŧV]HJRMHMHWDSXMDNLPMHVWJOREDOL]DFMD . 3RU,5\PDUF]\N,QWHUQDFMRQDOL]DFMDLJOREDOL]DFMDSU]HGVLĕELRUVWZD3:(:DUV]DZD .

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(29) 40. Ryszard Borowiecki. Diagnoza stanu przedsiębiorstwa. Ocena kondycji finansowej przedsiębiorstwa. Ocena działania podsystemów. Ocena otoczenia. Ocena możliwości funkcjonowania w przyszłości. Analiza dokumentów finansowo-księgowych, analiza wskaźnikowa, modelowanie ekonometryczne. Wywiad, analiza dokumentacji technicznej, sprawozdawczej, analiza wskaźnikowa. Analiza sektorowa, analiza opisowa. Modele tendencji rozwojowej (trendy), prognozowanie na podstawie szeregów czasowych. Potrzeba restrukturyzacji. Opracowanie i wybór programu restrukturyzacji. Ocena finansowa projektów. Ocena opłacalności projektów inwestycyjnych. Prognozowanie bilansu, przepływów pieniężnych. Metody statyczne (PBP, ARR, FYT) i dynamiczne (NPV, IRR). Ocena ryzyka. Ocena szans i zagrożeń zewnętrznych. Analiza wrażliwości, próg rentowności sprzedaży. Analiza systemu ekonomicznego, rynku, popytu, powiązań kooperacyjnych, dostępności czynników produkcji. Wdrożenie, kontrola i ocena efektów restrukturyzacji. Ocena efektów restrukturyzacji. Ocena wielkości i kierunków odchyleń wartości rzeczywistych od planowanych. Ocena zaawansowania procesu restrukturyzacji. Analiza wskaźnikowa i badania przyczynowo-skutkowe, metoda oparta na EVA, metoda oparta na wycenie wartości przedsiębiorstwa. Analiza porównawcza, analiza odchyleń, badania przyczynowo-skutkowe. Metody taksonomiczne. 5\V0RGHODQDOL]\HNRQRPLF]QHMGODSRWU]HE]DU]ćG]DQLDSURFHVHPUHVWUXNWXU\]DFML ŤUyGãR(:\VãRFND=DVWRVRZDQLHDQDOL]\HNRQRPLF]QHMZ]DU]ćG]DQLXUHVWUXNWXU\]DFMćSURFH VyZJRVSRGDUF]\FK:\G]LDã=DU]ćG]DQLD3ROLWHFKQLNL&]ĕVWRFKRZVNLHM&]ĕVWRFKRZDV ²SUDFDGRNWRUVND PDV]\QRSLVSRZLHORQ\

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