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  Optimization of Physical Distribution by Analyzing its Efficiency

  The article clarifies the methodological, theoretical and applied problems of analysis of physical distribution. The presented opinions are about the nature and the range of physical distribution. The models have been developed to analyze the efficiency of physical distribution. They are probed to a firm - manufacturer of baby food for two ... The article clarifies the methodological, theoretical and applied problems of analysis of physical distribution. The presented opinions are about the nature and the range of physical distribution. The models have been developed to analyze the efficiency of physical distribution. They are probed to a firm - manufacturer of baby food for two consecutive years. The thesis that is defended is that in contemporary conditions the tools of the economic analysis (methodological and technical) have an important role in the optimizing of the activities included in the composition of the physical distribution and physical distribution in general.

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  The Absorption of the European Funds Granted to Poland for the Period 2007-2013 – Examples of Projects and Evaluation

  Poland was granted over ˆ 67.3 billion as the European aid for the years 2007-2013. It comprised almost 20% of the total amount earmarked for the cohesion policy of the European Union for the years 2007-2013. The funds were utilized by Polish enterprises, local governments, non-governmental institutions, farmers and other entities. The main aim of ... Poland was granted over ˆ 67.3 billion as the European aid for the years 2007-2013. It comprised almost 20% of the total amount earmarked for the cohesion policy of the European Union for the years 2007-2013. The funds were utilized by Polish enterprises, local governments, non-governmental institutions, farmers and other entities. The main aim of this article is to present the evaluation of use of the EU funds in Poland for the period 2007-2013. The analysis was based upon the statistics data published in Poland by the Ministry of Infrastructure and Development, Eurostat and the European Commission. The analysis of the sources on the subject as well as observations of the business practices allowed forming a thesis that Poland competently utilised the European funds for the years 2007-2013 and thereby benefited considerably. Nonetheless, despite the significant influence of the funds onto the GDP growth dynamics and the increase in the standard of living, in the overall view Polish economy has not gained much in the innovation aspect due to the fact that the financial resources acquired by the Polish companies from the subsidies were largely earmarked to purchase the already existing western technologies, thus, making them dependent upon the know-how of the huge western conglomerates – which must be disapprovingly assessed.

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  Accounting Aspects of the Acquisition of Tangible Fixed Assets Intended to Environmental Protection under the European Funds

  Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by ... Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by budgetary financing programs of the European Union. The trend to implement socio-economic responsibility of enterprises reflects upon the increase of their competitiveness in the market, which in turn is a prerequisite for their greater profitability. The major aim of this study is to supplement the accounting knowledge regarding some important components of the organization of accounting as accounting policies and chart of accounts of a company which acquires tangible fixed assets intended for the protection of the environment, as well as specific accounting entries. In a logical sequence were examined the cost of restoring the environment and the costs of environmental protection.