Measurement and Assessment of Effectiveness of Auxiliary Processes of Production in Management of the Cement Industry Companies

Abstract

Abstract In the paper, there has been discussed the problem of measurement and assessment of effectiveness of auxiliary processes [Kaplan: 2001, Porter: 1985] of production in the enterprise of the cement industry operating in international markets. The applied research method is literature studies and the case study, which will allow for the accomplishment of the objective of the paper which is the parameterization and assessment of costs of ancillary activities of production in the area of maintenance. The paper is important and up-to-date since auxiliary processes of production generate high costs, therefore, they should be within the area of interest of managerial staff of these companies.