Analysis of The Business Model Elements and Their Relationships

• Autorzy: Wojciech Fliegner

Warianty tytułu

Analiza elementów modelu biznesowego i ich zależności

• Języki publikacji: EN

Abstrakty

EN

Business model that articulates the economic logic of how an organization creates and delivers value should underlie every performance measurement system and should explain how the important nonfinancial and financial variables in the performance measurement system are related to each other. Due to the lack of research in this area, the conceptual framework for analyzing elements of the business model and relations between them has been proposed. This paper explores also the concept of business model life cycle and controlling as a part of this concept. For analysis of business models this study proposes resource and process consumption accounting (RPCA) method. Its components (resources, activities, products/services, customers) are at the same time elements associated with the Osterwalder's Business Model Canvas (BMC)(original abstract)

Model biznesowy, który odwzorowuje tworzenie i dostarczanie wartości przez organizację, powinien stanowić podstawę każdego systemu pomiaru dokonań i powinien wyjaśniać, w jaki sposób istotne zmienne niefinansowe i finansowe w systemie pomiaru dokonań są ze sobą powiązane. Ze względu na brak badań w tej dziedzinie, zaproponowano ramy koncepcyjne analizy elementów modelu biznesowego i relacji między nimi. W artykule zaprezentowano również koncepcję cyklu życia modelu biznesowego i controlling jako składową tej koncepcji. Zaproponowano zasobowo-procesowy rachunek kosztów jako metodę analizy modeli biznesowych. Jego składowe (zasoby, działania, produkty/usługi, klienci) są jednocześnie elementami związanymi z szablonem modelu biznesowego (BMC) Osterwaldera(abstrakt oryginalny)

Słowa kluczowe

EN

Business models; Cost accounting; Life cycles

PL

Modele biznesowe; Rachunek kosztów; Cykl życia

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2017
• Numer: nr 474 Global Challenges of Management Control and Reporting
• Strony: 53--64

Twórcy

autor

Wojciech Fliegner

• Poznań University of Economics and Business

Bibliografia

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Identyfikatory

DOI

10.15611/pn.2017.474.05