Making Decisions on the Parameters of Value Flow in Support Processes of Manufacturing Companies

The aim of the paper is to present the analysis and the assessment of the decisions taken in the area of parameterization of value flow in the field of the costs of support activities of the chemical company. In the first part of the paper the process of decision-making concerning the basic parameters of value flow is identified. Subsequently, the essence of support processes in the production activity of the company is presented and the significance of management of the operation of machinery and equipment is discussed. The final part of the paper constitutes the presentation of the results of the empirical studies, in which there is conducted the analysis and the assessment of cost parameters of the value of support processes of production of the surveyed company. The applied research method are the literature studies, the comparative analysis and the trend analysis of the cost information on support processes of production of the surveyed company.