The paper examines the efficiency of bankruptcy forecast models in the Hungarian SME sector. We also try to construct own models using discriminant-analysis, logistical regression's, and neural network methods, based on a random sample, what we try to validate on a second sample.It has been proved that our own model can only be applied on the first sample with an outstanding result. It has also been proved that complicated statistical solutions themselves are not always applicable; there is a need for the expertise of an experienced economist.The research, of course, does not say that the bankruptcy-forecast methods used in literature have lost their trustworthiness completely. It just draws the attention to the fact that the economic circumstances of Hungarian SMEs can't be compared to that of big foreign companies. Therefore, the results of the indexes developed to the large enterprise sector cannot help accurate decision making in case of SMEs. Huge narrowing of the complexity of economic characteristics may lead to false results.

No abstract

The lean concept has been identified with large companies, serial production, and the automotive industry. The approach is growing in popularity and the SME sector is increasingly using it. It is also gaining ground in the service sector. An ever-accelerating world does not always provide opportunities for understanding the principles of lean prior its introduction; consequently, the expected results rarely materialize. During my research in the service industry SME, the in-depth interviews, questionnaire queries, and on-site crawls (gemba walks) I have completed confirmed the existence of an illusory lean that originates from a misinterpretation of the principles. Lean is used as a tool and not as a philosophy. For this reason, it does not bring the expected results. Through hotel industry examples in my research, I present the development possibilities of the process and the potential dangers of misinterpreting lean use.

Az Országos Tudományos Diákköri Konferenciákon (OTDK) több ezer hallgató vesz részt 16, tudományterületenként szer­vezett szekcióban, tartalmilag és módszertanilag igen sokszínű pályamunkák bemutatásával. A kétévente megrendezett esemény versenyjelleggel is bír, szakmai tagozatonként csak egyetlen dolgozat érhet el első helyezést, így jelentős fele­lősség hárul az értékelési folyamat résztvevőire. A TDK a felsőoktatási tehetséggondozás kiemelt, hét évtizedes hagyományokkal rendelkező terepe, ahol fiatal kutatók próbálják ki magukat: többségük számára ez az első alkalom, amikor külső szakmai visszajelzést kaphatnak munkájukra, ennek milyensége befolyással lehet pályájukra, a kutatáshoz való vi­szonyukra. A szerzők elemzésükben az értékelés szerepét és kihívásait vizsgálják az OTDK jelenleg legnagyobb, Közgazdaságtudományi Szekciójának tapasztalatai alapján, az írásbeli bírálatokra fókuszálva. Kiemelik a bírálati folyamat jellemzőit más felsőoktatási, illetve kutatási/publikációs értékelési helyzetekhez képest, megfogalmazzák az értékeléssel kapcsolatos elvárásokat, rámutatnak a főbb kihívásokra és a folyamat fejlesztésének irányaira. A tanulságok a tehetséggondozáson túlmutatóan a tudományos, oktatói-kutatói pályán előforduló más értékelési szituációk jobbítását is segíthetik.

Purpose: Generally in a factory it is not straight forward to discern the true, individual manufacturing costs. Thus, the necessity arouse for a calculation method that would collect and include relevant technical details along the way of each product. Design/Methodology/Approach: The data received could then get associated with the pertinent book-keeping records. An equation has been developed which combines the technical details of the production process with the relevant accounting data. The method is called Efficiency Based Costing (EBC). Findings: The EBC method, which incorporated essential processing details-such as product recovery, production rate, volume flow velocity through the production line, manhour input, the physical size of the products, and, of course, overheadsdelivered significantly differing manufacturing costs per unit volume for the individual products. Also, the exact value of wastes has been determined. Practical Implications: The efficiency based cost calculation (EBC) is a powerful tool in searching for the true individual processing costs. With the suggested equation it is possible to combine important technical details of the production process with the accounting data. Originality/Value: Using the EBC method, the minimum product selling price at any point of the production process can be computed. Product portfolio decisions and next year´s planning shall rely on more truthful data.