The aim of the study was to identify the state of residential buildings in terms of energy consumption and modernisation in Poland against the background of the EU, and to determine factors and activities increasing households′ interest in net-zero energy buildings. In the European Union, we are observing a tendency to increase the energy efficiency of buildings, including residential, and decarbonise building stock by 2050. The objective of the undertaken activities is to reduce energy use and the negative impacts of the use of buildings on the environment. Attaining this objective requires modernising many buildings. This dissertation includes an investigation into the condition of buildings in Poland from the aspect of energy use and the kind of carriers of this energy, and also into another issue: what factors and activities may increase society′s interest in net-zero energy buildings, and in the use of energy from renewable sources in residential buildings. The studies were conducted with the use of the data provided by the Central Statistical Office and EUROSTAT, and also of the reports of the European Commission, the data of the Central Emission Register of Buildings (CERB) and the Odysse–Mure database. An important source of information was also surveys conducted with the application of CAWI (Computer-Assisted Web Interview), and also of PAPI (Paper and Pencil Interview), among 387 households in Poland. For the purpose of analysing the results of the studies, the methods of descriptive statistics, the chi-square test of independence, the ANOVA test of Kruskal–Wallis and the Mann–Whitney U-test were used. The analysis gives rise to the conclusion that, in residential buildings, household′s annual primary energy demand is dependent on the year in which a building was commissioned. Newer buildings can boast smaller heat energy use. Simultaneously, ever more households are undertaking activities that will result in the thermal modernisation of residential buildings. The studies have shown that the development of net-zero energy buildings requires undertaking activities in the scope of introducing allowances and subsidies, and also increasing social awareness in the scope of this kind of building. Interest in buildings using solely renewable energy sources is contributed to by raising energy prices, and also the falling prices of required installations.

The purpose of conducted research was to recognize factors determining households’ Energy transition and barriers that slow that process. Energy transition itself, understood as a shift in the structure of fuels used in energy production and technological changes related to its use, are key elements of shaping the economy. It was determined to what extent existing household renewable energy installations meet the energy needs of their residents and what factors encourage their installation. In addition, barriers limiting energy transition as perceived by household members were identified. The research used data from the EUROSTAT and the results of surveys conducted using the CAWI (Computer-Assisted Web Interview) and PAPI (Paper and Pencil Interview) techniques among households in Poland. The methods of descriptive statistics, the chi-square test of independence, the Kruskal–Wallis ANOVA test, the Mann–Whitney U test and logistic regression were used to analyze the research results. The analyses show that fossil fuels dominate in energy production in Poland. The share of renewable energy sources in the gross final energy consumption in 2020 was 16.1%. Their structure is dominated by photovoltaic installations with a share of 52%. Further increase in energy prices and fears of interruptions in energy supplies will favor the further increase in the number of installations for renewable energy sources. According to the respondents, the energy efficiency has a significant impact on the quality of life and environment, but the main barriers to its development include financial constraints of households.

Streszczenie: Aspekty formalne w zakresie funkcjonowania controllingu w przedsiębiorstwie są zagadnieniem stosunkowo nieczęsto poruszanym. Celem artykułu jest przedstawienie roli oraz zakresu księgi budżetowej w controllingu operacyjnym przedsiębiorstwa, z uwzględnieniem specyfiki działalności podmiotu z branży budowlanej, jako próba formalnego ujęcia procesu budżetowania. Zaprezentowano cele, efekty oraz etapy budżetowania, które znajdują odzwierciedlenie w księdze budżetowej. Wskazano na właściwą organizację procesu budżetowania w przedsiębiorstwie jako warunek decydujący o poprawności sporządzanego budżetu oraz wskazano niezbędne elementy formalne tego procesu. Podjęte badania literaturowe wskazują na konieczność formalizacji procesu budżetowania, który przyjmując postać księgi budżetowej, systematyzuje zasady funkcjonowania budżetowania w przedsiębiorstwie budowlanym.Słowa kluczowe: controlling, budżetowanie, księga budżetowa.Summary: Formal aspects in the functioning of controlling in an enterprise are an issue which is relatively rarely discussed. The aim of the paper is to present the role and the scope of the budgetary book in the operational controlling of an enterprise, taking into account the specifics of the entity in the construction industry, as an attempt of formal presentation of the process of budgeting. Targets, results and budgeting stages, which are reflected in the budgetary book, are shown. Corresponding organization of budgeting process in an enterprise, as a condition that decides about the correctness of budget and the necessary formal elements of this process are indicated. Literature research specifies the necessity of formalization of budgeting process, accepting that the figure of budgetary book systematizes the principles of functioning of budgeting process in a building enterprise.

JEL Classification: M40Streszczenie: W świetle współczesnych wymagań stawianych przedsiębiorstwom niewystarczające stają się narzędzia oceny ich działalności oparte na relacjach pomiędzy zyskiem, wartością kapitałów lub aktywów. Wynikiem takiego stanu rzeczy stało się zainteresowanie koncepcją zarządzania wartością przedsiębiorstwa, ukierunkowaną na generowanie (maksymalizowanie) wartości dla właścicieli. Celem artykułu jest wskazanie problematyki wykorzystania metody ekonomicznej wartości dodanej jako miernika służącego ocenie wartości przedsiębiorstwa. Realizacja tak postawionego celu wiązała się z wykorzystaniem krytycznego przeglądu literatury jako podstawowej metody badawczej. Omówiono istotę i pomiar wartości przedsiębiorstwa oraz zaprezentowano metodologię ustalania ekonomicznej wartości dodanej. Podjęte badania wskazują z pozoru nieskomplikowany sposób ustalenia miernika. Pojawiają się jednak pewne dylematy w zakresie m.in. wyznaczania i możliwości wpływania na jego elementy składowe oraz stosowane korekty.Słowa kluczowe: zarządzanie wartością przedsiębiorstwa, ekonomiczna wartość dodana, mierniki wartości. Summary:In the light of modern requirements for enterprises, the tools for assessing their operations based on the relationship between profit, equity or assets are insufficient. The result of this state of affairs was the interest in the concept of enterprise value management, aimed at generating (maximizing) values for owners. The purpose of this article is to indicate the issue of the use of the method of economic added value as a measure to assess the value of an enterprise. The implementation of this objective was associated with using the critical review of literature as the primary test method. The essence and measurement of the company's value was discussed and the methodology for determining the economic value added was presented. The research undertaken indicates a seemingly uncomplicated way of establishing the meter. However, there are some dilemmas in terms of, among other things, determining and the possibility of influencing its components and applied adjustments.

The methods of measuring customer value are of constant interest. This area is widely described in the literature, but nevertheless somewhat generally. It is important to analyse the different methods comprehensively in the context of the customer and the company. The aim of this paper is to analyse the methods of measuring customer value most often presented in the literature, as well as to assess the possibility of their reliable application and to indicate the limitations resulting from the construction of models of their calculations. One very important goal is to constructively propose solutions to the problematic issues in the methods analysed. In order to achieve the objectives of the paper, methods of measuring customer value are presented. On this basis, the author has identified problematic elements that constitute guidelines for further research. A literature review and analysis of studies carried out with the use of the methods discussed is applied. The conclusions of this research indicate ambiguity in the methods of measuring customer value, their diversity and, most importantly, the inability to reliably determine certain components of the methodology, especially for customer lifetime value. The analysis presented constitutes a proposal for a comprehensive look at the issue of customer value assessment and an element of further scientific and empirical discussion. The originality of the research consists in presenting a proposal for quantification of non-financial measures, which are a component of the methodology of measuring customer value.