The creative ways of improving the enterprise's financial outcome

摘要

The aim of the paper is to propose a discussion about five ways of improving the effectiveness in an enterprise as a result of singular decisions in the light of the rational managing principle as it has been understood so far as well as in a proposedextended version. The results of authors' researches indicate that the rational managing principle, also in the meaning ex ante, does not exhaust the complexity of this issue. The authors suggest an extension of the content of this principle. The improvement of the enterprise's financial outcome may be achieved in five ways. There are 25 variants of the change of the production value with respect to the change of the total or individual costs.