Virtual enterprise: Decision-making process of its formation

Abstract

This article deals with the business network in the form of a virtual enterprise and focuses on the initiation process of a virtual enterprise ́s formation. A virtual enterprise is understood as a temporary coalition of companies that may be competitors of each other and unite in order to use certain business opportunities. This article describes the decision-making process of virtual enterprise formation, where is the role of the initiator really important. To the correct decision whether to create a virtual enterprise or not it is necessary to know parameters of the contract and especially the cost calculation of each process. In this article is using the concept Activity-Based Costing, which is most suitable for this purpose. The aim of this article is to define the process of initiation of a virtual enterprise ́s formation that is for companies that initiate the creation of the business network an effective solution that will increase its competitiveness.