Zdzisław Kes

Dr. Eng. Zdzisław Kes is a Professor in the Department of Process Management at Wrocław University of Economics, specializing in budgetary control systems, cost management, and the application of machine learning in educational processes. His work emphasizes integrating statistical methodologies with practical business challenges, particularly in the energy, pharmaceutical, and transportation sectors.

Research Interests: Professor Kes focuses on advanced budgetary modeling, including probabilistic quantification of budget variances, simulation-driven decision-making tools, and the use of GANs for predictive analysis. He has pioneered the application of Excel-based frameworks for cost accounting and controlling systems in small-to-medium enterprises. His recent work explores Industry 4.0's impact on budgetary control frameworks and sustainable life cycle costing.

Publications Trends: Over 20 years (2000–2023), his research spans 70+ publications, with a focus on:

• Budget variance analysis (25+ papers)
• Controlling systems in SMEs and public institutions
• Excel-driven financial tools for cost management
• Machine learning in education (e.g., GANs for enrollment prediction)

Education & Teaching: He develops interactive educational tools like budget simulation games and advanced Excel workshops for postgraduate students. His courses integrate IT systems for managerial decision-making.

Labs/Teams: Leads research in cost accounting and managerial control systems within the Department of Process Management. Collaborates with regional enterprises on practical cost optimization projects.