Browsing by Author "Poetschke, Helena"
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Item Analiza tendencji rozwojowych kosztów przedsiębiorstwa handlowego przy wykorzystaniu metody indeksowej(Wydział Prawa i Administracji UAM, 1983) Poetschke, HelenaThe article analyses the cost dynamics in a microeconomic scale. The study is conducted on the example of a retail trade enterprise in a longer span of time of 23 years (1953 -1975). The source material has been reduced to statistical comparability. Two variants of comparison were assumed with the adoption of the X965 and 1971 values as constans. The method of economic indexes has been employed in the dynamics analysis. The analysis was carried out in a multivariant mode: in shorter and longer periods of time. The cost variation was examined against commercial activities of the enterprise, establishing several economic causalities. The author made also an attempt at determining usefulness of the method of economic indexes in the analysis of cost dynamics in trade.Item Ewolucja systemu informacji statystycznej kosztów w przedsiębiorstwie handlu detalicznego(Wydział Prawa i Administracji UAM, 1980) Poetschke, HelenaThe contents of the article is an attempt to present evolution of costs system and information in socialized trade and in particular in retail trade enterprises. The problem grows in significance in respect of growing interests in research on trade effectiveness in socialist economy. Cost information system has been subjected to changes in all its elements in the past. They have been caused by financial system changes connected with modifications in model of functioning national economy. It has been pointed out in the article that the cost information system evolution was consequently subjected neither to the needs of macro-economic calculus nor to micro-economic one. As a result numerous changes in the (scope of cost notion and classification cause considerable limitations to usefulness of accessable source material for a deepened economic analysis in longer periods. The problem is of particular importance in research on economic regularities of shaping costs of socialist retail trade enterprises.