Browsing by Author "Witkowska, Aleksandra"
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Item Identyfikacja czynników określających koszty jednostkowe w przedsiębiorstwie handlowym (Próba refleksji metodycznej)(Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016, 1990) Witkowska, AleksandraThe article is an attempt to present the conception of methods of identifying the factors determining unit costs in a retail enterprise. Three methods have been presented. The first procedure allows the choice of variables on the basis of individual equations of regression. In the second procedure also the analytical forms of individual regression functions are selected. They may be non-linear with respect to potential variables. Then, correlations between variables and linear transformates of potential variables are analysed. The third method leads to obtaining so-called similarity measures, being the basis for the choice of variables. Cognitive properties of the above methods have been presented on empirical data gathered ina retail enterprise operating in municipal area. Besides, the article discusses the advantages and disadvantages of the above methods as well as some methodological findings useful in applying these methods in cost balance. 13*Item Zróżnicowanie czynników określająjących poziom kosztów przedsiębiorstw handlowych pod wpływem środowiska ich działalności(Wydział Prawa i Administracji UAM, 1983) Witkowska, AleksandraThe article touches a problem of identification of cost generating factors in the food products retail enterprises in a study of data broken up by environmental factors. The-author puts forwards a proposition that the cost generating factors are differentiated by the environment of activity of the trading enterprices. A number of permanent city dwellers was adopted as a criterion to distinguish environmental groups. The division is therefold, into cities of: more than 200 thousand, 100-200 thousand and below 100 thousand inhabitants. ; Two stage-procedure has been applied in the process identifying- the cost generating factors. A selection of the most significant set of variables (determining the cost range) out of potential determinants was performed in the stage one witfi the aid of several statistical procedures of variable selection. The degree of quantitative effect on costs of the selected variables was assessed in the stage two by means of the regression method. The differentiation of cost generating factors subject to a size of urban aglomeration was proved on the grounds of the results obtained.