Analiza ekonomiczna w przedsiębiorstwach handlowych
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Date
1973
Authors
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
Economic Analysis in Commercial Enterprises
Abstract
In the paper the economic analysis ins defined, its purpose and importance,
are explained and the terminology applied is made clear. With help of that terminology
the systems of analysis used at present by commercial enterprises are reviewed
with particular attention paid to enterprises operating in tourist regions.
Conditions of commercial activities in tourist regions are discussed and instability
of demand is stressed.
The critique deals with the following groups of problems:
— institutional,
— methodological,
— organizational.
As far as the institutional problems are concerning the dependence of the technique
of analysis on the system of planning applied in commerce and in its management
is discussed. Increased selfdependence and responsibility of commerce as well
as execution of the analysis to meet first of all the interior demand of the enterprise
are postulated. A critique of the rigid planning indexes is carried out.
The scarcity of methods of analysis is stressed and particularly, the lack of
studies on correlations, seasonal variations and development trends as well as of
dynamic approach. In the analysis procedure tabular, graphic and descriptive parts
are distinguished and propositions are presented concerning their contents and mutual
proportions.
The organizational aspects concern the person being in charge of the analysis;
proportions between the individual parts and the volume of the materials are proposed.
The lack of imtershop amd interenterpirdse analysas is stressed.
The general conclusion drawn is as follows: the institutional, methodological and
organizational problems are closely related with each other and result form each
other. No positive change can be expected without a careful complex approach.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 35, 1973, z. 3, s. 161-174