Próba wykorzystania zmiennych syntetycznych w badaniu kosztów przedsiębiorstwa handlowego
Loading...
Date
1983
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
An attempt at employment of synthetic variables in cost analysis in a commercial enterprise
Abstract
The study is devoted to the dynamic analysis of costs in a commercial enterprise
in the aspect of its causation conditioning. The article consists of three parts.
The first one raises the subject of comparability of statistical information over
time, as any analysis performed in the scale of an enterprise has to be dynamic.
The second part is an attempt to apply the classical method of regression in the
analysis of cost variation. The obtained results however, could be accepted uder
reserve. These objections were caused by the fact that charging of regression parameters
effected by the occurence of collinearity of cost generating variables
had to be taken account of upon the assessment on cost variations based on
economic time series. By reason of the above, there is a proposition of a dynamic
analysis of costs presented in the closing part of the article, with an employment
the method of synthetic variables (hereinafter called the MSV). The author presents
a process of construction of the so called measure of activity developement
in a commercial enterprise, which was introduced. Next the measure is treated as
the basic factor conditioning a dynamic cost variation and it is introduced to the
dynamic cost equation. The empirical MSV verification performed on the source
material proved its unquestionable usefulness for the analysis of the problem.
Description
Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 45, 1983, z. 1, s. 215-224