Ocena działalności przedsiębiorstwa handlowego

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Date

1968

Authors

Zakrzewski, Zbigniew

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Wydział Prawa i Administracji UAM

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Evaluation of the Activity of a Commercial Enterprise

Abstract

The most appropriate criterion, synthetic in character, which qualifies the actions and results of an enterprise seems to be the efficient and economical maximal supply of consumer goods and associated services. It is a question of a supply meeting the effective demand as to the kind, quantity and quality of goods, and their assorted groups, and also the demand as it appears in time and area. In the light of this criterion, the volume of sale and profit made by the enterprise cannot be entirely adequate indices in the estimation of its work. At the present state of scientific cognizance there is no possibility of precise expression in the form of a developed formula of a leading criterion or an index for such an estimation, The index should take into account the basic economic functions of trade: a) co-ordination of supply and demand as to the kind of goods, b) marketing of goods in time, c) marketing of goods in area, d) size of lots of goods, e) assorting of goods, f) guarantee of quality of goods, g) suitable form of offering goods to the consumer. The estimation of working conditions of the trading enterprise should consider the social-economic background of the territory where it acts, and also economic quantitieis settled in macroscale (prices, margins, commissions, elements of finacial system, etc.). Of importance, too, is a good knowledge of the economic situation of other enterprises of the same branch. An analysis of such scope cannot be restricted to a comparison of real execution of the plan with the planned tasks.

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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

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Citation

Ruch Prawniczy, Ekonomiczny i Socjologiczny 30, 1968, z. 3, s. 371-388

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Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego