Badanie zmienności kosztów przedsiębiorstwa handlu detalicznego w warunkach współliniowości zmiennych kosztotwórczych
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Date
1990
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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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The analysis of variability of cost of a retail enterprise in conditions of co-linearity of cost-creating variables
Abstract
The article undertakes an attempt to investigate the variability of cost of
a retail enterprise. The problems connected with this task are not easy to solve.
They require the methods that would reduce negative consequences of strong
corelations between variables explaining the variability of costs. The existence
of such corelations (i.e. of co-linearity of variables) is detrimental for a correct
determination of intensity and direction of influence of particular cost-creating factors on cosi It may also be responsible for mistaking an insignificant cost-
-creating variable for a significant one.
Nowadays, many methods of neutralizing co-linearity exist. Among them, ridge
regression method is considered highly efficient.
The article exemplifies application of the latter method to the cost analysis
of a retail enterprise and compares its results with the results of the classic
method of smallest squares by verifying the regression models of cost assessed
by both methods. The advantages and disadvantages of ridge regression method
in the context of classic regression method have been examined.
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Ruch Prawniczy, Ekonomiczny i Socjologiczny, 52, 1990, z. 1, s. 167-178