Identyfikacja czynników określających koszty jednostkowe w przedsiębiorstwie handlowym (Próba refleksji metodycznej)
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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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Identification of factors determining unit costs in a trade enterprise
Abstract
The 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.
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Ruch Prawniczy, Ekonomiczny i Socjologiczny, 52, 1990, z. 1, s. 179-195