Próba wykorzystania zmiennych syntetycznych w badaniu kosztów przedsiębiorstwa handlowego

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.