Identyfikacja czynników określających koszty jednostkowe w przedsiębiorstwie handlowym (Próba refleksji metodycznej)

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. 13*