Analiza ekonomiczna w przedsiębiorstwach handlowych

Abstract

In the paper the economic analysis ins defined, its purpose and importance, are explained and the terminology applied is made clear. With help of that terminology the systems of analysis used at present by commercial enterprises are reviewed with particular attention paid to enterprises operating in tourist regions. Conditions of commercial activities in tourist regions are discussed and instability of demand is stressed. The critique deals with the following groups of problems: — institutional, — methodological, — organizational. As far as the institutional problems are concerning the dependence of the technique of analysis on the system of planning applied in commerce and in its management is discussed. Increased selfdependence and responsibility of commerce as well as execution of the analysis to meet first of all the interior demand of the enterprise are postulated. A critique of the rigid planning indexes is carried out. The scarcity of methods of analysis is stressed and particularly, the lack of studies on correlations, seasonal variations and development trends as well as of dynamic approach. In the analysis procedure tabular, graphic and descriptive parts are distinguished and propositions are presented concerning their contents and mutual proportions. The organizational aspects concern the person being in charge of the analysis; proportions between the individual parts and the volume of the materials are proposed. The lack of imtershop amd interenterpirdse analysas is stressed. The general conclusion drawn is as follows: the institutional, methodological and organizational problems are closely related with each other and result form each other. No positive change can be expected without a careful complex approach.