Zróżnicowanie czynników określająjących poziom kosztów przedsiębiorstw handlowych pod wpływem środowiska ich działalności

Abstract

The article touches a problem of identification of cost generating factors in the food products retail enterprises in a study of data broken up by environmental factors. The-author puts forwards a proposition that the cost generating factors are differentiated by the environment of activity of the trading enterprices. A number of permanent city dwellers was adopted as a criterion to distinguish environmental groups. The division is therefold, into cities of: more than 200 thousand, 100-200 thousand and below 100 thousand inhabitants. ; Two stage-procedure has been applied in the process identifying- the cost generating factors. A selection of the most significant set of variables (determining the cost range) out of potential determinants was performed in the stage one witfi the aid of several statistical procedures of variable selection. The degree of quantitative effect on costs of the selected variables was assessed in the stage two by means of the regression method. The differentiation of cost generating factors subject to a size of urban aglomeration was proved on the grounds of the results obtained.