Z historii metod deterministycznych analizy ekonomicznej
Outlook of deterministic methods of using the economic analyses

Summary/Abstract: The management accounting - related literature stresses its emphesize on the fact that the variance analysis is essencial to cope with the problems, which may erise in business managing. Thus, it is absolutely necessary to improve the methods of conducting research into the said problems and, therefore, it is analysis of causes that should also be improved. The idea of this study is to familiarize the readers with the evolution of applying the methods of causes. It is showed that within a 50-year history of using the methods like that, a great deal of creative efforts have been made to criticize so called sequence substitution methods and, to determine 'an ideal method,' which made it possible to find some ideal solutions to the problems, as above. Eventually, the sequence substitution method is re-used. The above mentionned efforts, however, cannot be regarded as needless actions; as a result thereof, a lot of inspiration to conduct research into the new problems has been given.

• Details
• Contents