Analiza kosztów w przedsiębiorstwach tworzących grupy zakupowe
Cost analysis in companies forming purchasing groups

Summary/Abstract: Purpose — the purpose of this article is an analysis of the costs of operating activities in terms of forming a shopping group. The selected companies were purchasing groups because in them, as studies show they have form of bankruptcy protection. Research methodology - on the basis of the financial statements for the years 2009—2011 detailed analysis has been carried out. Using statistical methods and methods of comparison. Originality/Value - uses the shopping group division.

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