RACHUNEK KOSZTÓW JAKO ŹRÓDŁO DANYCH W MODELOWANIU MIKROEKONOMETRYCZNYM
COST ACCOUNTING AS SOURCE OF DATA IN MICROECONOMETRIC MODELLING
Author(s): Edward NowakContributor(s): Anna Śliwa (Translator)
Subject(s): Economy, Methodology and research technology, Accounting - Business Administration
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: econometric cost models; cost analysis; cost accounting; empirical data;
Summary/Abstract: Operational cost analysis is one of the most important managerial tasks. The main aims of this analysis are: evaluation of the costs, identification of reserves in cost reduction and improving efficiency in resource management. A useful tool for cost analysis that facilitates the realization of these aims is the microeconometric cost model created for a specific enterprise and particular cost centers. Application of that model requires gathering appropriate empirical data on the analyzed costs and other related aspects. This article focuses on the problem of source data used in microeconometric cost modeling.
Journal: Studia i Prace WNEIZ US
- Issue Year: 2014
- Issue No: 36/2
- Page Range: 105-117
- Page Count: 13
- Language: Polish