Uogólniona analiza wrażliwości zysku
Generalization of profit sensitivity analysis

Summary/Abstract: The aim of the article is to present two-dimensional sensitivity analysis of profit as one of the most signif-icant concepts in contemporary management accounting. In the first part of the paper, selected problems of matrix calculus are presented as introduction to economic leverages theory. The issues discussed in the paper include horizontal and vertical analysis of the profit model, economic leverage matrices and gener-alized rate of profit change. The last part of the paper discusses the concept of economic leverages gener-alization. An interdisciplinary approach to management accounting and application of research methods typical of quantitative sciences make it possible to develop a more comprehensive theory of management accounting with wider cognitive possibilities.

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