Analiza i ekonomiczna interpretacja odchyleń kosztów bezpośrednich (na przykładzie płac bezpośrednich)
Analysis and economic interpretation of direct cost variance (on the basis of direct labour)

Summary/Abstract: The major function of management accounting is assistance to business manage-ment, whereas the variance analysis is essencial for the budgetary management system to find good solutions to the problems to be overcome. The cost control is a basis for proper managing of the cost and, therefore, it is nec-essary to make proper analyses (e.g. direct labour cost). This study proposes using the matrix calculation for making the analyses of direct cost variance which makes it possible to evaluate the different relationships. In addition, this approach facilitates the use of suitable computer programs, which in turn may result in expending the scope of researches on variance analyses of direct cost.

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