Analiza przyczynowa odchyleń kosztów w mikroprzedsiębiorstwach
Casual analysis of cost deviations in micro enterprises

Summary/Abstract: The aim of this paper is to present key problems related to the essence and methods of cost analysis in micro enterprises, with particular emphasis on the possibility of using the causal analysis of deviations generated on operating costs. The author used research methods connected with literature and regulatory analysis but conclusions were drawn from deductive and analogical reasoning. The presented considerations have shown that the ability to analyze operating costs in micro enterprises is limited. This applies in particular to the application of causal analysis of deviations. This is a consequence of the simplicity used in the micro cost accounting, usually designed to meet the minimum requirements for measuring the tax result and preparing a profit and loss account in a simplified comparative version.

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