Metodologiczne problemy budowy preliminarza kosztów przy wykorzystaniu miary elastyczności kosztów
Streszczenie
Effective management demands a constant enrichment of decisions
rationalization tools from the science. An important role
is played here by technique of costs budgetary control. The main attention In the article Is focussed on methodical
problems of constructing estimates of expanses with utilization
of elasticity measure: elasticity function, constant and Jump
coefficients of costs elasticity.
The article represents an attempt at synthesis of opinions
in this field, and contains, moreover, many suggestións
of the author.
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