Analiza odchyleń – pięta achillesowa analizy ekonomicznej (artykuł dyskusyjny)
Variance analysis – the tendon of Achilles of economic analysis

Summary/Abstract: The subject of his article are some controversial problem of research methods of economic analysis. In this study the nature of partial variances are shown in a new approach which may change existing attitudes of economists. The first part of paper present method of difference partials, when impossible to find logical economic interpretation for the common partial deviations. Then the author of this article propose new „ 3×M ” methodological idea, that explain the essence some research methods of economic analysis. It should be added that the author of this paper suggests some definitions form those presented in the economic literature and some proposals which we can find in this work are the original contributions of the author in the field of methods of cause economic analysis.

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