Cost analysis in companies forming purchasing groups Cover Image

Analiza kosztów w przedsiębiorstwach tworzących grupy zakupowe
Cost analysis in companies forming purchasing groups

Author(s): Grzegorz Zimon, Halina Chłodnicka
Subject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: costs; analysis; purchasing group

Summary/Abstract: Purpose — the purpose of this article is an analysis of the costs of operating activities in terms of forming a shopping group. The selected companies were purchasing groups because in them, as studies show they have form of bankruptcy protection. Research methodology - on the basis of the financial statements for the years 2009—2011 detailed analysis has been carried out. Using statistical methods and methods of comparison. Originality/Value - uses the shopping group division.

  • Issue Year: 2013
  • Issue No: 61
  • Page Range: 293-303
  • Page Count: 11