Ogólny model analizy kosztów płac bezpośrednich
Model of variance analysis of direct labor costs

Summary/Abstract: Cost is an inseparable element of every kind of economic activity, so rational cost management might be a universal strategy in the creation of financial results. Cost control is a basis for proper managing of cost and, therefore, it is necessary to carry out relevant analyses, including direct labor cost analysis. The aim of this paper is to present new methodological approaches to cost analysis. The paper has a theoretical character, and some of its theses could provide topics for discussion. It should be added that the author proposes a new analytical approach – so-called vertical and horizontal variance analysis of direct cost.

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