Dwuwymiarowa analiza odchyleń kosztów bezpośrednich
Two-dimensional variance analysis of direct cost

Summary/Abstract: Costs are the inseparable factor of every kind of management activity while the cost control is a basis for proper managing of the cost. The purpose of the paper is an attempt to present the issue of variance analysis of direct cost in the new light. The author proposes a new approach to variance analysis of direct material cost, which is the original contribution of the author in this field. He considers the general model: „n” products – „m” direct materials and proposes two-dimensional variance analysis. The author proposes using the matrix calculation for making the analyses of direct cost variance, which makes it possible to use suitable computer programs.

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