Analiza kosztów ogólnego zarządu w małych i średnich przedsiębiorstwach handlowych
Costs Analysis of General Management in Small and MediumSized Trading Enterprises

Summary/Abstract: The aim of the article is to present the costs of general management in small and medium-sized trading enterprises. In the article the general classification of management costs, the place of arising costs in the trading unit, classifications and management costs for the business units have been presented. The methods for the assessment of costs management in the trading companies have been discussed. Then, on the example of three traders an analysis of general management of expenses has been conducted. The research was conducted on a group of three companies in the same industry. The data were obtained from the financial statements of 2014. An initial analysis of financial statements and ratio analysis were applied. The study showed that the share of management costs in operating expenses was high.

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