Warianty tytułu
An Attempt to Apply the Model of Costs Including a Seasonal Component for the Forecast of Profitability Threshold of an Enterprise
Języki publikacji
Abstrakty
W artykule podjęto próbę prognozowania progu rentowności przedsiębiorstwa (PRW), która jest użytecznym narzędziem tworzenia relacji między zmianami rozmiarów działalności a zmianami kosztów i znaczenia tych zmian na wynik finansowy przedsiębiorstwa. Dla estymacji kosztów stałych i zmiennych wykorzystano tzw. regresyjny model kosztów (SMK).
The paper presents an attempt to apply the seasonal model of costs (SMC) for the construction of the prognosis of profitability threshold of an enterprise. As is generally known calculation of profitability threshold is a useful controlling tool in an enterprise in the socalled short periods. Then the time unit of research must be a month or a quarter. Therefore, in the decision making process it is necessary to include the phenomenon of a seasonal character of the enterprise's activity. Thanks to the SMC it is possible to determine the seasonal variability of fixed costs and variable costs per unit - which is of primary significance for the forecasting of profitability threshold at seasonal level. Cognitive results obtained from the empirical studies are encouraging and seem to confirm the usefulness of SMC for the solution of the problems touched on in this paper. However, without broader empirical studies it is difficult to make such a statement. (original abstract)
Rocznik
Numer
Strony
87--95
Opis fizyczny
Twórcy
autor
Bibliografia
Typ dokumentu
Bibliografia
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Identyfikator YADDA
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