Znaczenie analizy kosztów w przedsiębiorstwie handlu hurtowego

Abstract

The objective of the study is to underline significance of financial analysis for cost management, taking a wholesale company as an example. In the paper an attention will be drawn to the essence of cost analysis and its use for efficient operations of an enterprise. Chosen methods of cost analysis and their significance in making management decisions in an enterprise will be discussed. The study includes results of cost analysis in a chosen wholesale enterprise with the use of such methods as: costs structure, cost variability. Areas of utilising cost analysis will be indicated, such as: determining prices and trade margins, determining enterprise’s profitability threshold, and determining level of costs.