Kaczmarczyk, Anna2014-04-162014-04-162007Organizacje komercyjne i niekomercyjne wobec wzmożonej konkurencji i rosnących wymagań konsumentów. Pod red. A. Nalepki. Nowy Sącz : WSB-NLU, 2007. - S. 390-39983-88421-54-9http://hdl.handle.net/11199/7556The 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.plUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 PolskabookPart