Metodologiczne problemy budowy preliminarza kosztów przy wykorzystaniu miary elastyczności kosztów

Effective management demands a constant enrichment of decisions rationalization tools from the science. An important role is played here by technique of costs budgetary control. The main attention In the article Is focussed on methodical problems of constructing estimates of expanses with utilization of elasticity measure: elasticity function, constant and Jump coefficients of costs elasticity. The article represents an attempt at synthesis of opinions in this field, and contains, moreover, many suggestións of the author.