Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2016.79-74
CC BY-SA   Open Access 

Issue archive / 1/2016 (79)
Parametryczny model estymacji kosztów produkcji
(Parametric Model Estimating of Costs Production)

Authors: Zbigniew Leszczyński
Keywords: estimation of production costs production cost functions parametric model estimating
Data publikacji całości:2016
Page range:16 (949-964)
Cited-by (Crossref) ?:

Abstract

The purpose of the article is present in theoretical and empirical aspect methodology of construction the parametric model estimating of production cost. The research methodology adopted in this study is an analysis of the literature in the field of management accounting, management, cost engineering, statistics and analysis of empirical data obtained from projects carried out by the author. The result of the analyzes is cost functions model used for parametric estimating of the production costs. The innovation of this article is an attempt to develop a methodology for modeling the functions of production costs and the selection of statistical tools to achieve this.
Download file

Article file

Bibliography

1.Dysert R. (2008), An Introduction to Parametric Estimating, „AACE International Transactions of The Annual
2.Meeting”.
3.Horngren T.C., Datar M., Rajan M.V. (2012), Cost Accounting. A managerial Emphasis, Pearson Education Limited.
4.Leszczyński Z., Jasiński T. (2015), Inżynieria kosztów, ODDK, Gdańsk.
5.Rush C., Roy R. (2000), Analysis of cost estimating processes used within a concurrent engineering environment
6.throughout a product life cycle, Proceedings of CE2000 Conference, Lyon, France, July 17–21.
7.Rose A. (1982), An Organized Approach to Parametric Estimating, Transactions of the Seventh International Cost
8.Engineering Congress.
9.Stewart R., Wyskidsa R., Johannes J. (1995), Cost Estimator’s Reference Manual, 2nd ed., Wiley Interscience.