Zeszyty Teoretyczne Rachunkowości (Apr 2015)

Proposal for a new approach to the issue of causal research in economic analysis

  • Józef Bućko

DOI
https://doi.org/10.5604/16414381.1165050
Journal volume & issue
Vol. 2015, no. 83(139)
pp. 9 – 34

Abstract

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In the presented paper, the author describes various potential applications of those deterministic methods of economic analysis which are based on decomposition of the variation of the synthetic indicator into a set of partial variations. The author first discusses their application in the assessment of changes in an organization’s effectiveness and the estimation of the synergy effect. Subsequently, the author exploresnew areas of application, namely: modification of the sensitivity analysis method, development of new models of indicator inequalities, and analysis of the results of cooperation using the biphasic model of causal analysis that integrates the phases of creation and distribution of the effects. The structure and the application of this model are described in detail in the context of analysis of a three-variable function using the method of chain substitutions.

Keywords