Identification of cost determining elements in the wholesale trade with a use of step regression method

The article is a next in turn attempt to identify the cost determining elements in the wholesale trade. There were 142 enterprises of the food products branch selected from the period when the wholesale was institutionalized. On account of heterogeneity of the examined population the one factor delimitation was performed with a use of typological grouping method adopting warehouse space as a factor of the criterion, as a result the enterprises were divided into three types. There were ten potential explaining variables isolated from each of the received populations, the variables reduced them to the optimum set with a use of step regression method. The method proved to be useful in the research subject. The analysis allowed to establish the dominating significance of the following factors: the range of rendered services, human factor and capital. Their weight is different in the respective types of enterprises.Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/201