The studies in the field of costs in trade, in contrast to costs in industry, have not been far advanced in Poland and in the socialist countries as a whole. Many circumstances have contributed to that state of affairs. They have their origin in the theoretical (the costs of commodity turnover constitute the most neglected part of the genéral theory of economics) as well as practical sphere (the competetiveness of aims and allocations of means in a period of rapid economic growth, which puts the problem of trade services in the background). That situation did not help to create a constructive climate, indispensable for the initiation of vast and systematic studies in that particular field. Those studies are, moreover, of a sporadic charact...