Założenia metodologiczne badania kosztów osobowych w wybranych dziedzinach sfery niematerialnej

Abstract

The aim of the article is to present a methodological con¬cept of studies on personnel costs in the non-material sphere. A point of departure for the analysis are theoretical problems of cost accounting. Against this background, there are described the goal of studies, their assumptions and hypotheses, and research instruments, with the main attention being focussed on their goal. The final part of the article discusses barriers restricting the studies. The barriers were discovered while verifying research instruments.