PL
Artykuł charakteryzuje koszty pracy, zawiera ocenę struktury i dynamiki zmian w zakresie całkowitych kosztów pracy. Analizuje jednostkowy koszt pracy w ujęciu dynamicznym oraz relacje całkowitych kosztów pracy i ich składników do wartości produkcji sprzedanej netto.
EN
The article presents analysis of labour costs in a meat processing enterprise and was carried out on the basis of indices of structure and dynamics of total labour costs and its components. Unit labour cost from a dynamic point of view as well as the relation of total labour costs to the value of goods sold were also taken into account. The study has revealed unfavourable changes in the structure and dynamics of the labour costs, whereas the level and dynamics of units labour costs were adequate. The analysis has also indicated the decreasing role of labour costs in the subject enterprise.