Abstract:

The concept of labour costs was introduced into Polish literature by H. Halama in 1962, defining labour costs as: "the total costs incurred by an enterprise in connection with the employment of white-collar and manual workers"[1]. Jan Kordaszewski was a Polish economist who undertook research on employment costs in the early 70s. In his opinion, "labor costs - the total expenditure of a business entity, incurred for the benefit of its employees, their families and students"[2].   In turn, K. Górka and S. Chomątowski understood labor costs as a set of financial outlays and costs related to the employment of employees in a specific enterprise.