The paper addresses the problem of the purposefulness of using statistical and mathematical methods of the analysis of production, costs and direct surpluses. The research shows that the application of variance analysis may increase the level of reliability of conclusions, it does not, however, question most conclusions based on the analysis of table lists. The selection of detailed tests should take account of the nature of the distribution of analysed variables. Since most variables do not meet the conditions of normal distribution, non-parameter tests should be used in most cases.
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