Analysis of the Behavior of Variable and Fixed Costs as a Tool for Operational CPV-Analysis
No Thumbnail Available
Date
Journal Title
Journal ISSN
Volume Title
Publisher
Research Parks Publishing LLC
Abstract
Description
The article considers the importance of the operational analysis in the division of costs into fixed and variable, since the presence of such groups of costs provides an objective assessment of the effectiveness of enterprises. This necessitates the disclosure of the essence of variable and fixed costs, the study of their ratio, as well as their impact on the cost of production.
Keywords
operational analysis, division of costs, Fixed costs, Variable costs, business activity, enterprise