Analysis of the Behavior of Variable and Fixed Costs as a Tool for Operational CPV-Analysis
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.
Akbarovna, S. S. ., & R. , N. R. . (2023). Analysis of the Behavior of Variable and Fixed Costs as a Tool for Operational CPV-Analysis. International Journal on Economics, Finance and Sustainable Development (IJEFSD), 5(4), 16–20. https://doi.org/10.31149/ijefsd.v5i4.4258
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2. Sanin M.K.. Management accounting: Textbook. - SPb : SPbSU ITMO, 2010.
3. Kreinina M.N. Financial Management: Textbook. - M.: Publishing house "Delo and Service", 2015.
4. Nikolaeva S.A. Features of cost accounting in market conditions: «Direct-Costing» system Textbook. - M.: Finance and Statistics, 1993. - 128 с.
5. Horngren, Ch. Cost accounting: a managerial emphacic / Ch. Horngren,
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