(Publishing House of Lviv Polytechnic National University, 2014) Skvortsov, I. B.; Zahoretskа, O. Y.; Zaverbna, M. S.
It is stated that the basic reason for ignoring the time factor while planning costs of the enterprise is misunderstanding of the “fixed costs’concept. It is proved that the essence of fixed costs is not
their dependence on output, but their dependence on time. The way to account this dependence while planning activities of the enterprise is proposed.
