Managing entertprises with the account of the real time factor
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Date
2014
Journal Title
Journal ISSN
Volume Title
Publisher
Publishing House of Lviv Polytechnic National University
Abstract
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.
Description
Keywords
cost planning, fixed costs, the time factor, the distribution of semi-fixed costs, wages, constant economic indicators
Citation
Skvortsov I. B. Managing entertprises with the account of the real time factor / I. B. Skvortsov, O. Y. Zahoretskа, M. S. Zaverbna // Economics, Entrepreneurship, Management. – 2014. – Volume 1, number 2. – P. 35–39. – Bibliography: 7 titles.