Managing entertprises with the account of the real time factor

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Date

2014

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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.

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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.

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