Skvortsov, I. B.Zahoretskа, O. Y.Zaverbna, M. S.2015-01-202015-01-202014Skvortsov 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.https://ena.lpnu.ua/handle/ntb/26022It 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.encost planningfixed coststhe time factorthe distribution of semi-fixed costswagesconstant economic indicatorsArticle