TFirst article the process of modeling of an enterprise activity considering calculating the reimbursement sums based on full costs
Halina Babynina () and
Vyacheslav Kuzminov
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Halina Babynina: Belorussian State Economic University,UA Bobruisk branch, Republic of Belarus
Vyacheslav Kuzminov: Belorussian State Economic University,UA Bobruisk branch, Republic of Belarus
Annals of marketing-mba, 2012, vol. 1
Abstract:
The advantages of the reimbursement sums method are in conducting on its basis of the differentiated analysis of fixed costs and the enterprise activity through intermediate results. The most important thing is in profit planning on the ground of reimbursement sums under swinging in production
Keywords: full costs; fixed costs; cover amount; manufacturing capacity; price; efficiency; profit. (search for similar items in EconPapers)
JEL-codes: E44 G21 H81 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:mmb:journl:articl_v1_5_12
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