Publication Details
Journal: International Journal on Economics, Finance and Sustainable Development
Issue: Vol 5, No 4 (2023)
Pages: 16-20
ISSN: 2620-6269
Check on Google Scholar DOI: 10.31149/ijefsd.v5i4.4258 Visit Article Page

Abstract

The article considers the importance of the operational analysis in the division of costs into fixed and variable, since the presence of such groups of costs provides an objective assessment of the effectiveness of enterprises. This necessitates the disclosure of the essence of variable and fixed costs, the study of their ratio, as well as their impact on the cost of production.

Keywords
operational analysis division of costs Fixed costs Variable costs business activity enterprise
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