Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/82651
Type of publication: research article
Type of publication (PDB): Straipsnis kituose recenzuojamuose leidiniuose / Article in other peer-reviewed editions (S5)
Field of Science: Ekonomika / Economics (S004)
Author(s): Stončiuvienė, Neringa
Title: Управление затратами как средство првышения конкурентности
Is part of: Competitiveness of Agricultural Enterprises and Farm Activities in Transition Countries, November 22-24, 1998 г.: Collection of papers [Rankraštis]. Halle(Saale), 1998
Extent: p. 19-32
Date: 1998
Abstract: Agriculture is a branch of perfect competition. It is necessary to start the cost management for the purposes of competitability from allocation of costs according cost formation center's into controllable and uncontrollable. Close connection to this classification has the costs classification into direct and undirect. Everyone controllable costs are direct costs, but not everyone direct costs are controllable. Costs classification into fixed and variable is very important for establishment of profit maximization nature and perpective. It is need to settle marginal variable costs for everyone cost formation center, as that is shown in our research. Later we can plan the size of production and level of profit. The costs minimization is one of the most important factor of increasing competitability
Internet: https://hdl.handle.net/20.500.12259/82651
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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