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Управление затратами как средство првышения конкурентности
Date Issued |
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1998 |
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.