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R. , Nazarova R.
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Economics, Econometrics & Finance

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Analysis of the Behavior of Variable and Fixed Costs as a Tool for Operational CPV-Analysis Akbarovna, Sultonova Shahlo; R. , Nazarova R.
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 4 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i4.4258

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.
Co-Authors Akbarovna, Sultonova Shahlo