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Economic Analysis: Theory and Practice
 

Using the Pareto-efficiency estimation of production with optimum separation of fixed and variable costs

Vol. 12, Iss. 12, MARCH 2013

Available online: 29 March 2013

Subject Heading: MANAGEMENT ANALYSIS

JEL Classification: 

Lubushin N.P. Doctor of Economic Sciences, Professor, Head of Department “Crisis Management”, the Nizhny Novgorod State University named after N.I. Lobachevsky – the National Research University
lubushin@fnf.unn.ru

Brikach G.Е. Doctor of Economic Sciences, Professor, Head of Department “Information Technologies and Systems”, the Nizhny Novgorod State Academy of Agriculture
brikach@mail.ru

One of the tools for assessing the impact of management decisions on costs, prices, volume and structure of the products, the financial results of the enterprise, is the system settings for CVP analysis, cost-volume-profit» (costs-volume-profit). Integration into the existing system parameters CVP analysis Pareto-efficiency evaluation on the use of productive resources gives it more productive.

Keywords: Pareto efficiency, productive resources, perfect competition, CVP analysis, variable and fixed costs

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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