Home  Journals  Economic Analysis: Theory and Practice  34(337) - 2013 September

System of indicators breakeven in TBC method of cost management

Available online: 16 September 2013

Subject Heading: MANAGEMENT ANALYSIS

JEL Classification: 

In the article existing approaches to calculation of indicators of profitability and possibility of application of these indicators in administrative practice are analyzed. Information opportunities of various methods of calculation of prime cost for management of expenses are estimated. The author offered the main directions of improvement of methods of management by expenses on the basis of synthesis of modern methods of calculation of prime cost.

Keywords: methods of control over expenses, TVS-method, AVS-method, direct costing, profitability indicators, multiproduct production

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

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