2020
DOI: 10.1088/1757-899x/913/5/052024
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Development of a methodology for sharing the enterprise total costs into the fixed and variable components in the cost-management tools’ improvement

Abstract: The problems associated with cost management become especially acute and urgent in modern competitive environment. These issues are much more relevant for the construction industry than for other industries, since the costs and expenses on the construction products are much higher than those of other industries. Cost management is an excellent tool for the development and justification of many diverse management decisions, which can be associated not only with reduction, costs optimization or product pricing, … Show more

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Cited by 3 publications
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“…For the same reason, the depreciation rate per output unit may also be reduced if depreciation is charged depending on time, and not on production volume. As a result, the rate of variable costs per unit of production will be reduced due to its labor and depreciation components [4].…”
Section: Production Costmentioning
confidence: 99%
“…For the same reason, the depreciation rate per output unit may also be reduced if depreciation is charged depending on time, and not on production volume. As a result, the rate of variable costs per unit of production will be reduced due to its labor and depreciation components [4].…”
Section: Production Costmentioning
confidence: 99%