UNITED SYSTEMS COSTS OF INDUSTRIAL ENTERPRISES


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Abstract

The author of the article speaks about common features, similarities and differences of the terms «costs», «costs», «expenses», «payments» in various aspects of modern manufacturing. The results of the research shows the interdependence between the nature of communication costs, costs, expenses, payments and the volumes of production. The character of dependence of costs, costs, expences and payments on the production volume which takes into consideration the corresponding bookkeeping correlations. A graphical interpretation of variable and fixed costs are presented and the concept of progressive and digressive costs is given.

About the authors

A. L. Saraev

the Dept. of Mathematics and BusinessInformatics, Samara State University, Samara, 443011, Russian Federation.

Author for correspondence.
Email: morenov.sv@ssau.ru

References


Copyright (c) 2017 Vestnik of Samara University. Economics and Management

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