Managing entertprises with the account of the real time factor

2014;
: pp.35-39
1
Lviv Politechnic National University
2
Lviv Politechnic National University
3
Lviv Politechnic National University

It is stated that the basic reason for ignoring the time factor while planning costs of the enterprise is misunderstanding of the fixed costs’concept. It is proved that the essence of fixed costs is not their dependence on output, but their dependence on time. The way to account this dependence while planning activities of the enterprise is proposed.

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