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Possiblities of Marginal Costing as One of the Cost Management Tools at an Industrial Enterprise
| dc.contributor.author | Filchuk, Т. G. | |
| dc.contributor.author | Morakinyo, O. A. | |
| dc.coverage.spatial | Гомель | ru_RU |
| dc.date.accessioned | 2023-03-14T07:20:20Z | |
| dc.date.available | 2023-03-14T07:20:20Z | |
| dc.date.issued | 2023 | |
| dc.identifier.citation | Filchuk, Т. G. Possiblities of Marginal Costing as One of the Cost Management Tools at an Industrial Enterprise / T. G. Filchuk, O. A. Morakinyo // Современные проблемы машиноведения : сборник научных трудов : в 2 ч. Ч. 2 / Министерство образования Республики Беларусь, Гомельский государственный технический университет имени П. О. Сухого, ПАО «ОАК» ОКБ Сухого, Таизский университет (Йеменская Республика) ; под общ. ред. А. А. Бойко. – Гомель : ГГТУ им. П. О. Сухого, 2023. – С. 319-322. | ru_RU |
| dc.identifier.uri | https://elib.gstu.by/handle/220612/27622 | |
| dc.description.abstract | The article deals with the theoretical foundations of marginal costing. The possibilities of this costing technique, which the enterprise receives in the field of economic and financial analysis, are determined. A set of indicators (contribution margin, break-even point, contribution margin ratio, margin of safety) is presented, which can be calculated by an enterprise if margin costing is used. The calculation of these indicators based on the data of OJSC “GZLiN” was carried out. | ru_RU |
| dc.language.iso | en | ru_RU |
| dc.publisher | ГГТУ им. П.О. Сухого | ru_RU |
| dc.subject | Marginal costing | ru_RU |
| dc.subject | Contribution margin | ru_RU |
| dc.subject | Contribution margin ratio | ru_RU |
| dc.subject | Break-even point | ru_RU |
| dc.subject | Margin of safety | ru_RU |
| dc.title | Possiblities of Marginal Costing as One of the Cost Management Tools at an Industrial Enterprise | ru_RU |
| dc.type | Article | ru_RU |
| dc.identifier.udc | 338.5 |
