Calculation of costs, coverage and margin in different branches of production

Sutus, Imre

Costs, coverage and margin in different branches of production are assessed by separate calculation of permanent and variable costs. According to the practice of market-economy, the expression of effectiveness gradually, step-wise, facilitates the application of controlling. That is especially recommended for larger enterprises, which organised a controlling system. Indispensable condition of a controlling system is an adequate computerised background. The step-wise performed analysis reveals clearly the real costs and effectiveness of distinct, semi-independent branches or divisions of the enterprise.

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