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.
Összefoglaló