Yoshkar-Ola, Russian Federation
Procedures were performed according to the classification by size of expenses, which allowed the group the costs of work in size by providing the highest costs that make up the bulk of in total costs and minor expenses. Costs were grouped according to the level of fluctuations in the course of economic activity, which has allowed allocating the costs of high and low fluctuations. Oscillatory processes define the crisis state of the enterprise and the costs are given a special attention, because they are the part of the formation of financial results
costs, ABC and XYZ-analysis, classification, management
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