IMPLEMENTATION OF TRENDS OF MANAGEMENT ACCOUNTING IN SHORT TERM DECISIONS | Реализация направлений развития управленческого учета в принятии краткосрочных решений
2016
Kupina V. V. | Manichkina M. V. | Vasilyeva L. F.
The article, based on the concept of operating leverage, gives the examples of the use of quantitative measurements of the dependence costs, sales and profits, and formulated the direction of using the results in the adoption of short-term management decisions. We present recommended forms of management reporting, report on the cash flow, balance sheet management and management reports on the financial results, as well as giving some examples of division of fixed (semi-variable) costs of fixed and variable parts and bringing them into the form of a linear function. The article describes several methods for solving this problem: the method of the highest and lowest points, linear regression (least squares) and graphical method
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