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Break-even line model – addition to direct costing system

Dilemas contemporáneos: educación, política y valores, 2019-03, Vol.VI (Special) [Peer Reviewed Journal]

2019. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2007-7890

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  • Title:
    Break-even line model – addition to direct costing system
  • Author: Kabanov, Vadim N
  • Subjects: Costs ; Hypotheses
  • Is Part Of: Dilemas contemporáneos: educación, política y valores, 2019-03, Vol.VI (Special)
  • Description: The relevance of the problem under study is conditioned by the need to eliminate the defects in the economic and mathematical models based on direct costs. The purpose of the article is to test the hypothesis, according to which the grouping of different corporate costs will help eliminate the drawbacks of the current system of direct costs. The study has resulted in an analytical (algebraic) expression of the equilibrium line model that confirms the effectiveness of the modification of the cost grouping system and proves the existence of the hypothesis. The inclusion of the conditions of the national tax system in the equilibrium line model offers new opportunities in assessing the solvency of business activity in several tax systems.
  • Publisher: Toluca: Asesorías y tutorías para la investigación científica en la Educación Puig-Salabarría S.C
  • Language: English;Spanish
  • Identifier: EISSN: 2007-7890
  • Source: ProQuest Central

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