Characteristics of variable and fixed costs for management decision-making purposes

The relevance of the topic of the article is obvious, since the separation of costs into variables and constants is one of the key directions of the entire management decision-making system. The data taken for example on the costs of a particular enterprise allowed the author to reveal in practice the characteristics of variable and fixed costs in order to make managerial decisions. So, in order to make competent management decisions, the company uses the division of costs into fixed and variable, so the manager and management can clearly see the changes that can be quickly reacted to and make the necessary management decisions. The conducted cost analysis suggests that the management of variable and fixed costs at the enterprise is the main direction of the entire enterprise management system and assumes an effective direction towards increasing profitability, profitability and that allows the enterprise to be competitive. As a result, it was concluded that the division of costs into variables and constants in order to make management decisions, allows you to collect all the aggregate information about actual costs and thereby lay the foundations for obtaining actual profits, as well as optimize the production process and save unnecessary costs.