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Статья

Methodological approaches to the determination of variable and fixed costs in petrochemical production

Chemistry and Technology of Fuels and Oils. 1996. Vol. 32. No. 5. P. 230-233.
Krivenkov M., Kuzin D. A., Kolesov V.

Method of margin analysis for estimation of petrochemical industrial costs is developed. The method allows to calculate an optimum value of production volume at constant and variable demands and self-costs as well as a minimal value of price under varying real production cost, fall in demand or at desired profit level. Economic-mathematical model and methods of variation modeling are proposed.