@article{MAKHILLTSS201712224128,
    title = {Feasibility of CVP-Analysis at the River Transport Enterprises},
    journal = {The Social Sciences},
    volume = {12},
    number = {2},
    pages = {182-186},
    year = {2017},
    issn = {1818-5800},
    doi = {sscience.2017.182.186},
    url = {https://makhillpublications.co/view-article.php?issn=1818-5800&doi=sscience.2017.182.186},
    author = {D.V.,N.N. and},
    keywords = {Marginal analysis,marginal profit,variable costs,fixed costs,river transport},
    abstract = {The research discusses the possibility and field of application the marginal analysis at the water
transport organizations as one of the most advanced management tools. The researchers present the currently
existing methods of dividing the costs on fixed and variable parts. Considerable attention is paid to the
correlation and regression cost analysis. On the basis of such analysis the water cargo transportation
organization’s costs division are carried out on to the variable and constant part. Also, the regression
equations for the different types of costs are made. With such a division the river transport organizations can
be more accurately rank the individual business segments in to profitability, identify priority activities that is
relevant to the river companies in risky and volatile business conditions.}
    }