TY  - JOUR
T1  - Feasibility of CVP-Analysis at the River Transport Enterprises
AU - Neizvestnaya, D.V. AU - Kozlova, N.N. AU - Prodanova, N.A. 
JO  - The Social Sciences
VL  - 12
IS  - 2
SP  - 182
EP  - 186
PY  - 2017
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2017.182.186
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2017.182.186
KW  - Marginal analysis
KW  -marginal profit
KW  -variable costs
KW  -fixed costs
KW  -river transport
AB  - 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.
ER  -