Year: 2026
Type: article
Abstract: In determining an organization's financial and operating results, costs and expenses are typically classified as fixed and variable. In the absence of full cost allocation, management decisions are based on averaged data. This article examines the method of marginal (contribution) analysis for assessing company performance within the budgeting process, utilizing direct costs and expenses attributed to various cost objects, and incorporating direct operating expenses into the cost assessment of manufactured products and business activities.
Author: Irina Aleshina
Institution: Plekhanov Russian University of Economics
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7154605220