Cost variability and cost behavior in manufacturing enterprises

Abstract

This paper deals with the variability of costs. The main objective of this paper is to present the issue solved due to the author's project on the topic of cost variability and its projection in the costing system. It highlights the importance of this topic at this time of adverse economic developments. The first part of the paper analyzes the changes in the cost structure. The second part deals with the variability of costs and cost behavior due to the company performance. In the third part there are presented findings as proof of the relevance of this issue from research conducted by the author in comparison with the presentation of the issue by other authors. This part is then the subject of discussion.