COST FLOW FINANCIAL ANALYSIS ISSUES

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Published: Oct 23, 2023
DOI: https://doi.org/10.59503/29538009-2023.2.12-76
Keywords:
cost analysis, expense, financial management, profit, factor analysis

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Diana Minasyan
Armenian State University of Economics
https://orcid.org/0000-0001-5493-7454
Sona Hovsepyan
Armenian State University of Economics
https://orcid.org/0009-0005-2132-5271

Abstract

The financial measurements of the results of the influence of various factors on the cost flows can carry out with analytical methods of chain replacements or differences. However, in case of managerial decisions, it should be considered that the simultaneous influence of quantitative and qualitative factors is completely attributed to the qualitative factor. Therefore, is suggested application of integral analysis of cost flows, which introduces a clear separation between the resulting measurements of quantitative and qualitative factors.


Keywords: cost analysis, expense, financial management, profit, factor analysis

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How to Cite
Minasyan, D., & Hovsepyan, S. (2023). COST FLOW FINANCIAL ANALYSIS ISSUES. Economics, Finance and Accounting, 2(12), 76. https://doi.org/10.59503/29538009-2023.2.12-76
Issue
Vol. 2 No. 12 (2023): 2023-2
Section
Financial Accounting
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