MAKING MANAGEMENT DECISIONS BASED ON ACCOUNTING DATA IN ENTERPRISES

Abstrak

This thesis provides a scientific analysis of the economic nature of variable, fixed, and semi-variable costs in enterprises, as well as their dependence on production volume. Modern methods of cost management based on accounting data — particularly the control of variable costs — are examined. The study substantiates that the variable cost per unit of output serves as a key indicator in managerial decision-making. Furthermore, problems such as excess raw material consumption, inefficient use of energy resources, and a high share of defective products are identified, and the role of the standard costing system in addressing these issues is elaborated. Through this system, the possibilities of identifying variances between standard and actual costs, optimizing expenses, and improving enterprise efficiency are justified.