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Metallurgy, Vol.54 No.3 July 2015. -

The ability to optimize costs plays a key role in maintaining competitiveness of the company, because without detailed knowledge of costs, companies are not able to make the right decisions that will ensure their long-term growth. The aim of this article is to outline the problematic areas related to company costs and to contribute to a debate on the method used to determine the amount of fixed and variable costs, their monitoring and follow-up control. This article presents a potential use of regression analysis as an objective tool of economic management in metallurgical companies, as these companies have several specific features

metallurgical companies; rolling mill; costs; regression analysis; competitiveness



Author: Š. Vilamová - ; Faculty of Mining and Geology, VŠB – Technical University of Ostrava, Czech Republic A. Miklošik - ; Facult

Source: http://hrcak.srce.hr/



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