Keyword: «variable costs»

The paper deals with the method of marginal analysis and its practical significance in terms of production management. The author justifies such management decisions as the choice of the type of equipment, the choice between "make" or "buy", the increase in production capacity, the rally-sale. The main features and drawbacks of CVP-analysis are considered; the statistics of failures of Russian companies in 2015-2016 is given; the use of "direct costing" system is studied.