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.
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Economics
, 2025, Issue 1, pp. 1–10
ISSN Online: 0000-0000
DOI:
10.xxxx/example-doi