Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
2023; 76–86
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COST FLOW FINANCIAL ANALYSIS ISSUES

Diana Minasyan*, Sona Hovsepyan

Received: 2025-05-15 · Published: 2023-10-23

© 2023 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
COST FLOW FINANCIAL ANALYSIS ISSUES
Authors
Diana Minasyan, Sona Hovsepyan
Source journal
Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
Published
2023-10-23
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2023.2.12-76

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.
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