Abstract article

Costmanagement is oneofthemost significant issuesincompany performance and company financial management which anyenterprisehas to solve asintheperiodsofdeclinesofsales revenues, as well as during their growth.Inthis study we designed and tested several regression models that could be suitable forcostbehaviorprediction and subsequent decision-making based on these predictions. We used multiple linear regression models with a point estimate and with interval estimateofthemodel parameters. Comparisonofregression modelsofcostbehaviorand their reliability was carried out due tothequalityofthedata collected forthecaseofbasic and adjusted data.Theoverheads were divided into several groupsofrelevantcostsand their dependences were examined on different factors other than onlytheproduction volume usingthecorrelation matrix. Fromtheresultsofthetransformed model we believe that asymmetriccostbehavioris affected by asymmetricbehaviorofthechosen factors. Asthefinal one was intendedthemodel representingthechangeincostsintime shifting about one-month period. This model can be used for examiningcostsintime shift by a short period (e.g., months) and thus it is possible to provecostasymmetricbehaviorcalled "stickycosts". We usedthemodel adjustedinaccordance with Anderson et al. (2003). and we keptthemodel clearly transformed and assembled so that there remained only thosevariablesthat had a statistically significant effect onthedependentvariable.Thelimitationsofthese models were also defined. Finally, graphical analysesofdeviations were performed to find similaritiesincostthroughcostcentres and throughtheexamined periods.

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