%0 Journal Article %T Linear Approximation of Costs As the Basis of Planning Company’s Activity %A Mashinistova, G.E. %K management accounting, cost accounting, managementanalysis, costs, expenses, variable costs, fi xed costs, product costs, period costs, calculation, break-even point. %J Auditor %D 2015 %N 1 %P 5 %I INFRA-M Academic Publishing LLC.