TY JOUR TI Linear Approximation of Costs As the Basis of Planning Company’s Activity KW management accounting KW cost accounting KW managementanalysis KW costs KW expenses KW variable costs KW fi xed costs, product costs KW period costs KW calculation KW break-even point. JO Auditor AU Mashinistova, G.E. PY 2015 IS 1 PB INFRA-M Academic Publishing LLC.