Conditions of application of the regressive analysis for differentiation of expenses as constants and variables

This article dwells upon questions of diff ff erentiation of expenses as constant and variable by means of regressive analysis. The task of determining a sufficient volume of the sample which provides the reception of statistically equation of regress is solved within a certain enterprise. In case of multigrocery manufacture it is recommended to use the regressive analysis together with the cluster analysis which allows to reduce dimension of a task and correspondingly to expand the area of a practical usage of the method of diff ff erentiation of expenses