This paper deals with cost drivers of variable costs in the short term. The main aim is to introduce the issue of formation of cost remanence in a manufacturing company and point out that financial management as cost control is very important because by identifying the cost drivers the company will achieve improvement when associated with the overall style of business management, in substantially less time and at expending order of magnitude smaller funds. Necessary knowledge of interconnections costs and their benefits increases the awareness of corporate managers to make rational decisions and promotes efficient use of company resources.
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