14. Fixed and variable costs in financial decision making primarily focus on:

A.characteristics of fix and variable costs

B.application of this costs categorization in process management

C.break-even point and its use in planning of production capacity

D. definition of fixed costs compensation and its place in financial decision making

15. Time value of money in financial decision making primarily focused on:

A. explanation of principles of the time factor for financial decision making

B.importance and application of the time factor in financial decision making

C.methods used the time factor recognition in financial management

D. explanation of present value and future value and their calculation