At industrial enterprises, various methods of calculating the cost of production are used, These are methods of direct accounting, calculation-analytical, parametric, cost exclusion, coefficient and combined. The direct accounting method is used in determining the cost of homogeneous products (coal, ore, potash salt, etc.). Costs per unit of output are determined by dividing the total […]
Tag: Service
Classification of production costs (works, services)
The heterogeneity of the costs included in the cost of production, by composition, economic purpose, role in the manufacture and sale of products causes the need for their classification. It is important for improving accounting, planning, identifying ways and reserves to reduce the cost of production. Grouping of costs by economic elements is made on […]