Man in the system of social production

The main goal and factor of production, its development and improvement is a person. As a participant in the production, he performs in three persons. On the one hand, man is a producer directly involved in the creation of goods and services. On the other hand, he is a consumer using everything that is obtained […]

Costing of production and price

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 […]