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В статье приводятся дополнения к существующим методам классификации затрат на производство. Предложения автора позволяют на практике обеспечить оперативность...
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be able to provide an answer to the question above, we aim at reviewing hereunder several cost calculation methods based … hours, machine hours between which there is a causal relationship). Specialists’ concerns for the promotion of new cost … calculation concepts have led to the creation of new models, such as UVA method. Naturally, the question is which calculation …
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disadvantages indisputable that require improvement of cost calculation in the iron and steel industry enterprises. This paper aims …Phased calculation method applied by industrial enterprises with mass production as in the case of companies in the …
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The literature on costs of price adjustment has long argued that changing prices is a complex and costly process. In fact, some authors have suggested that we should think of firms' price-setting activities as "producing" prices, similar to the way firms use production processes to produce goods...
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Production cost represents one of the most significant indicators by which it can be appreciated the activity of an … industrial enterprise. Its content includes a serial of information necessary to any manager, which by their calculation make it …
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The development of the economic activity must be accompanied by the development of the economic information system and especially of the accounting information system. The economic information must meet the user’s requirements in terms of quality, coverage area, content and efficiency. The...
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