The article considers features of the method of costs allocation and production cost calculation by the example of mining enterprises in the Murmansk Region, which use a complex multi-component processing of raw materials. A scientific and methodical approach to the production cost optimization is suggested. Application of this approach will allow determining a reasonable cost of each of the coroducts, and the resulting data will serve as a basis for rational decision-making in the field of strategic management and planning of production activities.
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