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Features of Costs Allocation and Calculation of Production Costs at Enterprises of the Mineral and Raw Material Sector


Mariya Naumova
(about the author)

Naumova Mariya Vasilyevna –

Published in:
Russian Journal of Entrepreneurship
– № 2-2 / February, 2011



Keywords: calculation of production cost, costallocation, mining companies, multi-component raw materials


Citation:
Mariya Naumova (2011). Features of Costs Allocation and Calculation of Production Costs at Enterprises of the Mineral and Raw Material Sector. Russian Journal of Entrepreneurship, 12(2), 125-130. — url: http://bgscience.ru/com/lib/2852


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Abstract:

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.








References:
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2. Larichkin F.D. Nauchnye osnovy effektivnosti kompleksnogo ispolzovaniya mineralnogo syryya. − Apatity: Izd-vo KNTs RAN, 2004. − 252 s.
3. Larichkin F.D. Osobennosti ucheta zatrat i kalkulirovaniya sebestoimosti produktsii v kompleksnyh proizvodstvakh. − Apatity: Izd-vo KNTs RAN, 2003. − 106 s.
4. Metodicheskie rekomendatsii po planirovaniyu, uchetu i kalkulirovaniyu sebestoimosti produktsii (rabot, uslug) na predpriyatiyakh khimicheskogo kompleksa. − M. Minekonomiki RF, 1998.
5. Kuznetsov G.D. Kalkulirovanie sebestoimosti produktov pererabotki kompleksnogo syryya. − M.: Ekonomika, 1964.

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