bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Calculating the Costs of Business Processes in Production Costs


Marina Mogilko
(about the author)

Mogilko Marina Dmitrievna – Postgraduate Student, FINEC, Specialization in Marketing, General Director, MP Education LLC

Published in:
Russian Journal of Entrepreneurship
– № 16 / August, 2012



Keywords: cost-of-production calculation, costs of business processes, functional business processes of company, indirect costs, supporting business processes


Citation:
Marina Mogilko (2012). Calculating the Costs of Business Processes in Production Costs. Russian Journal of Entrepreneurship, 13(16), 38-46. — url: http://bgscience.ru/com/lib/3779


Share:

Abstract:

One of the important tools for implementing a marketing strategy is the pricing policy based on optimizing the selling price of products taking account of its costs (the lower limit) and the competitive price offers (the upper limit). Therefore it is important to take into consideration the costs of business processes in the structure of the total production costs of the company. However, they are indirect and can not be directly included in the cost of the end product. The author suggests a way to solve the problem.







References:
1. Tsenoobrazovanie i rynok / Pod red. Punina E.I. i Rychkova S.B. – M.: Progress, 1992. – 320 s.
2. Negl T.T., Kholden R.K. Strategiya i taktika tsenoobrazovaniya. – SPb: Piter, 2001. – 544 s.
3. Romanenko I.V. Ekonomika predpriyatiya. – M.: Finansy i statistika, 2002. – 208 s.
4. Sistema modelirovaniya «Business Studio. Metodika: Funktsionalno-stoimostnoy analiz i imitatsionnoe modelirovanie». GK «Sovremennye tekhnologii upravleniya».