During the formation of market relations in our country, many enterprises, including those that quite effectively used the technology of complex processing of raw materials, found themselves in a difficult economic situation, characterized by their low level of profitability, financial stability and liquidity. Complex productions function effectively if they receive the maximum profit. In conditions of market relations, the main base determining practically all economic activities of a joint stock company is the market demand for its products. In turn, market demand determines the nature of the other two parameters of the production and economic system: the volume of production and costs for each type of product. Varying the volume of output of each type of product depending on market conditions at complex productions is limited by technology. Consequently, it is possible to achieve an increase in the profit of a multiproduct enterprise by optimizing the costs of production of each type of product. Analyzing the existing methods of cost allocation between products of complex productions, the author raises the question of the necessity to develop a complex of techniques and methods of cost optimization on the basis of scientific-theoretical developments, the use of which would allow enterprises to use the opportunities opened to them in connection with the transition to market relations.
