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Vol 189
Pages:
351
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Distribution of indirect costs of complex manufacture to let out kinds of production

Authors:
N. Ya. Lyubnya1
P. A. Zhigulevich2
About authors
  • 1 — Saint Petersburg State Mining Institute (Technical University)
  • 2 — Saint Petersburg State Mining Institute (Technical University)
Date submitted:
2010-07-23
Date accepted:
2010-09-22
Date published:
2011-01-01

Abstract

The system of distribution of indirect costs of complex manufacture is considered. The method of distribution  of indirect  costs for  the project  of processing of a nepheline concentrate  is offered.

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References

  1. Друри К. Управленческий и производственный учет: Учебник. М.: Юнити, 2003. 1424 с.
  2. Ларичкин Ф.Д. Анализ известных методов калькулирования себестоимости продукции при комплексном использовании сырья // Цветная металлургия. 2004.
  3. № 5. С.31-41.
  4. Ларичкин Ф.Д. Анализ зарубежных работ по калькулированию себестоимости продукции в комплексных производствах // Цветная металлургия. 2002.
  5. № 11. С.35-41.
  6. Ларичкин Ф.Д. Идентификация издержек процессов комплексной переработки сырья с получаемыми продуктами // Цветная металлургия. 2005. № 2. С.12-17.

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