Distribution of indirect costs of complex manufacture to let out kinds of production
About authors
- 1 — Saint Petersburg State Mining Institute (Technical University)
- 2 — Saint Petersburg State Mining Institute (Technical University)
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.
References
- Друри К. Управленческий и производственный учет: Учебник. М.: Юнити, 2003. 1424 с.
- Ларичкин Ф.Д. Анализ известных методов калькулирования себестоимости продукции при комплексном использовании сырья // Цветная металлургия. 2004.
- № 5. С.31-41.
- Ларичкин Ф.Д. Анализ зарубежных работ по калькулированию себестоимости продукции в комплексных производствах // Цветная металлургия. 2002.
- № 11. С.35-41.
- Ларичкин Ф.Д. Идентификация издержек процессов комплексной переработки сырья с получаемыми продуктами // Цветная металлургия. 2005. № 2. С.12-17.
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