Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

11(176) - 2010 April

The problems of distribution of expenses and calculation of production price in the conditions of complex use of raw materials

Vol. 9, Iss. 11, APRIL 2010

Available online: 8 April 2010

Subject Heading: CALCULATION AND COST ANALYSIS

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Shogenov B.A. the Doctor of Economics, the professor managing chair of the economic analysis and audit, Kabardino-Balkarian, state agricultural academy of V.M.Kokov
betal01@mail.ru

Mirzoeva A.R. candidate of science, the senior lecturer of the department of Accounting of the Kabardino-Balkarian State Agricultural Academy named after V. M. Kokov
angelika_h1975@mail.ru

On the basis of critical analysis of existing techniques of distribution of expenses in the conditions of complex use of raw materials there were investigated the problems of calculation of production prices. The methodological bases on an estimation of excluded production were specified at calculation of production prices of complex manufactures.

Keywords: distribution of expenses, calculation of production price, complex use of raw materials

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ISSN 2311-8725 (Online)
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