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Economic Analysis: Theory and Practice
 

Margin approaching poprocessn cost accounting and cost calculation

Vol. 9, Iss. 42, DECEMBER 2010

Available online: 30 December 2010

Subject Heading: OPTIMIZING COSTS

JEL Classification: 

Мizikovski I.E. doctor of economic sciences, professor of chair the computer information systems and financial calculations, Nizhny Novgorod state university N.I. Lobachevsky - National research university
mossad1313@rambler.ru

Article examined various aspects of cost center work in terms of cost method in the maquila industry. The way to «settings» cost allocation allows you to enlarge the indicators to improve the accuracy of the calculations.

Keywords: marginal approach, method, calculation, cost

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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