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Economic Analysis: Theory and Practice
 

Indirect costs and expense money manufacturing company

Vol. 10, Iss. 9, MARCH 2011

Available online: 2 March 2011

Subject Heading: Management accounting

JEL Classification: 

Pivkin S.A. candidate of economic sciences, chief of economic department, “Promteh-NN”, Nizhny Novgorod
splp@yandex.ru

Indirect costs on modern production plants are a major component of the cost. The paper contains substantiation of use as a base distribution of cash flow. Its value within the reporting period is the actual indication of lower cost of capital organization and therefore might constitute an objective base allocation of indirect costs.

Keywords: indirect costs, cost calculation, distribution

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

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