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Economic Analysis: Theory and Practice
 

The modified analysis of structure of product prime cost

Vol. 11, Iss. 13, APRIL 2012

Available online: 2 April 2012

Subject Heading: ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITY

JEL Classification: 

Коrnev G.N. Doctor of Economics, associate professor, head of department Economy, Ivanovo State Agricultural Academy named after D.K. Belyayev
kornevgn@yandex.ru

Zemskova О.S. Graduate student of department Economy, Ivanovo State Agricultural Academy named after D.K. Belyayev
zemskova@ivapk.ru

The traditional analysis of the structure of production expenses and prime cost of production does not account the factors, which cause changes in the specific of weights of different articles. This can lead to the tactlessness of the interpretation of results. The procedure, considering those changes of each article can be caused by increase or decrease of quantity of the used supplies and the cost of their physical unit.

Keywords: structure, expenditure, factor, expenses, cost, means

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

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