Ivanova M.D.East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation btipb@mail.ru
Subject The article examines the issues of product costing. Objectives The objectives of the study are to show the effect of environmental costs on product costing based on environmental compliance; to explore the problems related to generating relevant information and estimating the economic efficiency of 'eco-friendly' labeled products, which mainly depends on the correct choice of environmental compliance coefficient; to review the qualitative characteristics of products manufactured by the enterprise and to estimate economically feasible coefficients of environmental compliance; to identify the need for reduction factors, and for determining the level of costs and prices. Results The article demonstrates the need to designate techniques for product costing based on environmental compliance. This can be done by industry sectors, considering the specifics of technology and work organization of enterprises operating in certain industry. The study investigated the issue of integrated approach to accounting information generation. Conclusions The main outcome of the research is the method to reflect the influence of all factors of economic, technical and environmental nature on product cost formation.
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