Z metod rozliczania kosztów pośrednich w przemyśle maszynowym ZSRR

Abstract

The elaboration is devoted to calculation methods of an important part of department costs, namely to mainteance and exploitation costs of machines and technical equipment. A presentation of methods of the costs calculation when costs elements considered is the purpose of the article. The proposed method should eliminate deformation of unit own costs caused by other methods of calculation of indirect costs. The author proposes utilization of branch research institutes for elaboration of costs standards of a working-hour of machines and technical equipment and for elaboration of coefficients for particular groups of machines and technical equipment.