文章基本信息

标题：The cost accounting system and cost calculation improvement
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作者：Prischenko E.A. ; Nizovkina N.G
期刊名称：Mir Èkonomiki i Upravleniâ
印刷版ISSN：2542-0429
出版年度：2018
卷号：18
期号：2
页码：120-131
出版社：Novosibirsk State University Press
摘要：The problem of improving costing systems and cost control in the planning of scientific research. The urgency of the chosen theme on the basis of the conducted analysis of methods of cost accounting and cost calculation productionate the advantages of using the normative method of calculation of cost of production. Proposed methods for determining value of research on the development of technologies and calculation of unit costs for new technologies. Given a specific task: the calculation of the cost of conducting scientific research on the example of coating on the steel coating of the powder and calculation of the cost of production of one meter of pipe, foil, niobium and stainless steel for the chemical industry by a method of explosion welding. The methods of calculating the costs of research work allows you to more fully appreciate the costs of research work, simplifies the calculation of cost of production, increases the accuracy of its calculation of part production costs.
关键词：costs; cost calculation; Pareto law; unit cost of production; costing; cost accounting methods