Methods for calculating the cost of production in industrial enterprises and their comparative analysis

Abstract

This article describes the methods of calculating the cost of production in
industrial enterprises by full and variable cost distribution. The advantages of methods of calculating
the cost of production are revealed for the purposes of effective management of production costs
and comparative analysis is made to select the optimal methods. In practice, there are problems
of allocation of production costs to constants and variables for the purpose of calculation. This
problem causes an increase in the cost of manufactured products or not covered outcomes. To solve
these problems, a comparative analysis of methods for calculating the cost of production is made.