FEATURES OF CALCULATION OF THE NORMATIVE OF THE COST OF PRODUCTION AT THE ENTERPRISES OF INDUSTRIAL PRODUCTION

The study deals with the problem of calculation of the normative of the cost of production as the basis for effective cost management, and profit at the enterprises of industrial production. The proposed use of methodological approaches of the system "direct costing" for the calculation of regulatory margin the cost of production of construction industry. Developed a system (model) cost drivers which take into account technological features of the enterprises of construction industry.