INDIRECT COSTS ALLOCATION IN THE PRODUCT COST DETERMINATION
Journal: Journal Association 1901 SEPIKE (Vol.1, No. 19)Publication Date: 2018-03-31
Authors : Ihor Kuksa Svitlana Tereshchenko;
Page : 130-137
Keywords : indirect costs; indirect costs allocation; agricultural product cost; sales; marginal income; return on sales;
Abstract
Based on the analysis of four approaches of the indirect production costs distribution on the agricultural product cost (sales, material costs, amount of marginal income, labor costs) there was chosen the most appropriate one, according to the formation of fair agricultural production cost. The analysis has been carried out on two levels: the industry-based one and by the type of the product within the industry. There was defined the ROS index (Return on Sales Index).
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Last modified: 2018-04-23 20:25:04