Управление затратами при многопродуктовой переработке вторичного сырья
: магистерская диссертация

学生论文: Master's Thesis


For industries with complex processing of raw materials, the problem of cost optimization is particularly relevant, and the mechanism for distributing total costs between jointly produced products still requires more study. For enterprises that process secondary raw materials, the task of allocating costs for each individual type of product is complicated by the lack of direct accounting of costs for each recoverable useful component, the use of all possible relative methods of distribution, and the lack of reasonable criteria for the distribution of complex costs. A model for managing the costs of multi-product production from secondary raw materials is proposed. it is based on the theory of calculating the cost of complex production, including a set of elements, functions, and tools for their implementation, taking into account the flexibility of technologies for extracting useful components from secondary raw materials and allowing to determine the cost intensity of individual types of products.
  • Ural Federal University
导师Галина Вячеславовна Исмагилова (Supervisor)