ANALYSIS OF MODERN METHODS OF DETERMINING OF THE COST OF MANUFACTURED PRODUCT

Abstract

The main methods of determining cost of production, for example, total costing method, coating method, method of return calculation are discussed in this article. Pecularities of using of different methods in economic practice are analyzed. Influence of prime cost on the pricing policy of the enterprise and the performances of its business activities is reflected.

Keywords

• себестоимость товара
• метод калькулирования
• метод покрытия
• метод обратной калькуляции