文章基本信息

标题：Development of the production cost calculating method in complex industries of the agro-industrial complex
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作者：Nikolay Chernegov ; Alexander Tatochenko ; Irina Tatochenko 等
期刊名称：E3S Web of Conferences
印刷版ISSN：2267-1242
电子版ISSN：2267-1242
出版年度：2021
卷号：273
页码：1-8
DOI：10.1051/e3sconf/202127308063
语种：English
出版社：EDP Sciences
摘要：This study solves the most important economic problem of developing a method for calculating the cost of each type of product in complex and multi-product industries. The performed analysis of the current legislation and the methods used for calculating the cost has led to the conclusion that today the solution to this problem has no scientific justification. The authors carried out a systematic development of procedures that allow building a scientific idea using objective information. It is implemented in the study by means of appropriate techniques and the construction of an economic and mathematical model that allows the development of an instrumental apparatus for the implementation of the method. With its application, the problem of calculating the production cost of seven types of final products for a conditional technological scheme of integrated production was solved. The results are also compared with the cost calculation obtained by other methods. In addition, a graphical and matrix analysis of the calculation results was carried out. The obtained results of calculating the cost of the final product make it possible to evaluate this method as workable, and the algorithm for its construction - as using the entire array of initial objective information.