About The One Of The Approaches To The Solution The «Eternal» Problems Of The Indirect Costs’ Distribution
The search topicality of the solution way the «eternal» problem of the indirect costs’ proper distribution in multi-product production conditions is grounded. The shortcomings of the aggregated approach to the solution of the given task are examined. The special attention is paid to the analyse of the method of costs’ distribution, based on the use of the make-out factor. The necessity of application the differentiated approach to the indirect costs ‘distribution is grounded; its implementation algorithm is developed.
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